LIHTC

The Low-Income Housing Tax Credit

The Low-Income Housing Tax Credit (LIHTC) is the most important resource for creating affordable housing in the United States today. To access LIHTC data, visit https://www.huduser.gov/portal/datasets/lihtc.html
 


LIHTC Resources

State Tax Credit Resources

8823 Guidebook (pdf)

F-Form 8823

LIHTC vs Section 8 Student Rules

 

2020 LIHTC Announcements 

NAHMA LIHTC Update: IRS Issues LIHTC Per-Capita Multiplier and PAB Multiplier for 2021

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for November 2020

NAHMA LIHTC Update: IRS Publishes Revenue Procedure 2020-42, Announcing $3.1 Million in Unused Housing Credit Carryovers Allocated to Qualified States

NAHMA LIHTC Update: 2021 Difficult Development Areas and Qualified Census Tracts Released

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for October 2020

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for September 2020

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for August 2020

NAHMA LIHTC Update: IRS Issues COVID-19 LIHTC Relief Notice 2020-53

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for July 2020

NAHMA LIHTC Update: Low-Income Housing Tax Credit Rates for June 2020

NAHMA LIHTC Update: IRS Provides Short-Term Extensions to Certain Housing Credit Deadlines; Guidance to Allow Partnerships to Amend 2018 and 2019 Tax Returns and Benefit from Bonus Depreciation; and May Applicable Rates

NAHMA LIHTC Update: IRS publishes guidance on LIHTC Average Income Test