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Guide for Completing Form 8823 - page 157 / 197

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157 / 197

Back in Compliance

The unit is back in compliance when is no longer occupied entirely by full-time students or the tenant qualifies under one of the exceptions under IRC §42(i)(3)(D).

References

  • 1.

    *IRC §152((f)(2)*

  • 2.

    IRC §170(b)(1)(A)(ii).

  • 3.

    IRC §42(i)(3)(D).

17-4

Revised October 2009

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