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Oregon Housing and Community Services

LIHTC Compliance Manual
LIHTC Compliance Manual For More Information
Exhibits and References
Required Forms
Recommended Forms
Supplemental Information
Risk Share Addendum
LIHTC Compliance Manual

LIHTC Program/Manual Updates
 
Table of Contents  
Cover Page   
Chapter 1 - Introduction  
Chapter 2 - Responsibilities  
Chapter 3 - Regulations and Revenue Procedures  
Chapter 4 - Compliance Monitoring Procedures  
Chapter 5 - Qualifying Tenants  
Chapter 6 - Extended Use Period Monitoring  
8823 Guide Revision - October 2009 
     
 
Exhibits and References

E.1 - Reservation and Extended Use Agreement
E.2 - Declaration of Land Use Restrictive Covenants
E.3 - Owner´s Certificate of Continuing Program Compliance
E.4 - IRS Form 8823 Report of Non-Compliance
E.5 - IRS Form 8609 Allocation Certification
E.6 - IRS Form 8609 Schedule A
E.7 - IRS Form 8586 Housing Credit 
E.8 - File Review Checklist
E.9 - Income/Asset Inclusions & Exclusions (HUD 4350.3, REV-1, Exhibits 5-1 & 2)  
  E.10 Frequently Asked Questions (Coming soon)
   

Required Forms

OHCS.1 - Owner´s Certificate of Continuing Program Compliance
OHCS.1a - Owner's Certificate of Extended Use Compliance
OHCS.2 - Tenant Income Certification (TIC) - ***REVISED***  
OHCS.3 - Applicant/ Tenant Questionnaire 
OHCS.4 - Under $5,000 Asset Certification 
OHCS.5 - Annual Certification of Student Status
OHCS.6 - Student Status/ Financial Assistance 
OHCS.7 - Employment Verification 
OHCS.8 - Unemployed/ Zero-Income Certification
OHCS.9 - Unit Transfer Certification

Recommended Forms

As of November 1, 2008, the following forms were recently updated or newly created. If you choose not to use these forms and create your own, you must include at the very least all of the information contained within the OHCS-recommended forms.
 
R.1 - Affidavit of Pregnancy 
/OHCS/images/icon_xls.gif R.2 - Annual Reporting Spreadsheet 
/OHCS/images/icon_xls.gif R.2a - Annual Reporting Spreadsheet - Extended Use  
R.3 - Asset Verification 
R.4 - Certification of Child Support and/or Alimony 
R.5 - Compliance Checklist 
R.6 - Divestiture of Assets Verification 
 
R.7 - Estrangement / Separation Certification 
R.8 - Live-In Caregiver 
 
R.9 - Periodic Assistance Verification 
R.10 - Project Summary Sheet 
R.11 - Public Assistance Verification 
R.12 - Public Housing Authority Statement 
R.13 - Self-Employment Affidavit 
 
R.14 - Self-Employment (No Tax Return) Affidavit 
 
R.15 - Signature Authorization Form 
R.16 - Social Security Benefits Verification 
R.17 - Special Features Unit / Live-in Caregiver Verification 
 
R.18 - Termination of Employment Verification 
 
Supplemental Information

S.1 - General Public Use Rule (1.42-15)
S.1a - General Public Use Clarification (H.R. 3221)
S.2 - Utility Allowances (1.42-10) 
S.2a - IRS Regulation Update - Utility Allowances (TD 9420) 
S.2b - Submetered Utilities (IRS Notice 2009-44)   
S.3 - Provision of Services (Tenant 1.42-11)
S.4 - Available Unit Rule (1.42-15) 
S.5 - Uniform Physical Condition Standards (UPCS) (24 CFR Parts 5, et al)
S.6 - Common File Findings
Web page S.7 - Income Limits and Rents 
S.8 - Monitoring Compliance with LIHTC Requirements (1.42-5) 
S.9 - Vacant Unit Rule (IRS Rev. Ruling 2004-80 Q&A)
S.10 - Safe Harbor (Rev. Procedure 2003-82)
S.10a - Safe Harbor (Rev. Procedure 2005-37)
S.11 - Student Definition (Sec. 42(i)(3)(D))
S.11a - Student Rule Clarification (H.R. 3648) 
S.11b - Student Rule Amendment (H.R. 3221) 

Risk Share Addendum

Risk Share Addendum to the LIHTC Manual
Exhibits and References
Exhibit A - HUD Handbook 4590.01 Contents
Exhibit B - File Review Sheet
Exhibit C - Vacancy Report Form
Exhibit D - Reserve for Replacement
Exhibit E - Management Review Summary Sheet
Exhibit F - Previous Participation Certification (HUD-2530) 
Exhibit G - Management Agent Packet 
Exhibit H - Affirmative Fair Housing Marketing Plan (HUD-935.2A) 
 
For More Information
E-mail Heather Pate or call 503.986.0975.
 
Page updated: November 12, 2009

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