Table of Contents — IRS Publication 5913 — Low-Income Housing Credit: Guide for Completing Form 8823 (Jan. 2024)

IRS Publication 5913 — Low-Income Housing Credit: Guide for Completing Form 8823 (Jan. 2024) · 2026 edition · updated 2026-07-29 · United States

I.	Overview ................................................................................................................ 19	Overview ................................................................................................................ 19
	A.	Background / History ..................................................................................... 19
		A.1. IRS Analysis of Forms 8823 Submitted by State Agencies .............. 19
	B.	Authority of Guide .......................................................................................... 20
	C.	Purpose of Guide ........................................................................................... 21
	D.	Content of Guide ............................................................................................ 21
		D.1. Organization of Chapters..................................................................... 21
	E.	Relevant Terms ............................................................................................... 22
	F.	Law / Authority ............................................................................................... 22
	G.	Exhibit 1-1 Reports of Noncompliance (For 8823) Process Map &
		Explanations ................................................................................................... 23
	H.	Exhibit 1-2 Form 8823 .................................................................................... 26
	I.	Exhibit 1-3 IRS Noncompliance Notification Letter, Letter 3464 (SC/CG) 5-
		2001 ................................................................................................................. 32
II.	Instructions for Completing Form 8823 .............................................................. 34
	A.	Overview ......................................................................................................... 34
		A.1. After Building is Approved .................................................................. 34
		A.2. Before Building is Approved ............................................................... 34
		A.3. Correction Period ................................................................................. 34
	B.	General Guidelines for Completing Form 8823 ........................................... 35
	C.	Line-By-Line Instructions .............................................................................. 36
		C.1. Line 1 ..................................................................................................... 36
		C.2. Line 2 ..................................................................................................... 36

	C.3. Line 3 ..................................................................................................... 36
	C.4. Line 4 ..................................................................................................... 37
	C.5. Line 5 ..................................................................................................... 37
	C.6. Line 6 ..................................................................................................... 37
	C.7. Line 7 ..................................................................................................... 37
	C.8. Line 8 ..................................................................................................... 37
	C.9. Line 9 ..................................................................................................... 37
	C.10. Line 10 ................................................................................................ 38
	C.11. Line 11a-p .......................................................................................... 38
	C.12. Line 11q ............................................................................................. 38
	C.13. Line 12 ................................................................................................ 38
	C.14. Line 13 ................................................................................................ 38
	C.15. Line 14 ................................................................................................ 38
	C.16. Signature ........................................................................................... 38
III.	Guidelines for Determining Noncompliance ...................................................... 39
	A. Overview ......................................................................................................... 39
	B. Current Noncompliance Issues ..................................................................... 39
	B.1. Initial Physical Inspection and Tenant File Review ........................... 39
	B.2. Subsequent Physical Inspections and Tenant File Reviews ............ 39
	B.3. Reporting Current Noncompliance ..................................................... 40
	C. Sampling Requirements ................................................................................ 40
	C.1. Selecting a Sample ............................................................................... 40
	C.2. Interpreting the Results ....................................................................... 41

C.3. Expanding the Sample Size ................................................................. 41 D. Determining the Scope of the State Agency’s Inspection / Review ........... 41 E. Determining the Depth of the State Agency’s Inspection / Review............ 42 F. Consideration of Taxpayer Due Diligence .................................................... 42 G. Evidence .......................................................................................................... 43 G.1. Documentary Evidence ........................................................................ 43 G.2. Oral Testimony ..................................................................................... 44 G.3. Third Party Evidence ............................................................................ 45 G.4. Evaluating Evidence ............................................................................ 45 H. Workpapers ..................................................................................................... 46 H.1. Required Recordkeeping and Retention Provisions – State Agencies ............................................................................................................... 47 H.2. Availability of Workpapers to Owners ................................................ 47 IV. 11a – Household Income Above Income Limit Upon Initial Occupancy .......... 48 A. Definition ......................................................................................................... 48 B. Determining Income Limits (Area Median Gross Income) .......................... 48 B.1. Years Prior to 2009 ............................................................................... 49 B.2. Years Subsequent to 2008 ................................................................... 49 C. Households and Family Size ......................................................................... 49 D. Family Size Increases .................................................................................... 51 D.1. Mixed-Use Projects .............................................................................. 51 D.2. 100 Percent LIHC Projects ................................................................... 51 D.3. Original Household No Longer Occupies Unit .................................. 52 E. Family Size Decreases ................................................................................... 53

F.	Verifying Income and Assets ........................................................................ 53	Verifying Income and Assets ........................................................................ 53
G.	Determining Annual Income .......................................................................... 54
	G.1.	Employment Income ............................................................................ 54
	G.2.	Military Employment ............................................................................ 56
	G.3.	Military Basic Housing Allowance ...................................................... 56
	G.4.	Deployment of Military Personnel to Active Duty .............................. 57
	G.5.	Income from Training Programs ......................................................... 58
	G.6.	Income from a Business ...................................................................... 58
	G.7.	Income from a Rental Property, Partnerships, S-Corporations, and
	Royalties ................................................................................................... 60
	G.8.	Assets ................................................................................................... 60
	G.9.	Income from Investments .................................................................... 62
	G.10.	Contract Sales of Real Estate Assets .............................................. 62
	G.11.	Periodic Social Security Payments ................................................. 62
	G.12.	Periodic Payments, Retirement Accounts, Annuities, and Trusts 63
	G.13.	Retirement Accounts ........................................................................ 63
	G.14.	Annuities ............................................................................................ 63
	G.15.	Trusts ................................................................................................. 64
	G.16.	Public Assistance ............................................................................. 64
	G.17.	Recurring Gifts, Grants, and Contributions .................................... 65
	G.18.	Educational Scholarships or Grants ............................................... 66
	G.19.	Temporary, Nonrecurring, or Sporadic Income.............................. 67
	G.20.	Alimony or Child Support ................................................................. 67

	G.21. Unearned Income or Minor Children ............................................... 67
	G.22. Resident Services Stipend ............................................................... 68
	G.23. Items Excluded from Income (Miscellaneous) ............................... 68
H.	Tenant Income Certification Effective Date .................................................. 69
	H.1. Signatures ............................................................................................. 70
I.	Tenant Moves to Another Low-Income Unit ................................................. 70
	I.1. In the Same Building ............................................................................... 70
	I.2. In a Different Building .............................................................................. 71
J.	Income Certifications Where Owner Acquires or Rehabilitates Existing
	Building ........................................................................................................... 72
	J.1. Income Qualifying Households Before the Beginning of the 10-Year
	Credit Period ............................................................................................ 72
	J.2. Testing for Purposes of Next Available Unit Rule ................................. 72
	J.3. Previously Income-Qualified Households ............................................. 73
K.	Income Qualifying Households During First Year of the 10-Year Credit
	Period .............................................................................................................. 75
L.	Documentation Requirements ...................................................................... 77
	L.1. Sufficient but Imperfect Documentation ................................................ 78
	L.2. Use of Standardized Forms ..................................................................... 78
M.	In Compliance ................................................................................................. 78
N.	Out of Compliance ......................................................................................... 80
O.	Back in Compliance ....................................................................................... 82
	O.1. Insufficient Documentation ................................................................. 82
	O.2. Income Ineligible Households ............................................................. 83

O.3. Initial Tenant Income Certification is Late .......................................... 83 P. References ...................................................................................................... 83 Q. Exhibit 4-1: CCA 2009090416224806 ............................................................ 85 V. 11b – Owner Failed to Correctly Complete or Document Tenant’s Annual Income Recertification ......................................................................................... 87 A. Definition ......................................................................................................... 87 A.1. Exception for Certain Buildings .......................................................... 87 A.2. Noncompliance Corrected by Owner Prior to Notification of State Agency’s Compliance Review ................................................................ 87 A.3. 100 Percent LIHC Projects – Tax Years Ending Before July 31, 2008 . ............................................................................................................... 88 A.4. 100 Percent LIHC Projects – Tax Years Ending After July 30, 2008 88 A.5. Mixed-Use Buildings ............................................................................ 88 B. In Compliance ................................................................................................. 88 B.1. Household Vacates Unit ...................................................................... 89 B.2. Owner Takes Action to Remove Noncompliant Household ............. 89 B.3. Households Determined to be Over the Income Limit at Recertification .......................................................................................... 89 C. Out of Compliance ......................................................................................... 90 D. Back in Compliance ....................................................................................... 90 E. References ...................................................................................................... 92 VI. 11c – Violation(s) of the UPCS or Local Inspection Standards ........................ 93 A. Definition ......................................................................................................... 93 A.1. Identifying Noncompliance – Certification Reports .......................... 93 A.2. Identifying Noncompliance – Physical Inspections .......................... 93

	A.3. HUD’s Uniform Physical Condition Standards (UPCS) ..................... 93
	A.4. Local Standards ................................................................................... 95
	A.5. Difference between Local Codes and the UPCS ................................ 95
B.	In Compliance ................................................................................................. 95
C.	Out of Compliance ......................................................................................... 95
	C.1. Level 1 Violations of UPCS .................................................................. 96
	C.2. Level 2 Violations of UPCS .................................................................. 96
	C.3. Level 3 Violations of UPCS .................................................................. 97
	C.4. Health and Safety Violations and Fire Hazard Violations of UPCS .. 97
	C.5. Casualty Losses ................................................................................... 97
	C.6. Vacant Units .......................................................................................... 98
	C.7. Date of Noncompliance ....................................................................... 98
	C.8. Notice to Owner .................................................................................... 99
D.	Back in Compliance ....................................................................................... 99
	D.1. Reporting Noncompliance ................................................................... 99
	D.2. Submitting Documentation to the IRS .............................................. 100
E.	References .................................................................................................... 100
F.	Exhibit 6-1: Checksheet for the Physical Inspection of LIHC Projects .... 102
G.	Exhibit 6-2: Notification Letter – No Violations Noted ............................... 104
H.	Exhibit 6-3: Notification Letter – Noncompliance ...................................... 105
I.	Exhibit 6-4: Notification Letter – Critical Violations .................................. 106
VII. Category 11d – Owner Failed to Provide Annual Certification or Provided
Incomplete or Inaccurate Certifications ............................................................ 107
A.	Definition ....................................................................................................... 107

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B.	In Compliance ............................................................................................... 109
B.1.	Disclosure of Noncompliance ........................................................... 109
B.2.	Documentation Requirements .......................................................... 109
C.	Out of Compliance ....................................................................................... 110
C.1.	Out of Compliance Date ..................................................................... 110
D.	Back in Compliance ..................................................................................... 110
E.	References .................................................................................................... 110
VIII.Category 11e – Changes in Eligible Basis ........................................................ 111
A.	Definition ....................................................................................................... 111
A.1.	Comercial Use .................................................................................... 112
A.2.	Federal Grants .................................................................................... 113
A.3.	Federal Grants – Buildings Placed in Service On or Before July 30,
2008 ......................................................................................................... 113
A.4.	Federal Grants – Buildings Placed in Service After July 30, 2008 . 114
A.5.	Funds not Considered Grants ........................................................... 114
A.6.	Loans Funded with Federal Grants .................................................. 115
A.7.	Resident Managers and Maintenance Personnel ............................ 115
A.8.	Security Officers ................................................................................. 115
A.9.	Model Units ......................................................................................... 116
A.10.	Community Service Facilities ........................................................ 117
B.	In Compliance ............................................................................................... 118
C.	Out of Compliance ....................................................................................... 118
D.	Back in Compliance ..................................................................................... 118
E.	References .................................................................................................... 119

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IX. Category 11e – Changes in the Applicable Percentage .................................. 120 A. Definition ....................................................................................................... 120 A.1. Federal Subsidies for Buildings Placed in Service Before July 31, 2008 ......................................................................................................... 120 A.2. Federal Subsidies for Buildings Placed in Service After July 30, 2008 ............................................................................................................. 122 B. In Compliance ............................................................................................... 122 B.1. Buildings Placed in Service Before July 31, 2008 ........................... 122 B.2. Buildings Placed in Service after July 30, 2008 ............................... 122 C. Out of Compliance ....................................................................................... 123 D. Back in Compliance ..................................................................................... 124 E. References .................................................................................................... 124 X. Category 11f – Project Failed to Meet Minimum Set-Aside Requirement ...... 127 A. Definition ....................................................................................................... 127 A.1. Project Defined ................................................................................... 127 A.2. Deep Rent Skewed Under IRC §142(d)(4) ......................................... 127 A.3. Irrevocable Elections ......................................................................... 128 A.4. Assistance Provided Under HOME and NAHASDA ......................... 128 A.5. Suitability for Occupancy .................................................................. 128 A.6. Vacant Units ........................................................................................ 128 B. In Compliance ............................................................................................... 129 C. Out of Compliance ....................................................................................... 129 C.2. Date of Noncompliance ..................................................................... 130 D. Back in Compliance ..................................................................................... 130

	D.1. First Year of the Credit Period ........................................................... 130
	D.2. Years Subsequent to the First Year of the Credit Period ................ 130
	D.3. Documentation of Corrected Noncompliance ................................. 131
	E. References .................................................................................................... 131
XI.	Category 11g – Gross Rent(s) Exceed Tax Credit Limits ................................ 133
	A. Definition ....................................................................................................... 133
	A.1. Determination on a Tax Year Basis .................................................. 133
	A.2. Determination on a Monthly Basis .................................................... 133
	A.3. Fees – Provision of Services ............................................................. 134
	A.4. Fees – Condition of Occupancy ........................................................ 134
	A.5. Fees – Application Processing ......................................................... 135
	A.6. Changes to HUD Income Limits ........................................................ 135
	A.7. Calculation Methods .......................................................................... 135
	A.8. Tenant Income Rises Above Limit .................................................... 137
	A.9. Section 8 Tenants ............................................................................... 137
	A.10. Rural Development (FmHA) Rents ................................................. 138
	A.11. Supportive Services ........................................................................ 138
	A.12. Deep Rent Skewing ......................................................................... 139
	A.13. Assistance Provided Under the HOME Investment Partnership Act
	or NAHASDA .......................................................................................... 139
	B. In Compliance ............................................................................................... 140
	C. Out of Compliance ....................................................................................... 141
	D. Back in Compliance ..................................................................................... 142
	E. References .................................................................................................... 142

XII. Category 11h – Project not Available to the General Public ........................... 143 A. Definition ....................................................................................................... 143 A.1. Fair Housing Act ................................................................................. 143 B. In Compliance ............................................................................................... 143 B.1. Marketing ............................................................................................ 144 C. Out of Compliance ....................................................................................... 144 D. Back in Compliance ..................................................................................... 145 E. References .................................................................................................... 146 XIII.Category 11h – Project not Available to the General Public (Notifications of Fair Housing Act Administrative and Legal Actions) ...................................... 147 A. Definition ....................................................................................................... 147 B. The Fair Housing Act ................................................................................... 147 B.1. Reasonable Modification and Accommodation ............................... 147 B.2. Accessibility ....................................................................................... 147 B.3. Citizenship Status .............................................................................. 148 B.4. Role of the U.S. Department of Housing and Urban Development (HUD) ....................................................................................................... 148 B.5. Role of the U.S. Department of Justice ............................................ 149 B.6. Role of Substantially Equivalent State or Local Fair Housing Agency ............................................................................................................. 149 C. Memorandum of Understanding (MOU) Among Treasury, HUD and DOJ149 D. Reporting of Fair Housing Act Administrative and Legal Actions ........... 149 D.1. Potential Violations Discovered by State Agencies ........................ 150 D.2. State Agency Notified by HUD or DOJ that the Terms of Settlement Agreement, Consent, Decree, or Judgement are Satisfied ................ 150

E.	IRS Determinations ...................................................................................... 150
F.	References .................................................................................................... 151
G.	Exhibit 13-1: HUD’s Regional Offices ......................................................... 152
H.	Exhibit 13-2: Memorandum of Understanding ........................................... 154
I.	Exhibit 13-3: Sample Letter to Notify Building Owner of Potential Fair
	Housing Act Violations ................................................................................ 158
XIV.	Category 11i – Violations of the Available Unit Rule Under Section
42(g)(2)(D)(ii) ....................................................................................................... 159
A.	Definition ....................................................................................................... 159
	A.1. Compliance on a Continuing Basis .................................................. 159
	A.2. Changes in Area Median Gross Income ........................................... 159
	A.3. Treatment of Vacated Over-Income Units ........................................ 160
	A.4. Next Available Unit Defined ............................................................... 160
	A.5. Comparable or Smaller Unit .............................................................. 160
	A.6. Summary ............................................................................................. 160
B.	In Compliance ............................................................................................... 161
C.	Out of Compliance ....................................................................................... 162
	C.1. 100 Percent LIHC Projects: Owner Fails to Demonstrate Due
	Diligence ................................................................................................. 163
	C.2. Other Non-Compliance Issues .......................................................... 164
D.	Back in Compliance ..................................................................................... 165
E.	References .................................................................................................... 165
XV. Category 11j – Violation(s) of the Vacant Unit Rule under Reg. 1.42-5(c)(1)(ix)
.............................................................................................................................. 166
A.	Definition ....................................................................................................... 166

	A.1. Reasonable Attempts ......................................................................... 166
	A.2. Available Low-Income Unit Defined .................................................. 166
	A.3. Comparable Units ............................................................................... 166
B.	In Compliance ............................................................................................... 167
C.	Out of Compliance ....................................................................................... 168
D.	Failure to Provide Information .................................................................... 168
E.	Back in Compliance ..................................................................................... 169
F.	References .................................................................................................... 169
XVI.	Category 11k – Owner Failed to Execute and Record Extended Use
Agreement Within Time Prescribed by Section 42(h)(6)(J) ............................. 170
A.	Definition ....................................................................................................... 170
B.	In Compliance ............................................................................................... 171
C.	Out of Compliance ....................................................................................... 171
D.	Back in Compliance ..................................................................................... 171
E.	References .................................................................................................... 171
XVII.	Category 11l – Low-Income Units Occupied by Nonqualified Full-Time
Students .............................................................................................................. 173
A.	Definition ....................................................................................................... 173
	A.1. Defining “Student” ............................................................................. 173
	A.2. Units Comprised Entirely of Full-Time Students ............................. 173
	A.3. Verifying and Documenting Student Status ..................................... 174
B.	In Compliance ............................................................................................... 174
C.	Out of Compliance ....................................................................................... 175
D.	Back in Compliance ..................................................................................... 175

E.	References .................................................................................................... 175
F.	Exhibit 17-1: Student Status Verification ................................................... 176
XVIII.	Category 11m – Owner Did Not Properly Calculate Utility Allowance ..... 177
A.	Definition ....................................................................................................... 177
	A.1. PHA Utility Allowance ........................................................................ 178
	A.2. Paid directly by the Tenants and not by or Through the Owner of the
	Building – For Taxable Years Beginning After July 28, 2008 ............. 178
	A.3. Utility Company Estimates ................................................................ 179
	A.4. State or Local Housing Credit Agency – Taxable Years Beginning
	After July 28, 2008 ................................................................................. 180
	A.5. HUD Utility Schedule Model – Taxable Years Beginning After July
	28, 2008 ................................................................................................... 181
	A.6. Energy Consumption Model – Taxable Years Beginning After July
	28, 2008 ................................................................................................... 181
	A.7. Annual Review – Taxable Years Beginning After July 28, 2009 ..... 181
	A.8. Updating Utility Allowances – Taxable Years Beginning Before July
	29, 2008 ................................................................................................... 182
	A.9. Updating Utility Allowances – Taxable Years Beginning After July
	28, 2008 ................................................................................................... 182
	A.10. Cost of Securing Utility Estimates – Taxable Years Beginning
	After July 28, 2008 ................................................................................. 184
	A.11. Record Retention ............................................................................ 184
B.	In Compliance ............................................................................................... 184
C.	Out of Compliance ....................................................................................... 185
D.	Back in Compliance ..................................................................................... 187
	D.1. Rent Exceeds Limit ............................................................................ 187
	D.2. No Utility Allowance ........................................................................... 187

	D.3. No Annual Review .............................................................................. 187
	D.4. Insufficient Documentation ............................................................... 188
	D.5. Reporting Noncompliance ................................................................. 188
E.	References .................................................................................................... 189
F.	Notes ............................................................................................................. 189
XIX.	Category 11n – Owner has Failed to Respond to Agency Requests for
Monitoring Reviews ............................................................................................ 191
A.	Definition ....................................................................................................... 191
B.	In Compliance ............................................................................................... 191
C.	Out of Compliance ....................................................................................... 191
D.	Back in Compliance ..................................................................................... 192
E.	References .................................................................................................... 192
XX. Category 11o – Low Income Units Used on a Transient Basis ....................... 193
A.	Definition ....................................................................................................... 193
	A.1. Buildings Used for Transitional Housing for the Homeless Under
	IRC § 42(i)(3)(B)(iii) ................................................................................. 193
	A.2. Single-Room Occupancy (SRO) Units Under IRC § 42(i)(3)(B)(iv) . 193
B.	In Compliance ............................................................................................... 193
C.	Out of Compliance ....................................................................................... 193
D.	Back in Compliance ..................................................................................... 194
XXI.	Category 11p – Project is No Longer in Compliance Nor Participating in
the	LIHC Program ............................................................................................... 195
A.	Definition ....................................................................................................... 195
B.	Out of Compliance ....................................................................................... 195
	B.1. Return of Credits to State Agency .................................................... 195

	B.2. Egregious Noncompliance with Program Requirements................ 196
	B.3. The Owner has Voluntarily and Permanently Withdrawn from the
	Program and is no Longer Claiming Credits ....................................... 197
	B.4. Failure to Respond to Repeated Requests for Reports,
	Certifications, Reviews, or Other Essential Communication ............. 197
C.	Building No Longer Participating in the Low-Income Housing Program 198
	C.1. Extended Low-Income Housing Commitment ................................. 198
	C.2. Protection of Tenants Rights ............................................................ 198
XXII.	Category 11q – Other Noncompliance Issue – Qualified Nonprofit
Organization Failed to Materially Participate ................................................... 198
A.	Definition ....................................................................................................... 198
B.	In Compliance ............................................................................................... 199
C.	Out of Compliance ....................................................................................... 200
D.	Back in Compliance ..................................................................................... 201
E.	References .................................................................................................... 201
XXIII.	Category 11q – Other Noncompliance Issues ........................................... 203
A.	Definition ....................................................................................................... 203
B.	Nonreportable Compliance Issues ............................................................. 203
	B.1. Nonperformance of Extended Use Agreements .............................. 203
	B.2. 100 Percent Low-Income Projects: Failure to Complete Annual
	Income Recertifications ......................................................................... 204
XXIV.	Line 13 – Building Disposition .................................................................... 204
A.	Definition ....................................................................................................... 204
	A.1. Types of Building Dispositions ......................................................... 204
	A.2. State Agency Responsibility for Reporting Property Dispositions 205
B.	References .................................................................................................... 206

XXV.	Miscellaneous Noncompliance Topics ....................................................... 207
A.	Tenant Misrepresentation or Fraud ............................................................ 207
	A.1. Reporting Tenant Misrepresentation or Fraud to the IRS ............... 207
	A.2. Identification of Tenant Misrepresentation or Fraud During State
	Agency Reviews or IRS Audits ............................................................. 208
B.	Owner/Taxpayer Fraud................................................................................. 208
XXVI.	Tenant Good Cause Eviction and Rent Increase Protection .................... 209
A.	Definition ....................................................................................................... 209
	A.1. 3-Year Good Cause Eviction and Rent Increase Protection for
	Tenants ................................................................................................... 209
	A.2. Revenue Ruling 2004-82: Prohibitions Under IRC § 42(h)(6)(B)(i)
	Apply Throughout Extended Use Period ............................................. 209
	A.3. Revenue Procedure 2005-37.............................................................. 210
	A.4. Eviction or “Termination of Tenancy” .............................................. 211
	A.5. Owner Fails to Renew Lease ............................................................. 212
B.	In Compliance ............................................................................................... 212
C.	Out of Compliance ....................................................................................... 213
	C.1. Extended Use Agreement .................................................................. 213
	C.2. Annual Recertification ....................................................................... 213
	C.3. Increased Gross Rent ........................................................................ 213
D.	Back in Compliance ..................................................................................... 213
	D.1. Extended Use Agreement .................................................................. 214
	D.2. Annual Certification ........................................................................... 214
	D.3. Increased Gross Rent ........................................................................ 214
E.	References .................................................................................................... 214

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▸ Contents — IRS Publication 5913 — Low-Income Housing Credit: Guide for Completing Form 8823 (Jan. 2024)

IRS Publication 5913 — Low-Income Housing Credit: Guide for Completing Form 8823 (Jan. 2024)

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