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federalUnited StatesLow-Income Housing Tax Creditmonitoring_review
Noncompliance must be corrected within the agency's correction period
lihtc.correction_period.response · v1.0.0
On discovering noncompliance the agency notifies the owner and sets a correction period not to exceed 90 days, extendable for good cause up to a total of six months. The agency files Form 8823 no later than 45 days after the end of the correction period whether or not the condition was corrected.
Useful as a workflow rule: it gives the agent a due date to track for every open finding.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Citations
All sources verified within 1 day- Compliance monitoring and certification requirements(e)