Tax Credit Guidance & Forms

Guidance & Resources

Tax Credit Compliance Forms

Resident Certification Forms

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Income & Asset Verification

• Verification Cover Letter Rev 06/2010 | Instruction Rev 06/2010
• Employment Verification Rev 10/2017 | Instruction Rev 10/2017
• UW Verification of Employee Income: Explanation Letter | VOE Request Form
• Self-Employment Income Worksheet Rev 01/2014 | Instruction Rev 01/2014
• Self-Employment Verification (include signed copy of last year return) Rev 10/2017 | Instruction Rev 10/2017
• Seasonal Worker Statement Rev 01/2009 | Instruction Rev 01/2009
• Military Pay Verification Rev 12/23/2011 | Instruction Rev 12/23/2011
• Pension Verification Request Rev 01/2009 | Instruction Rev 01/2009 | Helpful: Veterans Benefits Administration
• Annuity, Stock Verification, or 401(k) Rev 10/2017 | Instruction Rev 10/2017
• Verification of Veterans Benefits New 09/2019 | Instruction New 09/2019
• Real Estate Evaluation Worksheet (if applicable) Rev 01/2014 | Instruction Rev 01/2014
• Student Status and Financial Assistance Verification - NEW Jan 2025
• Income Verification/Clarification by Telephone Rev 02/2013 | Instruction Rev 02/2013

Commission Special Needs Commitments

• Proof of Age (for properties with Elderly Set-Asides)
• Disability Status Certification Rev 10/2019 | Instruction properties with Disabled Set-Aside Rev 10/2019
• Disability Verification Rev 10/2019 | Instruction properties with Disabled Set-Aside Rev 10/2019
• Homeless Certification Rev 04/27/2011 | Instruction properties with Homeless or Transitional Set-Aside
• Farmworker Household Initial Certification Rev 03/30/2020 | Instruction prove $3,000 farm work Rev 03/30/2020
• Farm Work Reference Rev 02/2008 | Farm Work Household Certification Training Video 05/2008 
• Farm Work Status Verification/Clarification by Telephone 03/30/2020 | Instruction 03/30/2020
• Verification of Farm Work Status Rev 03/30/2020 | Instruction Rev 03/30/2020

Students

• Student Certification Rev 04/2017 | Instructions Rev 04/2017
• Student Status Verification Use this form if the only thing you need to verify is the status of a household member who is a student. If you need to verify Student Financial Assistance income, please use the new Student Status and Financial Assistance Verification form under Income and Asset Verification Forms.
• Helpful: Student Clearinghouse
• Fulltime Student Job Training Exception Verification Rev 04/2017 | Instructions Rev 04/2017
• Foster Care Verification Rev 06/2012 | Instructions Rev 06/2012

Lease Riders

• REMINDER: A revised version of the LIHTC Lease Rider was published in December 2024. All LIHTC properties MUST have all residents sign the new Lease Rider prior to 12/31/2025.
• Tax Credit Lease Rider - Tax Credit Property Rev 12/2024
• Lease Rider for Tax Credit ARRA Project Rev 12/2024
• Bond Lease Rider - Bond Property Rev 01/2009 | Instructions Rev 01/2009 | Fillable with Signature 05/05/2020
• Lease Addendum for Affordable Housing Program (FDIC) Rev. 07/2024

Other Certifications

• Estrangement Certification Rev 12/23/2011 | Instructions Rev 12/23/2011
• Identification Certification Rev 01/2009 | Instructions Rev 01/2009
• Live-In Aide Agreement Rev 04/23/2015 | Instructions Rev 01/2014
• Pregnancy Self-Certification Rev 01/2009 | Instructions Rev 01/2009

WBARS Reporting Guidance

Table 1 - Tenant Activity

A summary report of rental activity in every low-income unit during the calendar year. Table 1 is completed annually and due January 31st for the previous year.

The Table 1 Report is submitted annually via the Web Based Annual Reporting System (WBARS). 

Helpful Links: Commission Portfolio Analyst Assignment List | Utility Allowances Information

Table 4 - Income and Expenses

Table 4 information will be used as an additional resource for the Commission in the underwriting process. Table 4 is completed annually and is due on or before June 30 for the previous year.

The Table 4 report is submitted annually via the Web Based Annual Reporting System (WBARS). Properties with other funders should check their other funders' websites for additional required documentation and/or additional deadlines.

Table 5 - Extended Vacancy/Rent-Ready Report

Effective with 2024 annual report submissions in January 2025, the Extended Vacancy/Rent-Ready Report is now in WBARS as Table 5.

This report will be a required submission when any unit vacancy period exceeds 30 days at a property. WBARS will prepopulate Table 5 with all unit records which meet the vacancy criteria (from Table 1); users will need to enter rent-ready dates and provide detailed explanations for extended vacancies in the Comments sections provided in each record.

Other Reporting Guidance

Special Needs Vacancy Report

This report is used at properties with special-needs set-aside or farm work commitment units to assist the Commission in determining if you are marketing and holding these units properly.

This Special-Needs Vacancy Report must be submitted with the annual report (Table 1) and is due on January 31st if the special-need set-aside or farm work commitment has NOT been met at the end of the previous year.

The report can only be used after the units have been initially rented to special-needs or Farm Work commitment households and the units are now vacant.

• Special-Needs Vacancy Report (PDF) (Word) Rev 12/24/2020
• Instructions (PDF) Rev 12/24/2020

Farmworker Move-In Report

Properties who provide Commission Farmworker Commitment units are required to complete this form and include the requested information for all qualified household that moved-in during the calendar year.

Most of the information needed to complete this report can be found on the Farmworker Household Initial Certification form completed when a qualifying Household moves in to the property.

This report will provide the Commission with information about the population served by the Commitment and their occupations. The report for the previous calendar year is due January 31 and the completed Excel Spreadsheet file should be mailed in with all other Annual Report documents.

• Move-In Report (Excel) Rev 12/2013 Excel workbook includes spreadsheet and complete instructions.

Homeless/Transitional Report

This report is used by properties with transitional housing or permanent housing for the homeless set-aside commitments in their Commission Tax Credit Regulatory Agreement.

Properties with these commitments will use this report to confirm whether or not services are being provided for these households. This report is due on January 31st for the previous year. A printed copy of this report on agency letterhead should be provided with the annual report.

An enterable report form and a sample report form are provided below. Owners may have service provider(s) fill out this report, or provide a similar report from the service agency as long as all requested information is included. Any household initially qualifying as homeless counts toward the Homeless Set-Aside Commitment for as long as the household remains in the project. We request this information in order to gather statistics on who is benefiting from and using supportive services in conjunction with housing.

• Homeless/Transitional Report (PDF) (Word) Rev 08/2007 Sample (PDF) Rev 08/2007

Average Income Test Worksheet

Confirms that the property met the Average Income test for the previous calendar year and also confirm the minimum Bond set-aside is met for 4% Income Averaging projects.

To be used only by projects with the Income Averaging federal election. This form should be filled out and submitted electronically every January along with the project's annual report materials.

• Average Income Test Worksheet (Excel) Rev. February 2023

IRS Form Information

The Asset Management and Compliance Division requests completed copies of these forms which are filed with the ownership's tax return (except the 8823). Blank versions of IRS forms listed below can be viewed at the IRS website by clicking on "Forms and Publications".

8609 (Low-Income Housing Credit Allocation Certification)

The Commission issues one form for each building in a project after the building has placed in service and when all allocation and placed in service requirements have been met. Commission completes the top portion. Ownership completes the bottom portion of this form the first year credits are taken. Ownership files this completed form with the Schedule A and the 8586 mentioned below. Commission requests completed copies of Form 8609 the first year tax credits are taken in each building.

8609 (Schedule A)

This statement, attached to each 8609 form submitted to the IRS, shows the actual amount of credit taken for the specified building during the specified year. Commission requests completed copies of Form 8609 and Schedule A the first year tax credits are taken in each building.

8586 (Low-Income Housing Credit Attachment)

One form is filed to the IRS annually while credit is being claimed. Form shows the amount of credit claimed for the entire project during the specified year. Commission requests completed copy of Form 8586 the first year tax credits are taken in each project.

8823 (Noncompliance)

Form filed by Commission to report owner's noncompliance with the tax credit program.

12/16/2025

Utility Allowances

Information on Utility Allowances (PDF)