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Guide for Completing Form 8823 - page 4 / 197

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Table of Contents

Chapter

Title

1

Introduction Exhibit 1-1, Reports of Noncompliance (form 8823) Process Map & Explanations Exhibit 1-2, Form 8823 and Instructions Exhibit 1-3, IRS Noncompliance Notification Letter

2

Instructions for Completing Form 8823

3

Guidelines for Determining Noncompliance

4

11a – Household Income Above Income Limit Upon Initial Occupancy *Exhibit 4-1, CCA 2009090416224806*

5

Category 11b – Owner Failed to Correctly Complete or Document Tenant’s Annual Income Recertification

6

Category 11c – Violation(s) of the UPCS or Local Inspection Standards Exhibit 6-1, Checksheet for the Physical Inspection of LIHC Properties Exhibit 6-2, Notification Letter – No Violations Noted Exhibit 6-3, Notification Letter – Noncompliance Exhibit 6-4, Notification Letter – Critical Violations

7

Category 11d – Owner Failed to Provide Annual Certification or Provided Incomplete or Inaccurate Certifications

8

Category 11e – Changes in Eligible Basis

9

Category 11e – Changes in the Applicable Percentage

10

Category 11f – Project Failed to Meet Minimum Set-Aside Requirement

11

Category 11g – Gross Rent(s) Exceed Tax Credit Limits

12

Category 11h – Project not Available to the General Public

13

Category 11h – Project not Available to the General Public

(Notifications of Fair Housing Act Administrative and Legal Actions) Exhibit 13-1, HUD’s Regional Offices Exhibit 13-2, Memorandum of Understanding Among the Department of the Treasury, the

Department of Housing and Urban Development, and the Department of Justice Exhibit 13-3, Sample Letter to Notify Building Owner of Potential

Fair Housing Act Violations

14

Category 11i – Violations of the Available Unit Rule Under Section 42(g)(2)(D)(ii)

i

Revised October 2009

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