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federalUnited StatesLow-Income Housing Tax Creditutility_allowance
An owner may calculate the allowance with the HUD Utility Schedule Model on rates no older than 60 days before the 90-day period
lihtc.ua.hud_utility_schedule_model_estimate · v1.0.0
A building owner may calculate a utility estimate using the HUD Utility Schedule Model, which HUD publishes on the Low-Income Housing Tax Credits page of HUD USER. The utility rates entered into the model must be no older than the rates in place 60 days before the start of the 90-day period under 1.42-10(c)(1). The HUSM is a MODEL, not a schedule: it produces a completed form HUD-52667 for a particular location, structure type and bedroom count only after the user supplies local utility tariffs, so no published national or statewide set of HUSM figures exists to look up. The date the owner enters as the Form Date is what fixes the allowance's effective date and starts the 90-day clock.
The URL in the regulation (huduser.org/datasets/lihtc.html) is stale; the regulation anticipates that with '(or successor URL)'. As of 2026-08-31 the resource page is huduser.gov/portal/resources/utilallowance.html and states 'This tool was last updated in 2016', with the revised model posted 8/23/16 and based on the 2009 Residential Energy Consumption Survey. The web application has moved to tools.huduser.gov, which did not resolve from this environment; the Excel model did download (5,431,302 bytes).
- Confidence
- high
- Effective from
- 2008-07-29
- Last reviewed
- 2026-08-31
Citations
All sources verified within 1 day- Utility allowances26 CFR 1.42-10(b)(4)(ii)(D)
- HUD Utility Schedule Model (HUSM)HUD USER, Utility Allowances resource page
- Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building DispositionPub. 5913 (1-2024), Category 11m, A.5(3)