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The West Virginia Homeowners Rescue Program is OPEN and accepting applications. Visit www.wvhomeresuce.com for more information and to submit your application today! 


ATTENTION CURRENT CUSTOMERS: Our online payment processor is down and we do not know when it will be restored. To make or schedule your payment, please call 800-933-1272 Monday-Friday 8:30a.m.-4:30p.m. We apologize for any inconvenience and appreciate your patience. 

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Low-Income Housing Tax Credit (LIHTC) Compliance

The federal Low-Income Housing Tax Credit (LIHTC) Program is sponsored by the U.S. Treasury Department and administered in West Virginia through WVHDF. The program is authorized under Section 42 of the Internal Revenue Code of 1986 to encourage development of affordable rental housing by providing property owners with federal income tax credit.

WVHDF’s Asset Management department monitors properties that have received LIHTC by periodically reviewing that qualified units provide safe, decent and affordable housing and that eligible renters occupy these units.

Following are Low-Income Housing Tax Credit compliance forms and documents currently in use:

If you have any questions about which form to use, please contact Michael Lindsco at 304-391-8628 or .

Rent & Income Limits

West Virginia Income Limits Report (117.0 KB)
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LIHTC IncomeAssetWorksheet (36.5 KB)
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LIHTCP General Information

Internal Revenue Code Section 42 (Updated to Reflect the Provisions of the Housing and Economic Recovery Act of 2008 and the American Recovery and Reinvestment Act of 2009) (113.2 KB)
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General Instructions For Uploading Files To Microsoft Teams (415.0 KB)
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2023 Schedule of Set Aside Categories and Amounts (204.7 KB)
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2023 and 2024 LIHTCP Tax Credit Manual (2.3 MB)
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2023 and 2024 LIHTCP Program Calendar (242.6 KB)
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2023 and 2024 LIHTCP Allocation Plan (1.8 MB)
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Asset Verification Forms

Under 5000 Asset Certification (70.4 KB)
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Trust Account Verification (66.8 KB)
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Real Estate Verification (66.7 KB)
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Real Estate Asset Worksheet (171.5 KB)
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Pension Verification (148.2 KB)
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Life Insurance Verification (68.2 KB)
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Investment Account Verification (86.3 KB)
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Income Verification Forms

WVHDF – Annual Self Certification of Tenant Income (781.1 KB)
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WV LIHTC Tenant Income Certification Form (48.0 KB)
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Veterans Income Verification (142.4 KB)
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Unemployment Income Verification (154.9 KB)
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Unemployed Status Affidavit (54.1 KB)
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Tip Affidavit (50.9 KB)
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Self Employment Affidavit (70.0 KB)
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Section 8 Income Verification (163.2 KB)
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Seasonal Worker Affidavit (66.1 KB)
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LIHTC IncomeAssetWorksheet (36.5 KB)
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Gift Income Verification (62.8 KB)
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Financial Aid Affidavit (70.7 KB)
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Employment Verification Form (78.7 KB)
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Court Verification of Child Support or Alimony (155.1 KB)
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Child Support or Alimony Income Verification (55.9 KB)
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Chapter5 determining income and calculating rent (243.0 KB)
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Certification of Zero Income (60.1 KB)
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Bank Account Verification (147.0 KB)
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Management Forms

Year To Date Clarification (67.7 KB)
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Unable to Obtain Third Party Verification (62.4 KB)
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Student Status Household Affidavit (75.9 KB)
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Sample Application (205.3 KB)
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Marital Status Affidavit (55.7 KB)
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Live in Aide Verification (203.7 KB)
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Live in Aide Affidavit (52.5 KB)
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LIHTC Annual Income Recertification Waiver Certification (811.0 KB)
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Lease Addendum Utility Allowance (128.9 KB)
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Lease Addendum Tax Credit Eligibility and Maximum Rent (15.4 KB)
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Lease Addendum Smoke Detector (127.0 KB)
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Lease Addendum Lease Renewal (63.4 KB)
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Lease Addendum Income Limits (126.4 KB)
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Lease Addendum Fraud (74.6 KB)
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Lease Addendum 140 Rule (77.7 KB)
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Household Eligibility Questionnaire (308.1 KB)
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Custody And Child Support Affidavit (82.2 KB)
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Clarification Form (48.6 KB)
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WVHDF Compliance Forms & Instructions

WVHDF Section 42 Tax Credit Compliance Manual (280.8 KB)
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WV POST Year 15 Self Certification (22.9 KB)
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WV POST Year 15 Monitoring Changes 2016 (46.7 KB)
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WV Annual Owner Cert – Fillable (126.3 KB)
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Certification Waiver Procedures (144.7 KB)
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8823 Guide (987.3 KB)
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