Transcription of WSHFC | Tax Credit Compliance Procedures …
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Chapter 2, Federal requirements Tax Credit Compliance Procedures manual Rev. March 2018 2- 1 Federal requirements Summary To qualify for tax credits, a property must meet either the 20/50 or 40/60 test (see Chapter 1, Introduction, for explanation of the 20/50-40/60 test). All affordable unit Households must have their anticipated income for the next 12 months certified at time of initial occupancy (see Chapter 5 for more details on income qualification) 3rd party-verified recertifications of qualified households eligibility must be completed only on the first lease anniversary (for 100% income-restricted projects).
Chapter 2, Federal Requirements Tax Credit Compliance Procedures Manual www.wshfc.org/managers/ComplianceProceduresManuals.htm Rev. March 2018 2- 1 Federal Requirements
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