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Guide for Completing Form 8823 - page 34 / 197





34 / 197

Households and Family Size

As a general rule, a “household” consists of all individuals (or tenants) residing in a unit. To determine the household income limit, all applicable income standards are adjusted for family size. For LIHC purposes, all occupants of a unit are considered in the determination of family size except the following (refer to HUD Handbook 4350.3 for complete discussion): 10

  • 1.

    Live-in aides. A person who resides with one or more elderly persons, near-elderly persons, or persons with disabilities, and who is determined to be essential to the care and well-being of the person(s); is not obligated for the support of the person(s); and would not be living in the unit except to provide the necessary supportive services. While a relative may be considered to be a live-in aide/attendant, they must meet the above requirements. The income of live-in aides is not included in the household’s income.

  • 2.

    *Foster children and foster adults. Foster children are in the legal guardianship or custody of a State, county, or private adoption or foster care agency, yet are cared for by foster parents in their own homes under some kind of foster care arrangement with the custodial agency. A foster adult is usually an adult with a disability who is unrelated to the tenant family and who is unable to live alone.*

3. Guests. *A visitor temporarily staying in the unit with the consent of the tenant or another member of the household who has expressed or implied authority to consent on behalf of the tenant.*

When determining family size for income limits, the owner must include the following individuals who are not living in the unit:

  • 1.

    Children temporarily absent due to placement in a foster home;

  • 2.

    Children in joint custody arrangements who are present in the household 50% or more of the time. *If disputed, determine which parent claimed the children as dependents for purposes of filing a federal income tax return.*

  • 3.

    Children who are away at school but who live with the family during school recesses;

  • 4.

    Unborn children of pregnant women (as self-certified by the woman);

  • 5.

    Children who are in the process of being adopted;

  • 6.

    Temporarily absent family members who are still considered family members *if

approved to live in the unit.* For example, the owner may consider a family member who is working in another state on assignment to be temporarily absent;


Family members in the hospital, or a rehabilitation facility, for periods of limited or fixed duration are considered a family member. These persons are temporarily absent; and

10 IRC §142(d)(2)(B) refers to the income of individuals. The combined income of all occupants of an apartment, whether or not legally related, is compared to the appropriate percentage of the median family income for a family with the [same] number of members. See Rev. Rul. 90-89, 1990-2 C.B. 8.


Revised October 2009

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