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federalUnited StatesLow-Income Housing Tax Creditcertification

A signed initial tenant income certification is required before or at move-in

lihtc.certification.initial_tic · v1.0.0

The owner must obtain a complete, signed tenant income certification from each household, supported by third-party or otherwise acceptable documentation of income and assets, effective on or before the date the household takes occupancy of a low-income unit.

Almost every state agency mandates its own TIC form. Extraction must be tolerant of roughly 55 different layouts carrying the same underlying facts.
Confidence
high
Effective from
1990-01-01
Last reviewed
2026-08-22

Evidence required

  • Tenant Income Certification(exactly_one)

Citations

All sources verified within 1 day
  • Compliance monitoring and certification requirements
    (b)(1)(vi)-(vii)
    regulationSource ↗verified 1d ago
  • Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
    Chapter IV, 11a, section F. Verifying Income and Assets, paragraph (1), printed p. 53
    persuasive_agency_guidanceSource ↗verified 1d ago