lihtc compliance checklist

(2.6) Evictions Non-compliance can result from moving in non-eligible households, miscalculating rent, or a wide range of other issues. LIHTC Compliance Manual 2017 Certification On Line Manual (COL) Novogradac Rent & Income Calculator Rent & Income Calculator Novogradac Housing Disaster Relief Housing for Displaced Residents Nevada Nevada Displaced Household Certification Owners Request for Emergency Housing Relief Child Support Affidavit 131. Records Retention (PDF) Rev 11/2014 endstream endobj 135 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Credit|Bond/Tax Credit| Each year, NIFA offersaLIHTC Compliance Training event! (8.1) Summary Provide access to the Development during regular business hours for inspection by NIFA and prospective purchasers of the Development. 03/14Owners Certification Attachment A(PDF) f They are solely responsible for documents and information provided to NIFA and to prospective purchasers. Explore featured publications and browse regulations, policy guidance, toolkits, and other resources. |Events |My View Newsletter Allowance Spreadsheet - Method 6 (Excel), Stream Presentation on Vimeo (32 A fully completed "Calculation of Qualified Contract Price" form, including Worksheets A - E. This form must be completed or approved (in writing), by a third party accountant or similar professional. 2023 US Department of Housing and Urban Development, Section 3 HUD Compliance Review Checklist. 15 Streamlined Monitoring - Property List (PDF), Post-Year 15 All information submitted is accurate and complete. 1 g As the monitoring entity for the IRS on the LIHTC Program and HUD on the HOME, CDBG and ESG Programs, DHCD reports directly to them on issues of non-compliance. s The following forms are for use by Management Agents to provide Development Information for and to notify the Compliance Monitoring Unit of Management Agent Updates. @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > (7.5) Residents Found to be Over-income at Time of Move-in (4.1) How to Determine Rent Virtual and in-person training opportunities will be available to learn about the new manual. hZ{o8*npmS4v c,y%|3$%++M`|djLG$g,Iq!H+hOx. Year End Report Forms, 10/17Auditor-Inspector Customer Service Survey(PDF) NIFA may, in its sole discretion, on its own behalf or on behalf of another party, elect to submit a Qualified Contract to purchase the property. Michigan LIHTC Compliance Manual Checklist - MSHDA Programs - This form lists all of the sources of income and types of assets held by the applicant. EMC endstream endobj 133 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream H f Sample Pro-forma - Non-Habitat. Description. TheDevelopment Owner agrees to indemnify, defend and hold NIFA harmless with respect to the use of information submitted with respect to the Development. Rev 02/08/2022 Small Business Accounting Checklist - This accounting checklist document is helpful for the accountants, bookkeepers, and Priorities First, Inc Business/Self Employed Tax Preparation Checklist Business Tax Preparation Tips - If you are a business owner, proficiency in tax preparation is of utmost importance. | (11.5) Definitions, Post-Year (2.4) General Prohibition Against Student Housing Exhibit A-13: Schedule II LIHTC 12 units or more with Section 8. (11.3) Re-Certifications 12/15MSHDA Checklist(Word) (Mandatory Form) 03/14Owners Certification of Completion of Repairs(PDF) (2.11) Available Unit Rule and Mixed-Income Properties EMC 0.5 0.5 17 17 re 01/23NSP Rent and Occupancy Report (for NSP Projects Only)(Excel), 01/23HTF Rent and Occupancy Report(PDF) Income Certification (TIC, IC HEC, etc.) They should contain a completed application with appropriate signatures and dates, income and asset verifications as appropriate, and a thoroughly completed Tenant Income Certification (TIC) that has been signed by all adult members of the household as well as the manager. Failure to submit by the deadline is noncompliance that shall be . Property Managers: Asset Management and Compliance|Information for Investors: Official Statements, hbbd```b``)90L.DV!ARx Lz`|q&8X3 Sn>8}]"gqHV_0LJH q6 n 7&` q0? ^; H (5.18) Mortgage or Deed of Trust HUD & Tax Credit (LIHTC) Compliance is Critical For HUD and Tax Credit properties, noncompliance puts you in danger of losing current and future funding. (12.5) Definitions, Tax C | endstream endobj 152 0 obj <>/Subtype/Form/Type/XObject>>stream endstream endobj 95 0 obj <>/Metadata 3 0 R/Pages 92 0 R/StructTreeRoot 9 0 R/Type/Catalog/ViewerPreferences 189 0 R>> endobj 96 0 obj <>/MediaBox[0 0 612 792]/Parent 92 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 97 0 obj <>/Subtype/Form/Type/XObject>>stream 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq To date more than 3 million apartment units have been created through LIHTC with another 100,000 new units added each year. EMC Qualified Contract Notification Letter (PDF) 0.5 0.5 17 17 re /Tx BMC 0 0 18 18 re /Tx BMC 0 0 18 18 re 0.5 0.5 17 17 re WSHFC | Asset Management and Compliance Forms and Reports Multifamily Capital Fund Initiative Application Open. This website provides links to websites owned by other parties. 94 0 obj <> endobj (9.2) Maintaining Credit Set-Asides endstream endobj 110 0 obj <>/Subtype/Form/Type/XObject>>stream In addition to the above, theDevelopment Owner must agree to the following requirements: DevelopmentOwner Certifications and Commitment. 8 | endstream endobj 159 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream %PDF-1.7 % Credit Frequently Asked Questions (PDF), LIHTC Program Policies (See Current Year (2.16) Utilities Paid by Owner s @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > A. WSHFC $ 8p a$ $ 8p a$gd$ $ 8p a$gde $ R8p p^p`a$ $ 8p a$ J K ^ _ ` a ` a b c 2 3 4 G H I J O V " h$ 5CJ hcG j hcG Uh.p 5>*OJ QJ hik CJ OJ QJ h.p CJ OJ QJ h.p >*CJ OJ QJ h.p h.p OJ QJ h$ CJ OJ QJ h$ >*CJ OJ QJ J K ^ ` 3 4 G $a$ 8p gd$ $ 8p a$gd$ $ 8p p^p`a$ $ 8p a$ $ 8p a$ = > ? Powerpoint (PDF) NIFA performs desk audits, inspects housing, and reviews tenant files. 01/2020 These checklists are not required to be completed by owners and managers. 1 g MSHDA model lease forms are located on the AM Policies and Formspage. H (5.20) Assets Disposed of for Less than Fair Market Value Low-Income Housing Tax Credit Program Compliance Program compliance forms and information on this page is updated frequently. (7.2) Commencement of Correction Period f s Below are MSHDA approved recommended leases and addendums. (1.3) Compliance Basics For more information or questions, property managers and owners should contact Management Agent Forms Calculating Assets 101- Part 1 & Part 2 Training 2016: 39.35M population x $2.35 multiplier = $92.47M credits. Development Owners who believe the development they own is eligible for the option year should contact NIFA. (PDF) Rev 03/2018 0.5 0.5 17 17 re Income Inclusions and Exclusions (PDF), Utility Allowance Procedures for LIHTC Properties (PDF), A. WSHFC Move-In Master File Checklist- LIHTC PPMG 17a PPMG. \` ,u contains the official notification of any non-compliance and lists each type of non-compliance. (2.11) Available Unit Rule PowerPoint Slides (PDF) 01/18Utility Allowance Documentation(Excel), 11/15Common Area Unit Designation(PDF) (5.3) Year-to-Date Information The compliance period is 15 years beginning with the first year of the tax credit period (placed in service year or subsequent year if deferral was elected). /Tx BMC 187 0 obj <>/Filter/FlateDecode/ID[<6C0801052EB2644EA5560E0BDDF7FB48><9ECC332C94208F4CA5BA534F797A6FC6>]/Index[94 160]/Info 93 0 R/Length 149/Prev 153443/Root 95 0 R/Size 254/Type/XRef/W[1 3 1]>>stream (2.16) Appendix O endstream endobj 101 0 obj <>/Subtype/Form/Type/XObject>>stream 2018 Home Policy Operations Manual. LIHTC Management Capacity Certification Form (2.20) Tax Credit/Bond Financed Properties, Washington (12.4) Assumptions and Reservations f 0.75293 g Tax Credit Compliance Procedures Manual - WSHFC Verification Checklist can be used for this documentation. Census Population Estimates 2015-2019. 0.5 0.5 17 17 re endstream endobj 117 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream L f /Tx BMC LIHTC Compliance Monitoring and Site Inspection Guidance During the COVID19 Pandemic. LIHTC - HPD Tax Credits and Incentives Low Income Housing Tax Credits HPD allocates a portion of the State of New York's federal Low Income Housing Tax Credit allotment - both 9% competitive credits and 4% "as-of-right" credits. O | f 0.5 0.5 17 17 re s (10.2) Qualified Contract Packet Materials \` ,u endstream endobj 124 0 obj <>/Subtype/Form/Type/XObject>>stream @ $a$ $a$ " * ; = > ? Learn through self-paced online trainings, recorded webinars, and more. H Once complete and proper notice has been received, NIFA has one year to find a buyer for the project at a pre-determined price, not to exceed the Qualified Contract Price (QCP). endstream endobj 121 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream s f \` ,u endstream endobj 120 0 obj <>/Subtype/Form/Type/XObject>>stream The Internal Revenue Service (IRS) Low Income Housing Tax Credit is available under Section 42 of the Internal Revenue Code. Alone and in combination with tax exempt private activity bonds, the LIHTC has been the most . Forms of Verification (PDF) @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > (9.2) Types of Transfers or Assignments Requiring Commission Consent /Tx BMC Low-Income Housing Tax Credit Program Compliance - Oregon 08/22Extension Request(PDF) View important LIHTC Compliance forms and documents Housing Tax Credit Program (LIHTC) - Georgia See Developments Currently Eligible for a Qualified Contract Request. 1 g Rev 10/2018 Housing Trust Fund (HTF) Income Limits 2022 Housing Trust Fund (HTF) Income Limits 2022 Download Compliance: Income and Rent Limits Housing Trust Fund (HTF) Rent Limits 2022 Housing Trust Fund (HTF) Rent Limits 2022 Download Compliance: Income and Rent Limits HOME Income Limits 2022 HOME Income Limits 2022 Download A current and complete rent roll for the entire Development. (11.5) Noncompliance LIHTC - HPD - New York City 0.75293 g When e-mailing, please provide a descriptive subject line to assist with directing inquiries to the proper staff members. (2.4) Suitable For Occupancy (7.1) Noncompliance with State Requirements (11.2) Qualifying for the Waiver 0.5 0.5 17 17 re We offer health, vision, dental, and pet insurance. (11.5) Fulltime Student Households The ADA tax credit is available to businesses that generated $1,000,000 or less during the year prior to filing or businesses that employ 30 or fewer full-time employees. theirPortfolio Analyst. (3.3) Newly Placed-in-Service Acquisition/Rehab Properties They have conducted their own investigation and due diligence in determining calculations of the Qualified Contract Price. 36,000. Notice of Non-Assignment - Habitat Applicant. HM Other. 08/22Extension Request(Word), Requirements For Substituting A REAC Or RHS Inspection For A MSHDA Inspection: (5.14) Student Income New Jersey Housing and Mortgage Finance Agency | Compliance (4.4) Restricting Up-Front Charges To date more than 3 million apartment units have been created through LIHTC with another 100,000 new units added each year. Rev 02/2009, Qualifying a Household (PDF) endstream endobj 156 0 obj <>/Subtype/Form/Type/XObject>>stream The borrower MUST review the circumstances of the tenant quarterly. 10/17Compliance Officer Customer Service Survey (Word). items 2,3,4, and 6 only 1 g s For all other Michigan State Housing Development Authority (MSHDA) and Low Income Housing Tax Credit (LIHTC) properties there is no specific required lease. Loan sizing ratios under 220, 223 and 231 are provided, and these apply to Tax Credit projects underwritten for each program unless adjusted for the New Pilot in separate guidance. (5.6) Written Verification The Carlyle Group hiring AVP, Tax Compliance & Operations in Handbooks | Arizona Department of Housing endstream endobj 114 0 obj <>/Subtype/Form/Type/XObject>>stream (5.19 Instructions for Valuing Assets The qualified purchaser may be a non-profit or for-profit entity that agrees to maintain the affordable housing units and fulfill all requirements of the LURA for the remainder of the extended use period. E-NEWS Email and you will be notified when there are changes to this manual. HUD Handbook 4350.3: Occupancy Requirements of Subsidized Multifamily Housing Programs (November 2013), Civil Rights and Nondiscrimination Requirements (HUD 4350.3, Chapter 2), Eligibility for Assistance and Occupancy (HUD 4350.3, Chapter 3), Income and Asset Determination (HUD 4350.3, Chapter 5), Income and Assets - Included and Excluded (HUD 4350.3, Chapter 5), Exhibit 5-1: Income Inclusions and Exclusions, Acceptable Forms of Verification (HUD 4350.3, Appendix 3), Security Deposits (HUD 4350.3, Chapter 6), Termination of Tenancy (HUD 4350.3, Chapter 8), Rectifying Improper or Inaccurate Information (HUD 4350.3, Chapter 8), Discriminatory Conduct Under the Fair Housing Act (24 CFR, Part 100), Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (October 2009), Recommended Practices in Compliance Monitoring, Capital Needs Assessments, Operating Cost Databases, and Accountant Opinion Letters, Gross Rent Floor (Revenue Procedure 94-57), Election for Number of Bedrooms for Gross Rent Limitation (Revenue Procedure 94-9), SSI Payments Excluded From Rent (PLR 9526009), HUD Notice Calculating Section 8 Rents (PIH 2003-32), HUD Notice Calculating Section 8 Rents (PIH 2003-22), Safe Harbor to Comply with Eviction and Rent Increase Restrictions in LIHTC Extended Use Commitments (Revenue Procedure 2005-37), Decrease in Area Median Gross Income (Revenue Ruling 94-57), Combined Income of Occupants Counted (Revenue Ruling 90-89), Income Determination Follows Section 8 of U.S. Housing Act of 1937 (IRS Notice 88-80), Assets Documentation (Revenue Procedure 94-65), Calculating Income Limits (Revenue Ruling 89-24), Safe Harbor for over income tenants during first year of the credit period (Revenue Procedure 2003-82), Novogradac & Company LLP's Rent & Income Limit Calculator, Elderly Population Restriction and Meals (PLR 8945036), Assistance Living Facilities Defined (PLR 9740007), Home Health Care Services Option (PLR 8945036), Home Health Care Services Option (PLR 8944042), Community Service Facility (Revenue Ruling 2003-77), Utility Allowance Requirements (IRS Notice 89-6), Utilities Paid by Tenant of Submetered Rent-Restricted Units (IRS Notice 2009-44), Compliance Monitoring Requirements (IRS Final Regulation TD 8430), Assignment of Building Identification Number (IRS Notice 88-91), Extended Use Agreement for Allocations Prior to 1990 (Revenue Ruling 92-79), Long Term Commitment to Low Income Housing (Revenue Ruling 95-49), Recapture Bond Requirements (Revenue Ruling 90-60), Targeted Population Restriction (PLR 8944042), Manager Unit and Application Fees in Rent (PLR 9330013), Answers to 12 Questions (Revenue Ruling 91-38), Acq/Rehab of a Residential Rental Property (PLR 200044020), Memorandum of Understanding Between IRS, HUD, and DOJ, Answering 12 Questions about LIHTC (Revenue Ruling 2004-82), SBSE Memo For Examiners Assigned Low-Income Housing Credit Cases Regarding Noncompliance Resulting from Conflicting Program Requirements, NCSHA Recommended Practices in Compliance Monitoring, Capital Needs Assessments, Operating Cost Databases, and Accountant Opinion Letters, NCSHA Recommended Practices in Housing Credit Allocation and Underwriting, Relief for Projects in Disaster Areas (Revenue Procedure 2007-54), Earthquake Relief for Compliance Monitoring (IRS Notice 94-94), Issues Arising when Qualified Low-Income Buildings are Damaged By Casualty (CCA 200913012). 0.5 0.5 17 17 re @ hcG h.p h$ 5CJ h$ h.p 5CJ , &P / =!"#$% ^ 6 6 6 6 6 6 6 6 6 v v v v v v v v v 6 6 6 6 6 6 > 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 h H 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 2 0 @ P ` p 2 ( 0 @ P ` p 0 @ P ` p 0 @ P ` p 0 @ P ` p 0 @ P ` p 0 @ P ` p 8 X V ~ _HmH nH sH tH. Exhibit F Bond Process Checklist. To qualify, the taxpayers must invest in a qualified low-income housing project located in Massachusetts. 0.75293 g Projects Eligible for a Qualified Contract Request. Utility \` ,u endstream endobj 163 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream H The notification letter also instructs the owner to contact the state agency to resolve the issue. Tax Credit Compliance Procedures Manual was designed to give property owners and endstream endobj 103 0 obj <>/Subtype/Form/Type/XObject>>stream This document describes (1) the federal and state resources available for financing rental housing through the plan, (2) the legislative requirements for distributing these resources, (3) the State's preference for the location and type of such housing, (4) the process used for evaluating applications and awarding these resources, and (5) program 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq 0 0 18 18 re 02/11Ownership Entity Information Form(Excel), Optional - for property use only: endstream endobj 167 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Contact Us hb``f``d (11.2) Annual Reports - If Tax Credit Property, refer to IRS Section 42 - If Section 8(HUD) & Tax Credit, the most restrictive rule applies Form SS-4 Application for Employer Identification Number (PDF), Financial Solvency and LIHTC History (PDF), LIHTC Ownership Capacity Certification Form, LIHTC Management Capacity Certification Form, Qualified Contract Notification Letter (PDF), Calculation of Qualified Contract Price Worksheet (Blank) (Word), Calculation of Qualified Contract Price Worksheet (Sample) (Word), Post-Year Grantees and Public Housing Agencies (PHAs) should work with their legal counsels to ensure it meets all local and state laws. 0 0 18 18 re The current yearly cap is $10,000,000. Exhibit "B" to Regulatory Agreement (PDF), Life Cycle of a (2.3) Fair Housing 12/12MSHDA Checklist (Spanish)(PDF) (Mandatory Form), 10/15Student Verification(PDF) Low Income Housing Tax Credit (LIHTC) | Mass.gov If you are looking for a particular form, you should check for the most recent version on theInternal Revenue Service (IRS)website, as forms are periodically updated. See Part 618 (Tenant Income Certification form). Join our mailing list to receive the latest industry news and training updates. 10/15Annual HOME Certification of Student Status(Word) (Mandatory Form), 09/04Authorization to Release Information for Section 8 Participants, 12/15Certification of Zero Income(PDF) (Mandatory MSHDA Best Practice Form) Audits for compliance with due diligence for certain tax benefits, such as the earned income tax credit (EITC), child tax credit (CTC), including additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC) and/or the head of household (HOH) filing status, as defined by IRS Section IRC 6695(g) are another tier of our Preparer Compliance Program. (5.16) Stocks, Bonds, Treasury Bills, Certificates of Deposits, Money Market N | Forms of Verification (PDF), Chapter 5, Exhibit 1: 0 0 18 18 re (2.19) Demographic Data Collection H 1 g A | Multifamily Capital Fund Initiative FAQs and 2023 Qualified Allocation Plan and Multifamily Rental Financing Program Guide Revision -- Update and Schedule for Listening Sessions. Income/asset verifications and other forms. to Tax Credit projects underwritten for that program unless adjusted for the New Pilot in separate guidance. Utility Allowance Procedures for LIHTC Properties - Summary of Our products and services work seamlessly within your company's business processes to meet all of your asset management and compliance needs. - RD may wage match periodically (If available in . "Jcl~Q'16I"Fe\rIi "&.#"N6s 8.:J`D(lJ" yHH Request in-depth assistance with implementing a HUD-funded program. Tax Credit (3.3) Persons with Disabilities s Asset Management | Homes and Community Renewal LIHTC/Tax Exempt Bonds without Section 8 rental assistance and which have reached the end of their initial tax-credit compliance period. 0.5 0.5 17 17 re 0.5 0.5 17 17 re Housing Tax Credit Program Manuals and Rules Current Ownership Entity Certification (PDF) endstream endobj 165 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Child Support Income (Part 380) HUD 50058 & HUD 50059 forms (Chapter 11) HUD 9887 and HUD 9887A forms (Part 634) Lease Agreement (Part 630). 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq Subscribe to Presentation (24MB), Explanation of WSHFC's Special-Needs Housing Commitments06/2010, Income Low Income Housing Tax Credits (LIHTC) Architects and Contractors Go to Architects and Contractors Standards of Design for Preconstruction manual and forms Missing Middle Housing Program Go to Missing Middle Housing Program (9.8) Specific Documentation Required for Sale of Property (Assumption by Original Tax Credit Annual Report Common Errors/Best Practices Rev. (5.21) Types of Excluded and Included Income 07/03RHS 1944-8Sample Form. (5.8) On-Site Staff and Management Personnel LIHTC Newsletter # 45 (PDF) Provides clarification about utility allowance and gross rent violations for the Housing Tax Credit program. (7.6) Resident Fraud, Tax-Exempt Bond-Financed Properties with Tax Credits (PDF) Rev 02/2009 CTCAC Compliance Monitoring - California State Treasurer Town of Stoddard, 1450 Route 123 North, Stoddard, NH 03464-4153 Ph: 603-446-3326 Fax: 603-446-2278 Government Websites by CivicPlus E-09 Case Study Example. Rev 12/29/2022, Regulations & Other Authority (PDF)| f Review of project owner tenant files for documents required to support information provided in Annual Owner Certifications. In compliance with the Federal Tax code, the HMFA conducts annual file and physical inspections for 20% of the 66,000 units it monitors for 1/3 of the projects in its portfolio. EMC Low Income Housing Tax Credit Program - Maryland.gov Enterprise Agency The NEP program provides MSHDA funding statewide for activities directly tied to stabilization and enhancement of Michigan neighborhoods by nonprofit 501(c)3 agencies. 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq 0 0 18 18 re IRS Form 8611- Recapture of Low Income Housing Credit Request for Proposals - 2023 Tax Credit General Set-Aside f Use to document information obtained verbally or to explain any unusual circumstance in the file. f IRS Arkansas Standards in Housing. LIHTC Tax Credit Projects - 1987 to Present. H The Compliance Period (IRC 42(i)(1)) is the duration of the credit period plus 5 years. MSHDA HUD Section 3 policy and these guidelines have been prepared to provide information and guidance to Section 3 recipients on how the Michigan State Housing Development Authority (MSHDA) will administer the Section 3 regulations. The LIHTC was created in 1986 to encourage a private/public investment to preserve and construct new affordable rental housing. Rather, NIFA is simply sharing information about the Development for the convenience of the respectiveDevelopment Owners who are attempting to sell their developments at a Qualified Contract Price. 12/19CO Detector Owner Verification Form (7.3) Delays in Making a Unit Suitable for Occupancy \` ,u (3.9) Restricting Up-Front Charges, Rents & Tenancy G endstream endobj 140 0 obj <>/Subtype/Form/Type/XObject>>stream (8.1) Income Restrictions, Property Transfers Seattle, Washington 98104, Calculating Assets 101- Part 1 & Part 2 Training (Link to IRS: see Search Forms and Publications), Life Cycle of a endstream endobj 127 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream