Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Guide for Completing Form 8823
Entire Current Guide
January 2011
Current Guide by Chapters
00-1 - Cover
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00-2 - Table of Contents
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01-1 Introduction
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01-2 Exhibit 1 Form 8823 Process
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01-3 Exhibit 2 Form 8823
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01-4 Exhibit 3 IRS Noncompliance Letter
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02-1 Instructions
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03-1 Guidelines
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04-1 Income Limits
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04-2 Exhibit 1 CCA 2009090416224806
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05-1 Tenant Recertification
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06-1 Physical Std
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06-2 Exhibit 1 Physical Std Checksheet
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06-3 Exhibit 2 No Violation Letter
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06-4 Exhibit 3 Violation Letter
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06-5 Exhibit 4 Critical Violation Letter
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07-1 Annual Certification
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08-1 Eligible Basis
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09-1 Applicable Percentage
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10-1 Minimum Set-Aside
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11-1 Gross Rent
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12-1 General Public Use
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13-1 FHA Notifications
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13-2 Exhibit 1 Regional Offices
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13-3 Exhibit 2 MOU
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13-4 Exhibit 3 State Notification Letter
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14-1 Available Unit Rule
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15-1 Vacant Unit Rule
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16-1 Extended Use Agreement
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17-1 Students
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17-2 Exhibit 1 Annual Student Verify
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18-1 Utilities
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19-1 Monitoring Reviews
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20-1 Transient Use
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21-1 Out of Program
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22-1 Other Noncompliance-Nonprofits
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23-1 Other Noncompliance
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24-1 Dispositions
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24-2 Exhibit 1 Recapture
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25-1 Misc. Topics
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26-1 Evictions
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