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federalUnited StatesLow-Income Housing Tax Creditstudent_status

A unit occupied entirely by full-time students does not qualify unless an exception applies

lihtc.student.all_student_household · v1.0.0

A low-income unit occupied entirely by full-time students is not treated as a low-income unit unless the household satisfies one of the statutory exceptions.

Confidence
high
Effective from
1990-01-01
Last reviewed
2026-08-22

Evidence required

  • Full-time student status verification(one_per_adult_member)
  • Documentation of a student rule exception(conditional)

Citations

All sources verified within 1 day
  • Internal Revenue Code Section 42 - Low-income housing credit
    42(i)(3)(D)
    statuteSource ↗verified 1d ago
  • Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
    Chapter XV, Category 11l - Low-Income Units Occupied by Nonqualified Full-Time Students, section A. Definition, printed p. 172
    persuasive_agency_guidanceSource ↗verified 1d ago