HTC Compliance Forms & Resources
Household Eligibility Forms
Forms you may need to determine and verify household eligibility.
Household Eligibility Summary
Affidavit of Marital Status
Affidavit of Student Financial Assistance
Certification of Tip Income
Certification of Zero Income
Child Support Affidavit
Clarification Memo
Demographic Profile Form
Documentation of Unit Transfer
Employment Verification
HTC Eligibility Application
HTC Lease Addendum
Intermediate Care Facility Election of Optional Services
Live-In Aide Housing Agreement
Live-In Aide/Disability Verification
Non-Custodial Child Affidavit
Non-Employment Affidavit
ORA Lease Addendum
Self-Certification of Unborn Child/Adoption/Custody
Self-Employment Affidavit
Student and Rent Declaration
Student Self-Certification
Student Status Verification
Telephone Verification
Tenant Income Certification
Tenant Release & Consent
Under $50K Asset Certification
Verification of Public Assistance
Verification of Regular Contributions
Annual Owner Certification Forms
An AOC Report is required of owners of ALL active HTC developments, excluding developments that have not received IRS form 8609 HTC Allocation and Certification from MHC AND have not met their targeted applicable fraction as of 12/31 of the reporting period. A development that met its targeted applicable fraction during the reporting period; yet, did NOT have an IRS form(s) 8609 issued by MHC must submit a complete AOC Report.
NEW: HTC AOC Report
Supplemental Certification of HTC Compliance
Occupancy (Rent Roll) Report
Occupancy (Rent Roll) Report Instructions
Report Updates Quick Reference Guide
Report Guidelines
Physical Condition Form
Property Primary Point of Contact Form
Quarterly Status Report Forms
A QOR is required of all active HTC developments that have NOT reached its targeted applicable fraction by the end of the reporting period.
Quarterly Compliance Status Report
Occupancy (Rent Roll) Report
Quarterly Occupancy Report Checklist
Development Status Forms
Authorization to Release
Building/Disposition (Sale) Request Checklist
Building Unit Setup
Common Area/Staff Unit Status Affidavit
Community Service Sign-In Sheet
Property Primary Point of Contact Form
Compliance Verification Request Form
Deeper Targeting Set-Aside Log
Development Team Composition Form
Multiple Building Election Certification Form
Notice of GP/Management Change
Notice of Physical Damage
Notice of Property Transfer
Owner's Certification of Utility Estimate
Property Management Change Checklist
Staff Unit Request/Change Form
Income Rent Limit Usage Worksheet
Non-Metropolitan Counties in Mississippi
IRS Guidance
8823 Guide
Regulation 1.42-5: Tax Credit Compliance Monitoring
Regulation 1.42-15: Available Unit Rule
Revenue Ruling 90-89: Minimum Set-Asside Requirements
Revenue Ruling 95-57: Changes in Area Median Gross Income
Revenue Ruling 98-47: Tax Exempt Bond Ruling on Assisted Living
Revenue Procedure 94-57: Gross Rent Floor
Revenue Procedure 94-65: Documentation of Income from Assets
Qualified Contract
A request for a qualified contract allows eligible owners of Low Income Housing Tax Credit (LIHTC) developments to exit the tax credit program after the end of the compliance period. There are certain terms and conditions owners must follow when requesting to exit the tax credit program. The following links will help guide you in this process.
Qualified Contract Worksheets
Qualified Contract Preliminary Application
Sample Qualified Contract Letter
Compliance Monitoring Plan
Designed to provide a basic description and explanation of the rules and regulations of the Housing Credit program as it relates to developments receiving an allocation of credits in the state of Mississippi pursuant to Section 42 of the Internal Revenue Code.
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Need Assistance?
For more information or questions regarding the AOD/COL program, contact your assigned compliance officer or email compliance.htc@mshc.com