IRS & HUD Guidance

  • IRS Regulations

If you have any questions concerning the following regulations for the funding programs at your property, contact your regional representative.


HUD Resources and Guidance


IRS Regulations and Guidance

The Internal Revenue Service and Internal Revenue Code regulate the Housing Tax Credit program and have a major impact on the programs offered by OHFA. As a property manager or owner of a project funded through housing tax credits, it's your responsibility to be familiar with the following IRC code and IRS notices, procedures, and rulings. OHFA strongly encourages you to seek experienced legal and accounting advice in order to comply with all program requirements.


Applicable Guides, Code and Regulations (current year)


Applicable Guides, Code and Regulations (previous years)


Notices


Procedures


Rules