Low-Income Housing Tax Credit
As the allocating agency of the Low Income Housing Tax Credit Program, New Hampshire Housing is required to monitor qualified low income housing projects for compliance with the provisions of the Internal Revenue Code (IRC) § 42. We rely 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.
If there are any questions regarding this information or any other LIHTC compliance issues, please email Melanie Toscano at firstname.lastname@example.org.
Manuals & Reference Docs
Certificate of Compliance with Special Conditions
Management Agent Certification of Training
Annual Certification of Service Coordination
Owner Certification of Continuing Program Compliance
Owner Certification of Continuing Program Compliance – Post Year 15
Owner Certification of Continuing Program Compliance – Post Year 15: Exited Program
811 PRA Annual Certification of Compliance