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Housing Credit Reference Guide

Published on January 1, 2019

Housing Credit Reference GuideThis online reference guide includes links to reference materials useful for HFA Housing Credit program administrators.

    1. NCSHA Housing Credit Allocating Agency Reference Materials
    2. IRS Housing Credit Guidance
    3. Revenue Rulings
    4. Revenue Procedures
    5. Notices
    6. Forms
    7. Additional IRS Housing Credit Guidance
    8. Additional Treasury and HUD Housing Credit Guidance
    9. NCSHA Correspondence on Federal Housing Credit Guidance

1. NCSHA Housing Credit Allocating Agency Reference Materials

2. IRS Housing Credit Guidance 

IRS Regulation 1.42-1
(Limitation on low-incoming Housing Credit allowed with respect to qualified low-income buildings receiving Housing Credit allocations from a State or local Housing Credit Agency)
IRS Regulation 1.42-1T
(Low-Income Housing Credit)
IRS Regulation 1.42-2
(Waiver of Ten-Year Rule)
IRS Regulation 1.42-4
(Inapplicability of Section 183: “Hobby Loss”)
IRS Regulation 1.42-5
(Tax Credit Compliance Monitoring)
IRS Regulation 1.42-6
(Building Qualifying for Carryover Allocations)
IRS Regulation 1.42-8
 (Election of Appropriate Percentage Month)
IRS Regulation 1.42-9
(General Public Use)
IRS Regulation 1.42-10
(Utility Allowance)
IRS Regulation 1.42-11
(Provision of Services)
IRS Regulation 1.42-12
(Effective Dates and Transitional Rules)
IRS Regulation 1.42-13
(Administrative Errors and Omissions)
IRS Regulation 1.42-14
(Allocation Rules for Post- 1989 Ceiling Amounts)
IRS Regulation 1.42-15
(Available Unit Rule)
IRS Regulation 1.42-16
(Eligible Basis Reduced by Federal Grants)
IRS Regulation 1.42-17
(Qualified Allocation Plan)
 IRS Regulation 1.42-18  (Qualified Contract Provisions)

3. Revenue Rulings 

4. Revenue Procedures

5. Notices

6. Forms

7. Additional IRS Housing Credit Guidance

8. Additional Treasury and HUD Housing Credit Guidance

9. NCSHA Correspondence on Federal Housing Credit Guidance


For more information about Housing Credit Programs, please contact Jennifer Schwartz.

 

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