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Subject/Topic Part # Part Title 372
Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title $480 Income Inclusion 100% Applicable Fraction, tenant certification requirements 372 Income and Assets of Students 352 120 Day Rule for Verifications 342 125% AMGI 140% Rule 1148 806 Overview of Annual Recertifications Notifications and Expiration of Verifications / 120 Days Tenants Occupying Units at 125% AMI and 150% AMI 150% AMGI 1602 Program 1602 Program - Compliance Monitoring 1602 Program, Recapture and Noncompliance 17 year olds who turn 18 years old during the certification year 1148 1164 1166 1168 1944-8, RD Form (now the RD 3560-8) 2/3 Rule 20/50 Election 380 Form 1118 150 122 1130 2nd Allocation of Tax Credits 3560-8, RD form 3-year Correction Period for Noncompliance 3-year Limitation on Rent Increases for Newly Placed in Service Projects 3-year Tenant Protection Period 3YP 40/60 Election 4350.3, HUD Handbook 5% Cap on Rent Increases for Residents 50058, HUD Form 50059, HUD Form 60 Day Notification, recertifications 80% AMI Income Limits Form 8609, IRS Form 8823 Guide 8823, IRS Form (Report of Noncompliance) 90-day rule, recertification notification 9887, HUD form Form Form Form Form 1118 1002 430 904 904 122 302 430 1100 1100 356 1154 112 1034 1000 356 634 Next Available Unit (140%) Rule Tenants Occupying Units at 125% AMI and 150% AMI Description of 1602 Program 1602 Program - Compliance Monitoring 1602 Program - Funding Documents Income and Assets of Children Qualifying Tenants in Projects with Rural Development Financing The Two-Thirds (2/3) Rule Minimum Set-aside Projects Receiving New, 2nd Allocations of Tax Credits Qualifying Tenants in Projects with Rural Development Financing The Three-Year Post-8823 Correction Period 5% Cap on Rent Increases for Residents The Three-Year Tenant Protection Period The Three-Year Tenant Protection Period Minimum Set-aside HUD Handbook 4350.3 5% Cap on Rent Increases for Residents Qualifying Housing Choice Voucher Participants Qualifying Housing Choice Voucher Participants Recertification Effective Dates 80% AMI Income Limits IRS 8609 (Low-Income Housing Credit Allocation Certification) The IRS 8823 Guide Overview of Noncompliance Process Recertification Effective Dates Consent to Release Information / HUD 9887 A Absent Members of the Household 546 Accessibility Statutes Acq/Rehab Projects Acquisition of Buildings, dates Actual Consumption Method Actual Past Income Actual Usage Data Adding Household members, during the initial 6month lease term 566 348 348 454 308 454 4/29/2013 502 Transient Persons Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Acq/Rehab Projects – Certifying Existing Tenants Acq/Rehab Projects – Certifying Existing Tenants Actual Consumption Method (Method #5) Projected Income vs. Actual Past Income Actual Consumption Method (Method #5) Changes in Household Composition Page 1 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Additional Household Member, Next Available Unit Rule Additional Household Members Additional Information about Section 8 Project-Based Projects and Housing Choice Voucher recipients Additional requirements for MSHDA Direct Loan Projects Additional Years Form Part # Part Title 806 504 1112 1140 220 Additonal Fees and Charges in LIHTC Projects Adjusted Income Adjusting Tenant Rents When Utility Allowances Change Administrative Fee, utility allowances 432 306 Adoptions, pending 558 AFDC Affidavit Affirmative Fair Housing Marketing Plan Affirmative Fair Housing Marketing Plan 522 340 220 568 AFHM Plan 566 Age 23 and over 530 Age Discrimination Act of 1975 Age, Documenting Age, Verification of Agency Covenants Agency Estimate Aides, Live In (Care Attendant) 566 536 636 818 454 554 Alien Registration Numbers Allocation Basics Allocation Year 638 110 132 Allocation, New (2nd) of Tax Credits Alphabetical List of Forms and Documents Amendments to Compliance Procedures Amenities, Comparable 1130 610 604 152 American Recovery and Reinvestment Act (ARRA) 114 Americans with Disabilties Act 566 AMGI Levels Amount of Credit Available for Michigan 832 106 Annual Adjustment Review Annual Budget 1140 Annual Certifications, LIHTC projects Annual Certifications, Pass-Through Projects 704 1142 4/29/2013 464 474 1140 Next Available Unit (140%) Rule The "Totem Pole" Rule Additional Information about Housing Choice Voucher and Section 8 Participants Additional Requirements for MSHDA Direct Loan Projects Michigan Qualified Allocation Plan Other Leases Fees and Charges to Residents of LIHTC Units Gross Income versus Net or Adjusted Income Adjusting Tenant Rents When Utility Allowances Change Additional Notes about Utility Allowances Pregnant Women, Unborn Children, and Children in the Process of Being Adopted Student Exception D (Single Parent Receiving Welfare Benefits) Self-Affiidavit / Sworn Statement Michigan Qualified Allocation Plan Affirmative Fair Housing Marketing Plan Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Part I of the HUD Student Rule - Student Eligibility Guidelines Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Elderly Projects - Unique Aspects Birth Certificates NAUR - Transfers Actual Consumption Method (Method #5) Live-In Care Attendants Social Security Cards and Numbers / Alien Registration Numbers The LIHTC Allocation Process Year of the Credit (Allocation Year) Projects Receiving New, 2nd Allocations of Tax Credits Alphabetical List of Forms and Documents Amendments to Compliance Procedures Definition of a Low Income Unit Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Overview of Deeper Targeting and Agency Covenants Amount of Credit Available for Michigan Additional Requirements for MSHDA Direct Loan Projects Additional Requirements for MSHDA Direct Loan Projects Annual Owner Compliance Certifications and Forms for Projects Regular Pass-Through Program Page 2 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Annual Compliance Certification Forms for Projects Annual Income Update Annual Owner Certification Annual Project Summary Form Annual Recertifications Annual Self-Certification Annual Tax Credit Amount Annualizing Income Anticipated Income Anticipating Amount of Income AOC Applicable Credit Percentage Applicable Fraction Form Form Form Part # Part Title 704 364 706 700 352 364 128 316 392 308 704 130 124 Annual Owner Compliance Certifications and Forms for Projects Annual Self-Certification Annual LIHTC Owner's Certification of Continuing Program Compliance MSHDA's On-line Tenant Data Reporting System Overview of Annual Recertifications Annual Self-Certification The Annual Tax Credit Amount Income Projections and Computations Anticipated Income Projected Income vs. Actual Past Income Annual Owner Compliance Certifications and Forms for Projects Applicable Credit Percentage Applicable Fraction NAUR - The Applicable Fraction Must Be Maintained Applicable Fraction, maintaining Application Date, utility allowance update 814 474 Application Fee Application, LIHTC Allocation Application, Rental 432 110 614 Area Median Gross Income (AMGI) ARRA - 1602 832 1164 ARRA - TCAP 1156 Arrearage, child support Artist Housing Asset Certification Form Asset Management and Fees, TCAP Asset Management, 1602 Program Assets Assets, Divestiture/Disposal Assets, Under $5,000 Attachment A Form Audit by IRS Audit Correction Deadline and Documentation of Corrective Actions Taken Audit Report Audits, Tenant File Authorization to Release HUD 50058 Form Available Unit Rule (AUR) Averaging Avoiding Noncompliance 386 870 324 1162 1168 318 326 322 748 1000 Child Support Income 722 720 708 1102 806 314 1004 Owner's Response to the Audit Report Form Form Form Additional Notes about Utility Allowances Other Leases Fees and Charges to Residents of LIHTC Units The LIHTC Allocation Process Rental Application Overview of Deeper Targeting and Agency Covenants Description of 1602 Program Description of the Tax Credit Assistance Program (TCAP) General Public Use Rule Asset Certification Form TCAP - Funding Documents 1602 Program - Funding Documents Assets Disposal (Divestiture) of Assets Net Family Assets Less than or Equal to $5,000 Owner's Physical Inspection Response (PIR) Overview of Noncompliance Process File Audit Report Overview of Tenant File Audits Using HUD Forms to Determine LIHTC Eligiblity Next Available Unit (140%) Rule Ranges and Averaging Avoiding Noncompliance B Basis, Eligible Basis, Qualified Bed Bugs 4/29/2013 118 126 772 Eligible Basis Qualified Basis Bed Bugs Page 3 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Birth Certificates 636 Bounced Check (Non-sufficient Funds), fee for Building Codes, Local 432 572 Building/Project Disposition 1014 Business Ownership, income from Business, home-based 390 880 Birth Certificates Other Leases Fees and Charges to Residents of LIHTC Units Local Housing Laws and Building Codes Overview of Building Disposition and Ownership Changes Income from Self-Employment or Business Ownership Resident-operated Business in LIHTC Units C Cable Television Fees Calculating Total Household Income Calendar Year Capital Needs Assessments (CNAs) Care Attendants, Live-In 432 310 510 764 554 Carports, fees for CARS (Compliance Audit Response System) Casualty Loss Form Casualty Losses Certificate of Substantial Rehabilitation Certificates of Occupancy Certificates of Occupancy, placed in service Certification Dates Certification of Tenant Eligibility (CTE) Form Certification of Zero Income Form 432 722 766 766 134 206 134 344 618 376 700 700 510 Form Form Certification On Line (COL) Certification On-Line (COL) Certification Year 704 612 Certifications, Annual Certifications, forms Certifying Tenant Eligibility During the Extended Use Period Certifying Tenants Occupying Units at 125% AMI and 150% AMI Certifying Tenants with Zero Income Change of Ownership, Sale, Transfer, or Disposition of the Project After the Placed-in-Service Date Changes in Household Composition Changes in Rent Limits and Rent Amounts Changing a Household's AMGI Designation Check stubs Checklist Form 912 1150 376 1014 502 428 842 Form 338 616 Checklist, Inventory Child Support Children 1140 386 560 Children In the Process of Being Adopted 558 4/29/2013 Other Leases Fees and Charges to Residents of LIHTC Units Calculating Total Household Income Definition of a Full-time Student Capital Needs Assessments (CNAs) Live-In Care Attendants Other Leases Fees and Charges to Residents of LIHTC Units Owner's Response to the Audit Report Casualty Losses Casualty Losses Placing a LIHTC Project in Service Owner of LIHTC Project - Responsibilities Placing a LIHTC Project in Service Dates and Deadlines are Important Tenant Income Certification (TIC) form Certifying Tenants with Zero Income MSHDA's On-line Tenant Data Reporting System MSHDA's On-line Tenant Data Reporting System Definition of a Full-time Student Annual Owner Compliance Certifications and Forms for Projects Forms for Certifying Tenant Eligibility Certifying Tenant Eligibility After Year 15 of the Extended Use Period Certifying Tenants Occupying Units at 125% AMI and 150% AMI Certifying Tenants with Zero Income Overview of Building Disposition and Ownership Changes Changes in Household Composition Changes in Rent Limits and Rent Amounts Changing a Household's AMGI Designation Review of Documents Provided by the Tenant/Applicant Checklist Additional Requirements for MSHDA Direct Loan Projects Child Support Income Non-custodial Children / Guests as Occupants Pregnant Women, Unborn Children, and Children in the Process of Being Adopted Page 4 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Children, Foster Children, Income and Assets of Citizenship / Legal Residency Requirements Citizenship Documentation 382 380 544 642 Civil Rights Act 566 Claiming Tax Credits in the Initial Year Claiming the LIHTC in Years Two Through Ten 138 146 Cleaning Fees Closeout Closeout, Physical Inspection 432 724 754 Clubhouse Rental Fee COL (Certification On-Line) Commerical Space in LIHTC projects Common Area Common Area Residential Unit Common Area Unit Designation Statement Form 432 700 878 858 858 864 Form Common Space (non-residential) - LIHTC projects 862 Community Fee Community Service Facilities Community Space Community Space in Elderly Projects Comparable Amenities Comparable Unit Compare/Constrast RD and LIHTC Compliance Audit Response System (CARS) Compliance Manual Compliance Monitoring Fees Compliance Monitoring Process 432 872 872 220 152 808 1122 722 602 650 600 Compliance Overview Compliance Period, the Compliance Requirements for Tax-Exempt Bond Projects Are Very Similar to LIHTC Composition of Household Computation Methodology for Income Limits of 60% AMI or below Conferences, Pre-occupancy Consent to Release Information / HUD 9887 Consequences Consequences Consequences of Noncompliance During The Extended Use Period Consumption Data Certification Workbook Contact Information Update Form 158 160 Converting Units to different uses 4/29/2013 1138 500 Form Form Form 400 608 634 1010 1010 922 454 216 862 Foster Children and Foster Adults Income and Assets of Children Citizenship / Legal Residency Requirements Citizenship Documentation Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws First Year of the Credit Period - New Construction Projects Claiming the LIHTC in Years Two Through Ten Other Leases Fees and Charges to Residents of LIHTC Units Audit Closeout Owner/Management Agent Failure to Respond Other Leases Fees and Charges to Residents of LIHTC Units MSHDA's On-line Tenant Data Reporting System Commerical Space in LIHTC projects Common Area Residential Unit Common Area Residential Unit Designating a Unit as Common Area Common Space (non-residential) - LIHTC projects Other Leases Fees and Charges to Residents of LIHTC Units Community Service Facilities Community Service Facilities Michigan Qualified Allocation Plan Definition of a Low Income Unit Comparable Unit Compare/Contrast RD and LIHTC Owner's Response to the Audit Report The Michigan LIHTC Compliance Manual Compliance Monitoring Fees Overview of the Compliance Monitoring Process IRC Section 42 Compliance and Monitoring Requirement for LIHTC The Compliance Period Compliance Requirements for Tax-Exempt Bond Projects Are Very Similar to LIHTC Determining Household Composition Overview of Income Limits Pre-Occupancy Conferences Consent to Release Information / HUD 9887 Consequences Consequences Consequences of Noncompliance After Year 15 of The Extended Use Period Actual Consumption Method (Method #5) Contact Information Must Be Up-To-Date Common Space (non-residential) - LIHTC projects Page 5 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Co-obligors Cooperatives Correcting Noncompliance Correction Deadline, Audits Correction Period Correction Period, 3-year Post 8823 Co-signers and Guarantors 632 882 1036 722 1000 1002 632 Cost of facilities - included in Eligible Basis Cranston-Gonzalez National Affordable Housing Act Creation of the LIHTC Program Credit Information Credit Period Credit Rating 432 1146 102 614 136 614 Credit/Debit Card Fees Creeper Units Criminal backgrond checks Criminal History CTE Custody 432 806 614 614 618 560 Customary Fees Customer Service Survey Form 432 726 Co-signers and Guarantors Owner-occupied units and Cooperatives Methods of Correcting Noncompliance Owner's Response to the Audit Report Overview of Noncompliance Process The Three-Year Post-8823 Correction Period Co-signers and Guarantors Other Leases Fees and Charges to Residents of LIHTC Units HOME Program Creation of the LIHTC Program Rental Application Credit Period Rental Application Other Leases Fees and Charges to Residents of LIHTC Units Next Available Unit (140%) Rule Rental Application Rental Application Tenant Income Certification (TIC) form Non-custodial Children / Guests as Occupants Other Leases Fees and Charges to Residents of LIHTC Units MSHDA File Audit Follow-up Actions D Other Leases Fees and Charges to Residents of LIHTC Units Damages, fees for Data Collection Data Reporting 432 702 700 Date stamp, verification forms Dates and Deadlines are Important Dates for Housing Choice Vouchers Dates for Section 8 Project-based Units 300 344 1106 1116 General Overview of Tenant Certification Procedures Death of Tenant 800 Debit/Credit Card Fees Decoupling 432 1128 Units Must Be Suitable and Available For Occupancy Other Leases Fees and Charges to Residents of LIHTC Units Deeper Targeting Deeper Targeting, Points for 832 220 Deeper Targeting, Vacant Unit Rule Deficiencies, Reporting to the IRS Definition of a Full-time Student Definition of a Low Income Unit Definition of an Educational Institution Definition of Income, HOME Demographic Information, annual self-certification Demographics Demographics, information about tenants 830 756 510 152 512 1146 364 500 702 4/29/2013 HUD's Required Tax Credit Data Collection MSHDA's On-line Tenant Data Reporting System Dates and Deadlines are Important Dates for Housing Choice Vouchers Certifications Dates for Section 8 Project-based Units Section 236 Preservation Overview of Deeper Targeting and Agency Covenants Michigan Qualified Allocation Plan Treatment of Vacated Over-income, Deeper Targeted, and Market-rate Units Inspection Closeout Definition of a Full-time Student Definition of a Low Income Unit Definition of an Educational Institution HOME Program Annual Self-Certification Determining Household Composition HUD's Required Tax Credit Data Collection Page 6 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Denominator of Fraction Deregulated Utility Service Areas 858 452 Design Standards Designating a Unit as Common Area Destruction of Building Determining Household Composition Determining the 125% AMI, and 150% AMGI Income Limits Development Employees, as tenants Development File for LIHTC Projects 566 864 1032 500 Developmentally Disabled Developmentally Disabled Tenants Development's Employees Differences, between IRS 8823 Guide and MSHDA Policies and Procedures 538 220 370 1038 Direct Loan Programs 1132 Disabilities Act 566 Disabled Person, student eligibility 530 Discrimination 566 Discrimination Against Section 8 Prohibited Disposal (Divestiture) of Assets Disposition of Project or Building Distributing income levels across unit types Documentation of Corrective Actions Taken Documenting Why Third Party Verification Is Not Possible Documents, list of Drivers Licenses and Pictures of Tenants Dual Residence 542 326 1016 802 748 Due Dates, Annual Certifications 704 1152 552 214 336 610 640 548 Common Area Residential Unit Local Utility Company Estimate (Method #4) Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Designating a Unit as Common Area Destruction Determining Household Composition Determining the 125% AMI, and 150% AMGI Income Limits Managers/Employees as Tenants Development File for LIHTC Projects Persons with Special Needs and Developmental Disabilities Michigan Qualified Allocation Plan Income Qualifying a Development's Employees Differences MSHDA Direct Loan Programs financed with TaxExempt Bonds Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Part I of the HUD Student Rule - Student Eligibility Guidelines Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Discrimination Against Section 8 and HCV Participants is Prohibited Disposal (Divestiture) of Assets Fee Title Sale of Building / Transfer of Ownership Mixed Income Projects Owner's Physical Inspection Response (PIR) Documenting Why Third Party Verification Is Not Possible Alphabetical List of Forms and Documents Drivers Licenses and Pictures of Tenants Primary Residence Annual Owner Compliance Certifications and Forms for Projects E Early Lease Termination Fee Economic Integration Educational Institution, Definition of Effective date, Leases 432 220 512 626 Effective Date, Section 8 Certification Effective Date, utility allowance schedule Effective Dates Effective Dates of RD Certification 1114 474 344 1120 Effective Dates, Income Limits Effective Dates, Recertification 414 356 EIV 1110 4/29/2013 Other Leases Fees and Charges to Residents of LIHTC Units Michigan Qualified Allocation Plan Definition of an Educational Institution Good Cause Requirement Qualifying Section 8 Project-based Tenants for LIHTC units Additional Notes about Utility Allowances Dates and Deadlines are Important Effective Dates of RD Certification Effective Date of Income Limits and Annual Adjustments Recertification Effective Dates Enterprise Income Verification (EIV) System Important Related Information Page 7 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Elderly Persons Elderly Projects, Community service space Elderly Statutory Set-Aside Elderly, Fair Housing Act Definition Elderly, project definition 534 872 220 534 532 Fair Housing Act - Defintion of elderly Electronic File Storage Electronic Verification Eligible Basis 210 332 118 LIHTC Record Retention Requirements for Owners Eligible basis - fees for 432 Eligible Basis - No Change in Elimination of Recertification Requirement E-mail, Verifications Employees, as tenants Employment Verification Form (sample) 706 362 332 552 330 Form End of Compliance Period Energy Consumption Model Engineering Method 166 458 458 Enterprise Income Verification (EIV) System 1110 Equal Housing Opportunity 566 Equipment Fee Equitable Distribution of Units Evictions during the three Year Period Evictions, Good Cause Evictions, Michigan Landlord Tenant Law Example of Calculating Income from Assets Excel workbook, utility allowance 432 802 904 626 570 320 454 Exceptions to the Full-time Student Exclusion Existing Tenants Extended Low-Income Housing Commitment Extended Use Agreement Extended Use Period Extension Request for Physical Inspection Responses 514 348 164 164 900 Community Service Facilities Michigan Qualified Allocation Plan Fair Housing Act - Defintion of elderly LIHTC - Definition of Elderly Electronic Verification Eligible Basis Other Leases Fees and Charges to Residents of LIHTC Units Annual LIHTC Owner's Certification of Continuing Program Compliance Elimination of Recertification Requirement Electronic Verification Managers/Employees as Tenants Third Party Written Verification Year 15 and After the LIHTC Compliance Period Ends Energy Consumption Model (Method #7) Energy Consumption Model (Method #7) Enterprise Income Verification (EIV) System Important Related Information Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Other Leases Fees and Charges to Residents of LIHTC Units Mixed Income Projects The Three-Year Tenant Protection Period Good Cause Requirement Michigan Landlord Tenant Law Example of Calculating Income from Assets Actual Consumption Method (Method #5) Exceptions to the Full-time Student Exclusion in LIHTC Projects Acq/Rehab Projects – Certifying Existing Tenants Regulatory Agreement Regulatory Agreement The Extended Use Period 750 722 Corrective Action and Owner Response Deadlines Facsimilies, verifications 332 Electronic Verification Failure to Comply with the Next Available Unit Rule 810 Fair Housing Act Fair Housing Act defintion of elderly Families, Large Family members, number of Federal Funds Requirements, TCAP 566 534 220 502 1160 Failure to Comply with the Next Available Unit Rule Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Extension Request, Tenant File Audit Response Owner's Response to the Audit Report F 4/29/2013 Fair Housing Act - Defintion of elderly Michigan Qualified Allocation Plan Changes in Household Composition TCAP - Federal Funds Requirements Page 8 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Federal Grants Income from Self-Employment or Business Ownership Overview of Building Disposition and Ownership Changes Federal Grants 120 Federal Tax Returns 390 Fee Title Sale of Building Fees for Physical Inspections 1014 760 Fees, Additional Fees, Compliance Monitoring 432 650 FHAA Standards FHA-insured Developments File Audit Frequency File Audit Report File Audit, Conducting File Audit, Scheduling and Preparing for File Audits Files, organization of Files, Tenant/Unit 566 734 712 720 718 716 708 648 646 Financial Aid 372 Findings 1000 First Credit Year, determining 140 First Year of the Credit Period - Acquisition / Rehabilitation Projects 144 First Year Credit Statement form 140 First Year of the Credit Period - Acquisition / Rehabilitation Projects 142 First Year of the Credit Period – Multiple Government Programs 138 First Year of the Credit Period - New Construction Projects Five (5) Calender Months of the Year 510 Definition of a Full-time Student Floor Space Fraction 124 Applicable Fraction Folders, Tenant/Unit File 646 The Tenant/Unit File Follow-up Actions by MSHDA. Audits Follow-up Actions for Physical Inspections 726 756 MSHDA File Audit Follow-up Actions Food 432 Food Stamps Foreclosure Foreigners Former Spouse, funds paid to Forms for Certifying Tenant Eligibility Forms for MSHDA Direct Loan Projects Forms from Other Government Housing Programs Forms, list of 516 1030 544 388 612 620 644 610 First Year Credit Statement form First Year of the Credit Period - Acquisition / Rehabilitation Projects First Year of the Credit Period – Multiple Government Programs First Year of the Credit Period - New Construction Projects 4/29/2013 Form Fees for Physical Inspections Other Leases Fees and Charges to Residents of LIHTC Units Compliance Monitoring Fees Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Physical Condition Standards File Audit Frequency File Audit Report Conducting the Audit Scheduling and Preparing for the File Audit Overview of Tenant File Audits Setting Up and Organizing the Tenant/Unit File The Tenant/Unit File Income and Assets of Students Overview of Noncompliance Process Inspection Closeout Other Leases Fees and Charges to Residents of LIHTC Units Student Exception A (Title IV of the Social Security Act) Foreclosure Citizenship / Legal Residency Requirements Funds Paid to A Former Spouse Forms for Certifying Tenant Eligibility Additional Forms for MSHDA Direct Loan Projects Other Forms Alphabetical List of Forms and Documents Page 9 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Foster Adults, Income of 382 Foster Care Foster Children Foster Children, Income of Fraud, by Tenant Frequency of Physical Inspections Full-time Security Officer's Unit Funds Paid to A Former Spouse 520 560 382 1008 736 866 388 Foster Children and Foster Adults Student Exception C (Student Previously in Foster Care) Non-custodial Children / Guests as Occupants Foster Children and Foster Adults Tenant Misrepresentation and Fraud Physical Inspection Frequency Full-time Security Officer's Unit Funds Paid to A Former Spouse G Garages, fees for 432 General Overview of Tenant Certification Procedures General Public Use Requirement for LIHTC Projects 300 870 General Scope of Physical Inspections General Scope of Tenant File Audits GI Bill Good Cause Terminations Green Cards Gross Income v. Net or Adjusted Income Gross Rent Gross Rent Floor Election - LIHTC Projects Gross Rent Floor Election form 740 710 372 626 544 306 422 434 434 Form Guarantors Guardianship 632 560 Guest Fees 432 Guest Unit Fees Guests as Occupants Guidelines for Correcting Noncompliance 432 560 1034 Other Leases Fees and Charges to Residents of LIHTC Units General Overview of Tenant Certification Procedures General Public Use Rule Scheduling and Preparing for the Physical Inspection General Scope of Tenant File Audits Income and Assets of Students Good Cause Requirement Citizenship / Legal Residency Requirements Gross Income versus Net or Adjusted Income Maximum Gross Rent Gross Rent Floor Election Gross Rent Floor Election Co-signers and Guarantors Non-custodial Children / Guests as Occupants Other Leases Fees and Charges to Residents of LIHTC Units Other Leases Fees and Charges to Residents of LIHTC Units Non-custodial Children / Guests as Occupants The IRS 8823 Guide H H.E.R.A. (The Housing and Economic Recovery Act of 2008 (“H.R. 3221”) ) 114 H.R. 3221 (the "Housing Assistance Tax Act of 2008") HAP Contract Dates Hazard Notices 114 1108 744 Form HCV, discrimination prohibited HERA, income limits High-speed Internet 542 402 220 Holding Fee, to reserve unit for leasing applicant HOME Program HOME website Home-based Businesses Homeless 432 1146 1146 880 868 4/29/2013 Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Major Regulations and Legislation Impacting LIHTC Compliance Monitoring MSHDA's Housing Choice Voucher Program Hazard Notices Discrimination Against Section 8 and HCV Participants is Prohibited Impact of HERA on LIHTC Income Limit Tables Michigan Qualified Allocation Plan Other Leases Fees and Charges to Residents of LIHTC Units HOME Program HOME Program Resident-operated Business in LIHTC Units Units must be For Non-Transient Use Page 10 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title 868 220 332 Homeless Assistance Act Homeless Persons Hotline Numbers, telephone House Rules 1140 500 364 502 502 220 Household Composition Household Composition Data, annual self-cert Household Members, changes in Household members, number of Households with Children Housing and Economic Recovery Act of 2008, The (“H.R. 3221”) 114 Housing Assistance Tax Act of 2008 (H.R. 3221) Housing Choice Voucher Participants, Qualifying Housing Choice Voucher, authorization to release information 114 1100 Housing Choice Voucher, discrimination Prohibited Housing Choice Vouchers, Dates 542 1106 Housing Choice Vouchers, Utility Allowances for 448 Housing Laws Housing, ineligible Types HUD 50058 HUD 50059 566 876 1102 1104 Form Form HUD 9887 & HUD 9887-A Forms HUD Data Collection HUD Handbook 4350.3 HUD Hold Harmless Projects HUD REAC HUD Student Rule, Part II HUD Utility Schedule Model HUD's Requirement for Tax Credit Data Collection Form 1114 634 702 302 408 734 384 456 702 Units must be For Non-Transient Use Michigan Qualified Allocation Plan Electronic Verification Additional Requirements for MSHDA Direct Loan Projects Determining Household Composition Annual Self-Certification Changes in Household Composition Changes in Household Composition Michigan Qualified Allocation Plan Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Qualifying Housing Choice Voucher Participants Authorization to Release HUD 50058 Form Discrimination Against Section 8 and HCV Participants is Prohibited Dates for Housing Choice Vouchers Certifications Utility Allowances for HUD Regulated Buildings with LIHTC (Method #2) Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Ineligible Facilities Using HUD Forms to Determine LIHTC Eligiblity Qualifying Section 8 Project-based Tenants for LIHTC units Consent to Release Information / HUD 9887 HUD's Required Tax Credit Data Collection HUD Handbook 4350.3 HERA Special Rates / HUD Hold Harmless Physical Condition Standards Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition HUD Utility Schedule Model (Method #6) HUD's Required Tax Credit Data Collection I Illegal Aliens Immigration Status Impact of Vacant Units on the Applicable Fraction 544 544 828 Impact on the Applicable Fraction Implementation Date, utility allowance Important Enterprise Income Verification (EIV) System Related Information Important Periods for LIHTC Projects 860 474 1110 156 Imputed Income, RHS Income - Past Income vs. Actual Past Income Income and Assets of Children Income and Assets of Students 1118 308 380 372 4/29/2013 Citizenship / Legal Residency Requirements Citizenship / Legal Residency Requirements Impact of Vacant Units on the Applicable Fraction Common Area Unit - Impact on the Applicable Fraction Additional Notes about Utility Allowances Enterprise Income Verification (EIV) System Important Related Information Important Periods for LIHTC Projects Qualifying Tenants in Projects with Rural Development Financing Projected Income vs. Actual Past Income Income and Assets of Children Income and Assets of Students Page 11 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form 312 Income and Assets, Rounding Income Certification for 125% and 150% AMGI Income from Self-Employment or Business Ownership Income Increases Part # Part Title Form 1150 390 806 Income Levels Income Limit Tables Income Limits are Adjusted for Family Size 832 416 418 Income Limits for Projects Located In Rural Areas 410 Income Limits, Effective Dates Income Limits, multiple building project election Income Limits, Overview 414 404 400 Income Limits, Rent Restrictions, and Utility Allowance During the Extended Use Perioid Income Limits, Rounding Income Limits, Section 8 Income limits, which to use Income of Household Income Qualifying a Development's Employees 910 312 412 404 310 370 Income Qualifying Tenants Income, Annualizing, Projecting, and Computing Income, anticipated Income, deductions and allowances Income, definition of Income, Short-Term or Temporary 300 316 392 306 304 316 Incomplete information on verification forms Ineligible Facilities Infestation In-Home Business Initial Submission - Newly Placed-In Service Projects, utility allowances for 338 876 772 880 Initial Year Proration Innovative Technology Inspection Correction Deadline Inspections, Physical Interest, assessment in recapture situations Interim Recertifications 138 220 750 732 1012 360 Internet Service, fees for Internet, High-Speed Internet, Verifications 432 220 332 Inventory Checklist IRC Section 42 Compliance and Monitoring Requirement for LIHTC 4/29/2013 654 Form 1140 158 Rounding Certifying Tenants Occupying Units at 125% AMI and 150% AMI Income from Self-Employment or Business Ownership Next Available Unit (140%) Rule Overview of Deeper Targeting and Agency Covenants Sample Income Limit Table Income Limits Are Adjusted for Family Size Income Limits for Projects located in Rural Areas (National Nonmetropolitan Median Income) Effective Date of Income Limits and Annual Adjustments Which Income Limits to Use Overview of Income Limits Income Limits, Rent Restrictions, and Utility Allowance After Year 15 of the Extended Use Perioid Rounding Section 8 Income Limits Which Income Limits to Use Calculating Total Household Income Income Qualifying a Development's Employees General Overview of Tenant Certification Procedures Income Projections and Computations Anticipated Income Gross Income versus Net or Adjusted Income Income, Definition of Income Projections and Computations Review of Documents Provided by the Tenant/Applicant Ineligible Facilities Bed Bugs Resident-operated Business in LIHTC Units Newly Placed in Service Projects First Year of the Credit Period - New Construction Projects Michigan Qualified Allocation Plan Corrective Action and Owner Response Deadlines Overview of Physical Inspections Recapture Interim Recertifications Other Leases Fees and Charges to Residents of LIHTC Units Michigan Qualified Allocation Plan Electronic Verification Additional Requirements for MSHDA Direct Loan Projects IRC Section 42 Compliance and Monitoring Requirement for LIHTC Page 12 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Irrevocable Elections IRS 8586 (Low Income Housing Tax Credit) IRS 8609 (Low-Income Housing Credit Allocation Certification) IRS 8611 (Recapture of Low Income Housing Tax Credit) IRS 8693 (Low Income Housing Credit Disposition Bond) IRS 8823 (Report of Noncompliance) IRS 8823 Guide IRS 8877 (Request for Waiver of Annual Income Recertification Requirement for the Low-Income Housing Credit) Part # Part Title Form 112 206 Form 112 Form 1012 Form 1014 1000 1034 Form IRS 8609 (Low-Income Housing Credit Allocation Certification) Owner of LIHTC Project - Responsibilities IRS 8609 (Low-Income Housing Credit Allocation Certification) Recapture Overview of Building Disposition and Ownership Changes Overview of Noncompliance Process The IRS 8823 Guide 368 Recertification Waiver - old procedure Job Training Program Job Training Program, Michigan's No Worker Left Behind Program 518 Student Exception B (Job Training Program) 374 Joint Tax Return JTPA Program Just Cause 526 518 626 Participant's in Michigan's No Worker Left Behind Program Student Exception F (Married Persons who File a Joint Tax Return) Form J Student Exception B (Job Training Program) Good Cause Requirement K 382 Foster Children and Foster Adults Land Use Restrictive Agreement (LURA) Landlord-Tenant Act Large Families 164 570 220 Regulatory Agreement Late Fees 432 Laundry - fees for LDHA Lease Addenda, recommended Lease Addendum – Good Cause Lease Agreement - Other Programs Lease Agreement (LIHTC) Lease Agreements Lease Agreements (MSHDA Direct Loan Programs) Lease Clauses, Recommended Lease Term and Effective Dates 432 1024 624 626 630 622 622 620 624 628 Kinship Care L Form Lease Termination Fee, early Lease, Michigan Landlord Tenant Law Lease, six months Lease, transient 432 570 546 546 Leases - Fee for Month to Month Leases, non-renewals Leases, Overview of 432 904 622 4/29/2013 Michigan Landlord Tenant Law Michigan Qualified Allocation Plan Other Leases Fees and Charges to Residents of LIHTC Units Other Leases Fees and Charges to Residents of LIHTC Units Limited Dividend Housing Associations (LDHA) Recommended Lease Clauses and Addenda Good Cause Requirement Lease Agreement - Other Housing Programs Overview of LIHTC Lease Requirements Overview of LIHTC Lease Requirements Additional Forms for MSHDA Direct Loan Projects Recommended Lease Clauses and Addenda Lease Term and Effective Dates Other Leases Fees and Charges to Residents of LIHTC Units Michigan Landlord Tenant Law Transient Persons Transient Persons Other Leases Fees and Charges to Residents of LIHTC Units The Three-Year Tenant Protection Period Overview of LIHTC Lease Requirements Page 13 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Lease-up Deadline Leasing Agents, as tenants 150 552 The Two-Thirds (2/3) Rule Leasing Office 862 Leasing Practices, unacceptable Legal Residency Liability LIHTC Allocation Process LIHTC Overview LIHTC Owner's Record Keeping Requirements 542 544 Common Space (non-residential) - LIHTC projects Discrimination Against Section 8 and HCV Participants is Prohibited LIHTC Owner's Record Retention Requirement LIHTC Projects for the Elderly Limited Dividend Housing Association (LDHA) List of Forms and Documents, alphabetical List of Unit Numbers Form Live-in Aide (Care Attendant) Local Health, Safety and Building Code Violations Local Housing Laws Local Utility Company Estimate Managers/Employees as Tenants Citizenship / Legal Residency Requirements Introduction Introduction 110 104 208 Form 210 532 1024 610 654 554 762 572 452 432 Lookout Fee Low Income Housing Tax Credit Program, description of LURA 100 164 The LIHTC Allocation Process Overview of the LIHTC Program LIHTC Record-keeping Requirements for Owners LIHTC Record Retention Requirements for Owners LIHTC - Definition of Elderly Limited Dividend Housing Associations (LDHA) Alphabetical List of Forms and Documents Newly Placed in Service Projects Live-In Care Attendants Local Health, Safety and Building Code Violations Local Housing Laws and Building Codes Local Utility Company Estimate (Method #4) Other Leases Fees and Charges to Residents of LIHTC Units What is the Low Income Housing Tax Credit (LIHTC)? Regulatory Agreement M Maintenance Fee Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Management Agent Update Form Management Agreement Management Company and On-site Personnel Responsibilities Management Plan 432 Form 114 216 Form 1140 212 Form Managers/Employees as Tenants 1140 552 Mandatory Fees Market Rate Units Market Rate Units, changing to Market Rate Units, tenant certification requirements 432 802 842 352 Market Rate Units, Vacant Unit Rule Market Renters Married Persons Not Living With Spouse 830 562 556 Married Persons who File A Joint Tax Return 526 Married Persons, student exception 526 Married with at least one dependent child 530 4/29/2013 Other Leases Fees and Charges to Residents of LIHTC Units Major Regulations and Legislation Impacting LIHTC Compliance Monitoring Contact Information Must Be Up-To-Date Additional Requirements for MSHDA Direct Loan Projects Management Company and On-site Personnel Responsibilities Additional Requirements for MSHDA Direct Loan Projects Managers/Employees as Tenants Other Leases Fees and Charges to Residents of LIHTC Units Mixed Income Projects Changing a Household's AMGI Designation Overview of Annual Recertifications Treatment of Vacated Over-income, Deeper Targeted, and Market-rate Units Market-Rate Tenants Married Persons Not Living With Spouse Student Exception F (Married Persons who File a Joint Tax Return) Student Exception F (Married Persons who File a Joint Tax Return) Part I of the HUD Student Rule - Student Eligibility Guidelines Page 14 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Mass Recertifications Maximum Gross Rent McKinney Act, npn-transient use McKinney Act, transient persons 354 422 868 546 Meals Methods of Correcting Noncompliance Michigan Compliance Manual Michigan Housing Locator Michigan Landlord Tenant Law Michigan Qualified Allocation Plans 432 1036 602 204 570 220 Michigan State Housing Development Authority, The 200 Michigan's No Worker Left Behind Program Michigan's Truth in Renting Act Military Basic Housing Allowance Military Spouse 374 570 394 556 Military Veteran - Student Eligibility Minimum Income Requirements 530 420 Minimum Income, Housing Choice Vouchers 542 Minimum Income, Section 8 Participants Minimum Set-aside Minority Management Minority Ownership Misrepresentation, by Tenant Mixed Income Projects Mixed Income Projects with Multiple AMGI Levels Mixed Income Projects with One AMGI Level 542 122 220 220 1008 802 840 838 Mixed Income Projects, dates Mixed-Income Mixed-Use 346 802 878 Model Units Modified Pass-Through Program 862 1144 Monitoring Activities During the Extended Use Period Monitoring Process Month-to-Month Tenancy 918 600 868 Month-to-Month Tenancy Fee More Information about RHS Projects Mortgage Foregiveness Debt Relief Act of 2007 (H.R.3648) Mortgages, Reverse Move-in Dates and Effective Dates of Initial Certifications Move-In Dates, leases 432 1124 4/29/2013 524 396 346 628 Procedures for Recertification Maximum Gross Rent Units must be For Non-Transient Use Transient Persons Other Leases Fees and Charges to Residents of LIHTC Units Methods of Correcting Noncompliance The Michigan LIHTC Compliance Manual Michigan Housing Locator Michigan Landlord Tenant Law Michigan Qualified Allocation Plan The Michigan State Housing Development Authority Participant's in Michigan's No Worker Left Behind Program Michigan Landlord Tenant Law Military Basic Housing Allowance Married Persons Not Living With Spouse Part I of the HUD Student Rule - Student Eligibility Guidelines Minimum Income Requirements Discrimination Against Section 8 and HCV Participants is Prohibited Discrimination Against Section 8 and HCV Participants is Prohibited Minimum Set-aside Michigan Qualified Allocation Plan Michigan Qualified Allocation Plan Tenant Misrepresentation and Fraud Mixed Income Projects Mixed Income Projects with Multiple AMGI Levels Mixed Income Projects with One AMGI Level Move-in Dates and Effective Dates of Initial Certifications Mixed Income Projects Commerical Space in LIHTC projects Common Space (non-residential) - LIHTC projects Modified Pass-Through Program Monitoring Activities After Year 15 of the Extended Use Period Overview of the Compliance Monitoring Process Units must be For Non-Transient Use Other Leases Fees and Charges to Residents of LIHTC Units More Information about RD Projects Student Exception E (Single Parent with Dependent Children) Reverse Mortgages Move-in Dates and Effective Dates of Initial Certifications Lease Term and Effective Dates Page 15 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Move-ins, certifying Moving Tenants, from one unit to another MSHDA Act, elderly definition MSHDA Checklist MSHDA Direct Loan Programs and Pass-Through Program MSHDA Direct Loan Projects - Rents Form Part # Part Title 300 848 532 616 1132 436 General Overview of Tenant Certification Procedures Overview of Transfers LIHTC - Definition of Elderly Checklist MSHDA Direct Loan Programs financed with TaxExempt Bonds Rents in MSHDA Direct Loan Projects Utility Allowances for MSHDA-Financed LIHTC Projects MSHDA Direct Loan Projects, Utility Allowances MSHDA Website MSHDA's On-line Data Entry System 460 202 700 MTSP 406 Multiple AMGI Levels Multiple Building Project Election, applicable fraction Multiple Building Project Election, impact of Multiple Building Project Election, income limits 836 124 804 404 Multiple Building Project Election, IRS 8609 form 112 Which Income Limits to Use IRS 8609 (Low-Income Housing Credit Allocation Certification) Multiple Building Project Election, minimum set-aside Multiple Building Project Election, Next Available Unit (140%) Rule Multiple Building Project Election, unit transfers Multiple Building Project Election, vacant unit rule Multiple Income Targeting Levels, tenant certification requirements 122 Minimum Set-aside 812 852 820 NAUR Applies Separately To Each Building 352 Multiple Tax Subsidy Projects (MTSP) 406 Overview of Annual Recertifications Multifamily Tax Subsidy Projects (MTSP) Income Limits MSHDA Website MSHDA's On-line Tenant Data Reporting System Multifamily Tax Subsidy Projects (MTSP) Income Limits Projects with a 100% Applicable Fraction and Multiple AMGI Levels Applicable Fraction Overview of LIHTC Rules Unit Transfers - to a different building Overview of Vacant Unit Rule N National Council of State Housing Agencies 222 National NonMetropolitan Median Income NAUR - Impact on Projects with a 100% Applicable Fraction 410 National Council of State Housing Agencies Income Limits for Projects located in Rural Areas (National Nonmetropolitan Median Income) 816 NAUR - Impact on Projects with a 100% Applicable Fraction NAUR - The Applicable Fraction Must Be Maintained NAUR - Transfers NAUR Applies Separately To Each Building 814 818 812 NAUR - The Applicable Fraction Must Be Maintained NAUR, Failure to Comply With NCSHA Near Elderly Negative Points Net Family Assets Less than or Equal to $5,000 Net Income 810 222 532 1010 322 306 Failure to Comply with the Next Available Unit Rule New Allocation of Tax Credits 1130 New Construction, dates 346 Gross Income versus Net or Adjusted Income Projects Receiving New, 2nd Allocations of Tax Credits Move-in Dates and Effective Dates of Initial Certifications New Move-ins, certifying 300 General Overview of Tenant Certification Procedures 4/29/2013 NAUR - Transfers NAUR Applies Separately To Each Building National Council of State Housing Agencies LIHTC - Definition of Elderly Consequences Net Family Assets Less than or Equal to $5,000 Page 16 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Newly Placed in Service Projects Next Available Unit (140%) Rule (aka NAUR) 654 806 Newly Placed in Service Projects Next Available Unit Rule, Failure To Comply With 810 Failure to Comply with the Next Available Unit Rule No Separate Fees No Show Fee, Physical Inspections No Show Fee, Tenant File Audit 862 760 730 Common Space (non-residential) - LIHTC projects No Worker Left Behind Program Noncompliance Noncompliance Fees Noncompliance Reporting Noncompliance, 1602 Program Noncompliance, Correcting Non-custodial children / guests as occupants 374 1000 730 1000 1168 1036 560 Non-metropolitan Median Income Income Nonprofit Participation Non-renewals of Leases 410 218 904 Non-residential Common Space 862 Non-sufficient Funds Fee (NSF) Non-transient Use Notarized Statements Notes About Deeper Targeting/Agency Covenants Notice of Building Casualty Loss or Damage Notice of Change in Management Agent Notice of Change in Ownership Entity Notice of Consent to Release Information Notification of Noncompliance Notification Requirements and Effective Dates Notifications and Expiration of Verifications / 120 Days Number of Bedrooms, occupancy Number of Bedrooms, Rent amount Number of Files Audited Number of Units Inspected Numbers, Projects 432 868 340 844 766 216 216 634 1000 466 Form Form Form Form 342 506 426 714 738 154 Next Available Unit (140%) Rule Fees for Physical Inspections File Audit Noncompliance Correction Fee Participant's in Michigan's No Worker Left Behind Program Overview of Noncompliance Process File Audit Noncompliance Correction Fee Overview of Noncompliance Process 1602 Program - Funding Documents Methods of Correcting Noncompliance Non-custodial Children / Guests as Occupants Income Limits for Projects located in Rural Areas (National Nonmetropolitan Median Income) Nonprofit Participation The Three-Year Tenant Protection Period Common Space (non-residential) - LIHTC projects Other Leases Fees and Charges to Residents of LIHTC Units Units must be For Non-Transient Use Self-Affiidavit / Sworn Statement Notes About Deeper Targeting/Agency Covenants Casualty Losses Contact Information Must Be Up-To-Date Contact Information Must Be Up-To-Date Consent to Release Information / HUD 9887 Overview of Noncompliance Process Notification Requirements and Effective Dates Notifications and Expiration of Verifications / 120 Days Occupancy Guidelines Projects Allocated Credit After January 1, 1990 Number of Files Audited Number of Units Inspected Project Numbers 862 Common Space (non-residential) - LIHTC projects Occupancy Guidelines Occupancy, non-custodial children 506 560 Occupancy Guidelines Occupancy, suitability of units 800 Office Equipment, fees for usage by tenants 432 Units Must Be Suitable and Available For Occupancy Other Leases Fees and Charges to Residents of LIHTC Units Office, Leasing/Rental 862 Common Space (non-residential) - LIHTC projects Off-Line Units 800 Units Must Be Suitable and Available For Occupancy Numerator of Fraction O 4/29/2013 Non-custodial Children / Guests as Occupants Page 17 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title On-Line Tenant Data Reporting System On-site Managers, as tenants OPIC (Owner's Physical Inspection Certification System) 700 552 MSHDA's On-line Tenant Data Reporting System 748 Optional Fees 432 Optional Services, fees for Oral Verifications Organizing the Tenant File Other Demographic Topics Over-Income Tenants 432 334 646 564 806 Owner's Physical Inspection Response (PIR) Other Leases Fees and Charges to Residents of LIHTC Units Other Leases Fees and Charges to Residents of LIHTC Units Over-income units, Vacant Unit Rule Overview of Compliance Requirements Overview of Compliance Requirements for MSHDA Direct Loan Programs 830 162 1136 Overview of Deeper Targeting/Agency Covenants Overview of Full-time Students in LIHTC Projects Overview of LIHTC Lease Requirements 832 508 622 Overview of Methods of Verifying Income and Assets Overview of Physical Inspections Overview of Recertifications and Periodic Assessments Overview of Relocating an Existing Tenant to a Different Residential Unit Overview of Tenant File Audits Overview of the Compliance Monitoring Process Overview of the LIHTC Program Owner Certification Attachment A Owner Certification of Continuous Program Compliance 328 732 Overview of Verification Methods 352 Overview of Annual Recertifications 848 708 600 104 748 Overview of Transfers Owner Compliance Certifications Owner of LIHTC Project - Responsibilities Owner’s Certification of Completion of Repairs and Exigent Health and Safety Items Owner-occupied units and Cooperatives Owner's Physical Inspection Certification System (OPIC) Ownership Change Ownership Entity Information Form Ownership Information Update Form Form Form 706 706 206 Managers/Employees as Tenants Oral Verifications The Tenant/Unit File Other Demographic and Composition Topics Next Available Unit (140%) Rule Treatment of Vacated Over-income, Deeper Targeted, and Market-rate Units Overview of Compliance Requirements Overview of Compliance Requirements for MSHDA Direct Loan Programs Overview of Deeper Targeting and Agency Covenants Overview of Students Overview of LIHTC Lease Requirements Overview of Physical Inspections Overview of Tenant File Audits Overview of the Compliance Monitoring Process Overview of the LIHTC Program Owner's Physical Inspection Response (PIR) Annual LIHTC Owner's Certification of Continuing Program Compliance Annual LIHTC Owner's Certification of Continuing Program Compliance Owner of LIHTC Project - Responsibilities Form Form Form 748 882 Owner's Physical Inspection Response (PIR) 748 Owner's Physical Inspection Response (PIR) 1018 216 216 Owner-occupied units and Cooperatives Change in the Composition of the Ownership Entity Contact Information Must Be Up-To-Date Contact Information Must Be Up-To-Date P Parking Spaces, fees for Part I of the HUD Student Rule - Student Eligibility Guidelines 4/29/2013 432 Other Leases Fees and Charges to Residents of LIHTC Units 530 Part I of the HUD Student Rule - Student Eligibility Guidelines Page 18 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition Participants in Michigan's Housing Choice Voucher Program Partnership, Termination Pass-Through Program, Modified Pass-Through Program, Regular Past Income, Actual 1108 1020 1144 1142 308 Pay stubs and pay statements 338 Penalties for Noncompalince Penalty of Perjury Pensions, government Periodic Household Assessment Permanent Supportive Housing Permanently Absent Members of the Household Persons with Special Needs and Developmental Disabilities 922 340 388 364 540 556 Pet Deposit 432 Pet Fee Pet Rules and Certification of Compliance with Pet Regulations Photographs of Tenants Photographs, of property Physical Condition Standards Physical Inspection Certification System (OPIC) Physical Inspection Forms and Reports 432 Physical Inspection Process Physical Inspections PI Pictures of Tenants Pictures, of property PIR Placed in Service Projects, newly Placed in Service Projects, soon-to-be Placing an LIHTC Project in Service Police Substation Post-8823 Correction Period 384 538 Form Form Form 1140 640 654 734 748 746 740 732 746 640 654 748 654 654 134 874 1002 Pre-Application Pregnant Women, Unborn Children, and Children in the Process of Being Adopted 1140 Preliminary Reservations Pre-Occupancy Conferences 824 608 Preservation Projects Primary Residency 1126 548 4/29/2013 558 Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition MSHDA's Housing Choice Voucher Program Termination of Partnership Modified Pass-Through Program Regular Pass-Through Program Projected Income vs. Actual Past Income Review of Documents Provided by the Tenant/Applicant Consequences of Noncompliance After Year 15 of The Extended Use Period Self-Affiidavit / Sworn Statement Funds Paid to A Former Spouse Annual Self-Certification Permanent Supportive Housing Married Persons Not Living With Spouse Persons with Special Needs and Developmental Disabilities Other Leases Fees and Charges to Residents of LIHTC Units Other Leases Fees and Charges to Residents of LIHTC Units Additional Requirements for MSHDA Direct Loan Projects Drivers Licenses and Pictures of Tenants Newly Placed in Service Projects Physical Condition Standards Owner's Physical Inspection Response (PIR) The Physical Inspection Report (PI) Scheduling and Preparing for the Physical Inspection Overview of Physical Inspections The Physical Inspection Report (PI) Drivers Licenses and Pictures of Tenants Newly Placed in Service Projects Owner's Physical Inspection Response (PIR) Newly Placed in Service Projects Newly Placed in Service Projects Placing a LIHTC Project in Service Police Substation The Three-Year Post-8823 Correction Period Additional Requirements for MSHDA Direct Loan Projects Pregnant Women, Unborn Children, and Children in the Process of Being Adopted Vacant Unit Rule - Impact of Preliminary Reservations Pre-Occupancy Conferences Preservation Projects - Procedures for Certifying Initial LIHTC Eligiblity Primary Residence Page 19 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Procedures and Forms Procedures for Recertification Process Overview, Noncompliance Program Income, TCAP Progress Report, Quarterly Form Part # Part Title 600 356 1000 1162 652 Project Mix Project Numbers Project set-aside Projected Income Projects Allocated Credit After January 1, 1990 Projects Allocated Credit in 1987, 1988, and 1989 Projects with a 100% Applicable Fraction and Multiple AMGI Levels Projects with a 100% Applicable Fraction and One AMGI Level 832 154 122 308 426 424 Public Assistance Public Housing Authority (PHA) Public Housing Authority (PHA), utility allowance Public Use, general 516 1104 450 870 836 834 Overview of the Compliance Monitoring Process Recertification Effective Dates Overview of Noncompliance Process TCAP - Funding Documents Soon-to-Be Placed in Service Projects Overview of Deeper Targeting and Agency Covenants Project Numbers Minimum Set-aside Projected Income vs. Actual Past Income Projects Allocated Credit After January 1, 1990 Projects Allocated Credit in 1987, 1988, and 1989 Projects with a 100% Applicable Fraction and Multiple AMGI Levels Projects with a 100% Applicable Fraction and One AMGI Level Student Exception A (Title IV of the Social Security Act) Authorization to Release HUD 50058 Form Public Housing Authority Estimate (Method #3) General Public Use Rule Q 906 108 Qualifed Contract Qualified Allocation Plan, in general Qualified Allocation Plans, compliance-related aspects Qualified Basis Qualified Census Tract Qualifying Housing Choice Voucher Participants Qualifying Section 8 Project-based Tenants for LIHTC units Qualifying Tenants in RHS Projects Quality Assurance Review Quality Assurance Review, Physical Inspections Quarterly Progress Report 220 126 872 1100 1114 Form 1118 726 756 652 Qualifed Contract Qualified Allocation Plan Michigan Qualified Allocation Plan Qualified Basis Community Service Facilities Qualifying Housing Choice Voucher Participants Qualifying Section 8 Project-based Tenants for LIHTC units Qualifying Tenants in Projects with Rural Development Financing MSHDA File Audit Follow-up Actions Inspection Closeout Soon-to-Be Placed in Service Projects R 314 474 Ranges and Averaging Ratio Utility Billing Systems (RUBS) RD 1944-8 (now the RD 3560-8) Form 1118 RD 3560-8 (previously the RD 1944-8) REAC Form 1118 734 Reasonable Accommodations Reasonable Attempts Recapture Recapture, 1602 Program 566 822 1012 1168 Recertificaiton, signature date 350 4/29/2013 Ranges and Averaging Additional Notes about Utility Allowances Qualifying Tenants in Projects with Rural Development Financing Qualifying Tenants in Projects with Rural Development Financing Physical Condition Standards Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Vacant Unit Rule - Reasonable Attempts Recapture 1602 Program - Funding Documents Signature Date on Certifications and Recertifications Page 20 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title Recertification Effective Dates Recertification Elimination Recertification Waiver Recertifications Recertifications, 60 day notification Recertifications, 90 day notification rule Recertifications, procedures for Recommended Lease Clauses and Addenda 356 362 368 352 356 356 356 624 Recertification Effective Dates Record Retention 210 Record Retention - utility allowance calculation Record-keeping Requirements 468 208 LIHTC Record Retention Requirements for Owners Record Retention and Availability Requirements for Utility Allowance Documentation Redecorating Fee 432 References, excessive number Regular Pass-Through Program Regulations for Various Tax Credit Years Regulatory Agreement Rehabilitation of Building, dates Reinspections Rejection of Future LIHTC Applications 542 1142 116 164 348 752 1010 Form 432 Re-keying Fee Relocating Existing Tenants During The First Year of the Credit Period Relocating Tenants Relocations, temporary Removal from the LIHTC Program Rent Amount based on Number of Bedrooms 854 856 856 1026 426 Rent Concessions and Discounts Rent Increase Max Rent Increase, 5% cap Rent Increases, Michigan Landlord Tenant Law 432 428 430 570 Rent Increases, with changes in utility allowances Rent Limits Rent limits, by number of persons Rent Limits, Rounding 464 422 424 312 Rent Overage, Rural Housing Services Rental Application 478 614 Rental Assistance, RHS Rental Assistance, Section 8 478 476 Rental Office 862 Renter's Insurance Rents in MSHDA Direct Loan Projects 432 436 Reports 704 4/29/2013 Elimination of Recertification Requirement Recertification Waiver - old procedure Overview of Annual Recertifications Recertification Effective Dates Recertification Effective Dates Recertification Effective Dates Recommended Lease Clauses and Addenda LIHTC Record-keeping Requirements for Owners Other Leases Fees and Charges to Residents of LIHTC Units Discrimination Against Section 8 and HCV Participants is Prohibited Regular Pass-Through Program Regulations for Various Tax Credit Years Regulatory Agreement Acq/Rehab Projects – Certifying Existing Tenants Reinspections Consequences Other Leases Fees and Charges to Residents of LIHTC Units Transfers During The First Year of the Credit Period Temporary Relocation of Tenants Temporary Relocation of Tenants Removal from the LIHTC Program Projects Allocated Credit After January 1, 1990 Other Leases Fees and Charges to Residents of LIHTC Units Changes in Rent Limits and Rent Amounts 5% Cap on Rent Increases for Residents Michigan Landlord Tenant Law Adjusting Tenant Rents When Utility Allowances Change Maximum Gross Rent Projects Allocated Credit in 1987, 1988, and 1989 Rounding Rural Housing Services - Rental Assistance and Rent Overage Rental Application Rural Housing Services - Rental Assistance and Rent Overage Section 8 / Rental Assistance Common Space (non-residential) - LIHTC projects Other Leases Fees and Charges to Residents of LIHTC Units Rents in MSHDA Direct Loan Projects Annual Owner Compliance Certifications and Forms for Projects Page 21 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Request to Eliminate Recertifications Form Reservation Fee, to hold housing unit for rental applicant Residence, primary Residency Requirements Resident Fees Form Form Part # Part Title 362 432 548 544 Form Elimination of Recertification Requirement Other Leases Fees and Charges to Residents of LIHTC Units Primary Residence Citizenship / Legal Residency Requirements Other Leases Fees and Charges to Residents of LIHTC Units Residential Common Space Resident-operated Business in LIHTC Units 432 858 880 Responsibilities - Management Agent 212 Responsibilities - MSHDA Responsibilities - Owner Restrictive Covenant 200 206 164 The Michigan State Housing Development Authority Retention of Noncompliance Reocrds By MSHDA Reverse Mortgages 200 396 The Michigan State Housing Development Authority Review of Documents Provided by Tenant/Applicant 338 RHIIP Listserv #95 1110 RHS 1944-8 Rounding RUBS Rules, Overview 1118 312 474 804 Rural Areas, Income limits for 410 Rural Development Projects - Physical Inspections 768 Rural Development Projects, Tenants In 1118 Rural Housing Preservation Projects Rural Housing Services - Rental Assistance and Rent Overage Rural Housing Services (RHS) Website 1126 Rural Projects 410 478 1124 Common Area Residential Unit Resident-operated Business in LIHTC Units Management Company and On-site Personnel Responsibilities Owner of LIHTC Project - Responsibilities Regulatory Agreement Reverse Mortgages Review of Documents Provided by the Tenant/Applicant Enterprise Income Verification (EIV) System Important Related Information Qualifying Tenants in Projects with Rural Development Financing Rounding Additional Notes about Utility Allowances Overview of LIHTC Rules Income Limits for Projects located in Rural Areas (National Nonmetropolitan Median Income) Physical Inspections of Rural Development Projects Qualifying Tenants in Projects with Rural Development Financing Preservation Projects - Procedures for Certifying Initial LIHTC Eligiblity Rural Housing Services - Rental Assistance and Rent Overage More Information about RD Projects Income Limits for Projects located in Rural Areas (National Nonmetropolitan Median Income) S Safety Officer Sale of Project or Building Scenarios Screening, tenants 866 1016 846 614 Second Allocation of Tax Credits 1130 Section 1602 Program Section 236 Preservation 1156 1128 Section 8 Assistance, student eligibility 530 Section 8 Certification, effective date Section 8 Income Limits 1114 412 4/29/2013 Full-time Security Officer's Unit Fee Title Sale of Building / Transfer of Ownership Scenarios Rental Application Projects Receiving New, 2nd Allocations of Tax Credits Description of the Tax Credit Assistance Program (TCAP) Section 236 Preservation Part I of the HUD Student Rule - Student Eligibility Guidelines Qualifying Section 8 Project-based Tenants for LIHTC units Section 8 Income Limits Page 22 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title 542 Section 8 Lease Addendum Section 8 Participants, Authorization to Release Information 1104 Section 8 Participants, Qualifying 1114 Section 8 Preservation 1126 Section 8, discriminination prohibited Section 8, rental assistance 542 476 Security Deposit Letter Form 1140 Security Deposit, fee Security Deposit, Michigan Landlord Tenant Law Security Officer's Unit 432 570 866 Security System Self-Affidavit Self-Certification of Income Self-Certification of Income for 125% AMI & 150% AMI Tenants Self-Certification of Income Form 432 340 364 Form Form 1148 364 Discrimination Against Section 8 and HCV Participants is Prohibited Authorization to Release HUD 50058 Form Qualifying Section 8 Project-based Tenants for LIHTC units Preservation Projects - Procedures for Certifying Initial LIHTC Eligiblity Discrimination Against Section 8 and HCV Participants is Prohibited Section 8 / Rental Assistance Additional Requirements for MSHDA Direct Loan Projects Other Leases Fees and Charges to Residents of LIHTC Units Michigan Landlord Tenant Law Full-time Security Officer's Unit Other Leases Fees and Charges to Residents of LIHTC Units Self-Affiidavit / Sworn Statement Annual Self-Certification Tenants Occupying Units at 125% AMI and 150% AMI Annual Self-Certification Income from Self-Employment or Business Ownership Self-Employment, income from Sell Units to Tenants Senior Citizens, elderly Senior Citizens, projects for 390 220 534 532 Separate Fees Separated Persons Set Up and Organization the Tenant/Unit File Set-aside Unit Set-aside, minimum or project Seventeen year olds who turn 18 years old during the certification year 862 556 648 858 122 Common Space (non-residential) - LIHTC projects 380 Income and Assets of Children Signature Date on Certifications and Recertifications 350 Signature Date on Certifications and Recertifications Signature Date on Recertification Similar Buildings 350 454 Signature Date on Certifications and Recertifications Single Parent With Dependent Children Single Room Occupancy Units Six-month lease Size of Unit, occupancy 524 868 546 506 Social Security Act, Title IV 516 Social Security Benefits 516 Social Security Cards and Numbers Soon-to-Be Placed in Service Projects Sources of Utility Allowances for LIHTC Proejcts 638 652 442 4/29/2013 Michigan Qualified Allocation Plan Fair Housing Act - Defintion of elderly LIHTC - Definition of Elderly Married Persons Not Living With Spouse Setting Up and Organizing the Tenant/Unit File Common Area Residential Unit Minimum Set-aside Actual Consumption Method (Method #5) Student Exception E (Single Parent with Dependent Children) Units must be For Non-Transient Use Transient Persons Occupancy Guidelines Student Exception A (Title IV of the Social Security Act) Student Exception A (Title IV of the Social Security Act) Social Security Cards and Numbers / Alien Registration Numbers Soon-to-Be Placed in Service Projects Sources of Utility Allowances for LIHTC Projects Page 23 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form 538 220 556 802 868 416 546 868 Special Needs Special Needs Tenants, Supportive Services Spouses Spreading income levels across unit types SRO Statewide median income Stewart B. McKinney Act Stewart B. McKinney Act Storage Unit Fee Student Certification Form Student Exception A (Title IV of the Social Security Act) Student Exception B (Job Training Program Student Exception C (Student Previously in Foster Care) Part # Part Title Form 432 528 516 518 Persons with Special Needs and Developmental Disabilities Michigan Qualified Allocation Plan Married Persons Not Living With Spouse Mixed Income Projects Units must be For Non-Transient Use Sample Income Limit Table Transient Persons Units must be For Non-Transient Use Other Leases Fees and Charges to Residents of LIHTC Units Student Eligibility Certification Form Student Exception A (Title IV of the Social Security Act) Student Exception B (Job Training Program) Student Exception D (Welfare Benefits) Student Exception E (Single Parent with Dependent Children) Student Exception F (Married Persons who File a Joint Tax Return) 522 Student Exception C (Student Previously in Foster Care) Student Exception D (Single Parent Receiving Welfare Benefits) 524 Student Exception E (Single Parent with Dependent Children) Student Financial Assistance 384 Student Living with His or Her Parents 384 Student Previously In Foster Care Student Verification Students 520 528 508 Subcontracting of Compliance Monitoring Function Subleasing Subletting Submetered Units Subsidies, utility expenses 200 622 570 472 474 The Michigan State Housing Development Authority Suitability for Occupancy Summary Report, Noncompliance Findings 800 1000 Units Must Be Suitable and Available For Occupancy Supplemental Security Income (SSI) Supportive Housing, Permanent Supportive Services for Special Needs Tenants Supportive Services for transitional Housing 516 540 220 868 Supportive Services, Fees for Survey, Customer Service for Audits Survey, Customer Service for Inspections Survival Statement Sworn Statement 432 726 756 376 340 520 526 Form Form Student Exception F (Married Persons who File a Joint Tax Return) Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition Student Exception C (Student Previously in Foster Care) Student Eligibility Certification Form Overview of Students Overview of LIHTC Lease Requirements Michigan Landlord Tenant Law Sub-metered Units Additional Notes about Utility Allowances Overview of Noncompliance Process Student Exception A (Title IV of the Social Security Act) Permanent Supportive Housing Michigan Qualified Allocation Plan Units must be For Non-Transient Use Other Leases Fees and Charges to Residents of LIHTC Units MSHDA File Audit Follow-up Actions Inspection Closeout Certifying Tenants with Zero Income Self-Affiidavit / Sworn Statement T 4/29/2013 Page 24 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title TANF, Title IV of Social Security Act 516 TANF, welfare benefits 522 Tax Credit Assistance Program (TCAP) Tax Credit Data Collection Tax Credit Exchange Program (TCEP) Taxable Bond Program TCAP TCAP, Compliance Requirements TCEP 1156 702 1164 1134 1156 1158 1164 Technical Assistance Telephone Hotline Numbers Temporarily Absent Member of the Household 200 332 556 Temporary Assistance to Needy Families (TANF) Temporary Relocation of Tenants 516 856 Tenancy - Month to Month Fee 432 Tenant Certification Process Tenant Data Reporting System Tenant Demographics During the Extended Use Period 300 700 Tenant Facilities 862 Tenant Facilities, fees for Tenant File Audits Tenant Files, organization of Tenant Income and Rent Reporting Tenant Income Certification (TIC) form Tenant Survival Statement Tenant/Unit File Tenants Must Be Member of the General Public 432 708 648 700 618 376 648 550 Tenants Occupying Units at 125% AMI and 150% AMI Terminating the Extended Use Period Termination of Partnership Third-party Verification Forms Three-year Limitation on Rent Increases for Newly Placed in Service Projects Three-Year Post-8823 Correction Period for Noncompliance Three-year Tenant Protection Period TIC Title II of the Cranston-Gonzalez National Affordable Housing Act 914 Form 1148 902 1020 330 430 Form HUD's Required Tax Credit Data Collection Description of 1602 Program Taxable Bond Description of Program the Tax Credit Assistance Program (TCAP) TCAP - Compliance Requirements Description of 1602 Program The Michigan State Housing Development Authority Electronic Verification Married Persons Not Living With Spouse Student Exception A (Title IV of the Social Security Act) Temporary Relocation of Tenants Other Leases Fees and Charges to Residents of LIHTC Units General Overview of Tenant Certification Procedures MSHDA's On-line Tenant Data Reporting System Tenant Demographics After Year 15 of the Extended Use Period Common Space (non-residential) - LIHTC projects Other Leases Fees and Charges to Residents of LIHTC Units Overview of Tenant File Audits Setting Up and Organizing the Tenant/Unit File MSHDA's On-line Tenant Data Reporting System Tenant Income Certification (TIC) form Certifying Tenants with Zero Income Setting Up and Organizing the Tenant/Unit File Tenants Must Be Member of the General Public Tenants Occupying Units at 125% AMI and 150% AMI Terminating the Extended Use Period Termination of Partnership Third Party Written Verification 5% Cap on Rent Increases for Residents 1002 904 618 The Three-Year Post-8823 Correction Period 1146 HOME Program Fair Housing, Anti-Discrimination, and Reasonable Accommodations Laws Student Exception A (Title IV of the Social Security Act) Title IV of the Civil Rights Act 566 Title IV of the Social Security Act Total Tenant Payment 516 1102 4/29/2013 Student Exception A (Title IV of the Social Security Act) Student Exception D (Single Parent Receiving Welfare Benefits) Description of the Tax Credit Assistance Program (TCAP) The Three-Year Tenant Protection Period Tenant Income Certification (TIC) form Using HUD Forms to Determine LIHTC Eligiblity Page 25 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title The "Totem Pole" Rule Totem Pole Rule TRACS data Training Workshops 504 1100 606 Transfer Fees 432 Transfer of Ownership Interest Transfers, permanent Transfers, temporary Transfers, units - to a different buildng Transfers, units - within same building Transient Persons in LIHTC Projects Transitional Housing Transitional Housing Treatment of Vacated Over-income, Deeper Targeted, and Market-rate Units Truth in Renting Act 1018 848 856 852 850 546 220 868 Tuition 384 Turnover, units for re-renting Two-Thirds (2/3) Rule Types of Noncompliance 800 150 1006 Units Must Be Suitable and Available For Occupancy 800 Units Must Be Suitable and Available For Occupancy Pregnant Women, Unborn Children, and Children in the Process of Being Adopted 828 570 Qualifying Housing Choice Voucher Participants Compliance Training Workshops Other Leases Fees and Charges to Residents of LIHTC Units Change in the Composition of the Ownership Entity Overview of Transfers Temporary Relocation of Tenants Unit Transfers - to a different building Unit Transfers - within the same building Transient Persons Michigan Qualified Allocation Plan Units must be For Non-Transient Use Impact of Vacant Units on the Applicable Fraction Michigan Landlord Tenant Law Part II of the HUD Student Rule: Student Financial Assistance in Excess of Tuition The Two-Thirds (2/3) Rule Types of Noncompliance U Unavailable for Occupancy, units Unborn Children Under $5,000 Asset Certification Under $5,000 Assets Unemployed Adult Household Members Unemployment Compensation Uniform Physical Condition Standards (UPCS) Uninhabitable Units Unit File Unit Fraction Unit Numbers, Form Unit Transfers Unit Transfers - to a different building Unit Transfers - within the same building Unit Vacancy Rule Unit-, Building, and Project-Level Rules During the Extended Use Period Unit, criteria for eligibility for tax credits Units must be For Non-Transient Use Units Must Be Suitable For Occupancy Units that Have Never Been Occupied by a Qualified Resident Unrestricted Units UPCS 4/29/2013 Form 558 324 322 378 316 734 766 648 124 654 848 852 850 820 916 152 868 800 148 562 734 Asset Certification Form Net Family Assets Less than or Equal to $5,000 Unemployed Adult Household Members Income Projections and Computations Physical Condition Standards Casualty Losses Setting Up and Organizing the Tenant/Unit File Applicable Fraction Newly Placed in Service Projects Overview of Transfers Unit Transfers - to a different building Unit Transfers - within the same building Overview of Vacant Unit Rule Unit-, Building-, and Project-Level Rules After Year 15 of the Extended Use Period Definition of a Low Income Unit Units must be For Non-Transient Use Units Must Be Suitable and Available For Occupancy Units that Have Never Been Occupied by a Qualified Resident Market-Rate Tenants Physical Condition Standards Page 26 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Part # Part Title UPCS Plus Updating Contact Information 734 216 USDA Using HUD Forms to Determine LIHTC Eligiblity Utility Allowance Documentation Form Utility Allowance Owner Certification form Utility Allowance Regulations and Policies Utility Allowance, Engineering Method Utility Allowances for HUD Regulated Buildings with LIHTC Utility Allowances for LIHTC Buildings without RHS or HUD Assistance or MSHDA-Financing Utility Allowances for MSHDA-Financed LIHTC Projects 1118 1102 470 470 440 458 Form Form Qualifying Tenants in Projects with Rural Development Financing Using HUD Forms to Determine LIHTC Eligiblity Utility Allowance Documentation Form Utility Allowance Documentation Form Utility Allowance Regulations and Policies Energy Consumption Model (Method #7) Utility Allowances for HUD Regulated Buildings with LIHTC (Method #2) 442 Sources of Utility Allowances for LIHTC Projects 460 448 Utility Allowances, HUD Rental Assistance Utility Allowances, Overview 446 438 Utility Allowances, Record Retention and Availability Utility Allowances, Updating Utility Company Estimate Model 468 462 452 Form Contact Information Must Be Up-To-Date 448 Utility Allowances, Housing Choice Vouchers Utility Data Release Authorization Form Utility Expense Subsidy and/or Credit Physical Condition Standards 1140 474 Utility Allowances for MSHDA-Financed LIHTC Projects Utility Allowances for HUD Regulated Buildings with LIHTC (Method #2) Utiltiy Allowances for Rural Housing Services Projects (Method #1) Overview of Utility Allowances Record Retention and Availability Requirements for Utility Allowance Documentation Updating Utility Allowances Local Utility Company Estimate (Method #4) Additional Requirements for MSHDA Direct Loan Projects Additional Notes about Utility Allowances 446 Utiltiy Allowances for Rural Housing Services Projects (Method #1) Vacancy Reporting 728 Vacancy Reporting Vacant Unit Rule - Impact of Preliminary Reservations Vacant Unit Rule - LIHTC Projects Vacant Unit Rule - Transfers Verbal Verifications Verification Methods, Overview of Verifications 824 820 826 334 328 328 Verifications, fees charged for Violations VISAs Vocational Programs Vouchers, Housing Choice 336 1006 544 518 1100 Utiltiy Allowances for Rural Housing Services Projects V Vacant Unit Rule - Impact of Preliminary Reservations Overview of Vacant Unit Rule Vacant Unit Rule - Transfers Oral Verifications Overview of Verification Methods Overview of Verification Methods Documenting Why Third Party Verification Is Not Possible Types of Noncompliance Citizenship / Legal Residency Requirements Student Exception B (Job Training Program) Qualifying Housing Choice Voucher Participants W Waiting Lists Waivers, Physical Inspection Waivers, Recertification 844 770 362 Washer/Dryer Fees Website, MSHDA 432 202 4/29/2013 Notes About Deeper Targeting/Agency Covenants MSHDA Physical Inspection Waivers Elimination of Recertification Requirement Other Leases Fees and Charges to Residents of LIHTC Units MSHDA Website Page 27 of 28 Michigan LIHTC Compliance Manual - INDEX OF TOPICS Subject/Topic Form Weekly Marketing Report Form Part # Part Title 1140 Welfare Benefits 516 Welfare Benefits, single parent 522 What is the Low Income Housing Tax Credit (LIHTC)? 100 Withdrawal from the LIHTC Program Women Management Women Ownership Work-at-Home Workforce Investment Act Workshops, Compliance Written Verification 1028 220 220 880 518 602 330 Additional Requirements for MSHDA Direct Loan Projects Student Exception A (Title IV of the Social Security Act) Student Exception D (Single Parent Receiving Welfare Benefits) What is the Low Income Housing Tax Credit (LIHTC)? Owner Permanently Withdraws Project from the LIHTC Program Michigan Qualified Allocation Plan Michigan Qualified Allocation Plan Resident-operated Business in LIHTC Units Student Exception B (Job Training Program) The Michigan LIHTC Compliance Manual Third Party Written Verification X Y Y15 900 Year 15 and After the LIHTC Compliance Period Ends Year of the Credit (Allocation Year) 166 132 The Extended Use Period Year 15 and After the LIHTC Compliance Period Ends Year of the Credit (Allocation Year) Z Zero Income Zero Income Certification Form 4/29/2013 Form 376 376 Certifying Tenants with Zero Income Certifying Tenants with Zero Income Page 28 of 28