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federalUnited StatesLow-Income Housing Tax Creditrecertification
Annual income recertification is required unless the building is 100% low-income
lihtc.recertification.annual · v1.0.0
The owner must recertify each low-income household's income annually, on or before the anniversary of the effective date of the prior certification, unless every unit in the building is a low-income unit, in which case the statutory relief from annual recertification applies.
The relief is per building, not per project. A project with one mixed building and three fully affordable buildings recertifies only in the mixed one.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Tenant Income Certification(one_per_year)
- Full-time student status verification(one_per_year)
Citations
All sources verified within 1 day- Internal Revenue Code Section 42 - Low-income housing credit42(g)(8)(B)
- Compliance monitoring and certification requirements(c)(1)(iii)
- Waiver of annual income recertification for 100% low-income buildingsRev. Proc. 2004-38, Section 4, Procedure for obtaining a waiver under 42(g)(8)(B)