Records must be retained for six years, and twenty-one years for the first credit year

lihtc.recordkeeping.retention · v1.0.0

The owner must retain records for each qualified low-income building for at least six years after the due date, with extensions, of the federal income tax return for that year. Records for the first year of the credit period must be retained for at least six years beyond the due date of the return for the last year of the compliance period.

Confidence

high

Effective from

1990-01-01

Last reviewed

2026-08-22