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  1. home-iconHome
  2. Asset Management
  3. Staying In Compliance
  4. Low-Income Housing Tax Credit

Low-Income Housing Tax Credit

As the allocating agency of the Low Income Housing Tax Credit Program, 
NH Housing is required to monitor qualified low income housing projects for compliance with the provisions of the Internal Revenue Code (IRC) § 42.

NH Housing relies on guidance published by the Department of Treasury, the Internal Revenue Service (IRS), and New Hampshire Housing’s Qualified Allocation Plan (QAP).

It is expected that agents and owners managing LIHTC properties have had the proper LIHTC program training and understand what is expected.

Manuals & Reference Docs

External Partner XML File Tenant Upload Training Agenda
Training Requirements
Compliance Monitoring Requirements
Household Certification Requirements
Full Time Resident Managers Unit
Monitoring Fees
Post Year 15 Compliance
Average Income Test Minimum Set-Aside Guidance

Qualified Contract Process
Application
Worksheets
QCP Owner Certification

Utility Allowance Applicability Grid
Utility Allowance Guidance
Utility Allowance Certification
Utility Allowance Grid
Utility Allowance Sample Tenant Notice

Compliance Forms

HDS Next Gen System (Web Compliance)

Management Agent Certification of Training
Owner Certification of Compliance
811 PRA Annual Certification of Compliance
811 PRA Compliance Monitoring Report

Student Status Verification
Certification of Zero Income
IRS Guide for Completing Form 8823

If there are any questions regarding this information or any other LIHTC compliance issues, please email Melanie Toscano at assetmanagement@nhhfa.org.

CONTACT US

Melanie Toscano
Portfolio Manager, LIHTC
603-472-8623
assetmanagement@nhhfa.org.

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