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 Lisa Stefanov – Asset Management Specialist at 304-391-8600

Rent & Income Limits

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

Internal Revenue Code Section 42 (Updated To Reflect The New 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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Asset Verification Forms

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

Bank Account Verification (147.0 KB)
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Certification Of Zero Income (60.1 KB)
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Chapter5 Determining Income And Calculating Rent (243.0 KB)
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Child Support Or Alimony Income Verification (55.9 KB)
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Court Verification Of Child Support Or Alimony (155.1 KB)
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Employment Verification Form (78.7 KB)
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Financial Aid Affidavit (70.7 KB)
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Gift Income Verification (62.8 KB)
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LIHTC IncomeAssetWorksheet (36.5 KB)
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Seasonal Worker Affidavit (66.1 KB)
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Section 8 Income Verification (163.2 KB)
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Self Employment Affidavit (70.0 KB)
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Social Security Income Verification (155.4 KB)
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Tip Affidavit (50.9 KB)
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Unemployed Status Affidavit (54.1 KB)
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Unemployment Income Verification (154.9 KB)
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Veterans Income Verification (142.4 KB)
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WV LIHTC Tenant Income Certification Form (48.0 KB)
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WVHDF – Annual Self Certification Of Tenant Income (781.1 KB)
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Management Forms

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

8823 Guide (987.3 KB)
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Certification Waiver Procedures (144.7 KB)
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WV POST Year 15 Monitoring Changes 2016 (46.7 KB)
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WV POST Year 15 Self Certification (22.9 KB)
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WVHDF Section 42 Tax Credit Compliance Manual (280.8 KB)
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WVOwner Cert2010 (48.2 KB)
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