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federalUnited StatesLow-Income Housing Tax Creditrecordkeeping
A complete tenant file must be assembled and retained for every assisted household
xp.recordkeeping.tenant_file · v1.0.0
For each household in a restricted unit the owner must assemble and retain the application, eligibility determination, income and asset verifications, certification, lease and addenda, notices, and any interim documentation, for the period each applicable program requires, retaining the longest applicable period where programs are layered.
This is the rule that turns the corpus into a file-review checklist: the required document set is derived, not configured.
- Confidence
- high
- Effective from
- 1990-01-01
- Last reviewed
- 2026-08-22
Evidence required
- Tenant Income Certification(at_least_one)
- Executed lease agreement(at_least_one)
- Identity and household composition documentation(one_per_household_member)
- VAWA notice of occupancy rights (HUD-5380) and certification form (HUD-5382)(exactly_one)
Citations
All sources verified within 1 day- Compliance monitoring and certification requirements(b)
- HOME Investment Partnerships Program92.508
- Occupancy Requirements of Subsidized Multifamily Housing ProgramsChapter 9