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federalUnited StatesLow-Income Housing Tax Creditunit_transfer
Households transferring between units carry their qualification within the same building or project
lihtc.transfer.unit_transfer · v1.0.0
A household that transfers to a different unit retains its qualifying status without a new initial certification where the transfer is within the same building, or within the same project where the multiple building election was made, subject to the available unit rule.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Tenant Income Certification(exactly_one)
Citations
All sources verified within 1 day- Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building DispositionChapter IV, 11a, section I.1. In the Same Building, paragraph (1), printed p. 70
- Form 8609, Low-Income Housing Credit Allocation and CertificationLine 8b