Income certification documentation must be retained; for a household receiving Section 8 assistance a PHA statement that income is within the section 42(g) limit satisfies that requirement

lihtc.certification.section8_pha_statement_documentation_substitute · v1.0.0

The owner must keep, for each low-income tenant, documentation supporting the tenant's income certification - for example a copy of the tenant's federal income tax return, Forms W-2, or verifications of income from third parties such as employers or state agencies paying unemployment compensation. Tenant income is calculated in a manner consistent with the determination of annual income under section 8 of the United States Housing Act of 1937, not in accordance with the determination of gross income for federal income tax liability. Where the tenant receives housing assistance payments under Section 8, the documentation requirement is satisfied if the public housing authority provides a statement to the building owner declaring that the tenant's income does not exceed the applicable income limit under section 42(g). Section 42(g)(8)(B) provides an exception to the documentation requirement for a 100 percent low-income building.

Confidence

high

Effective from

1992-09-02

Last reviewed

2026-08-28