HAWAII

Quick Links:

LIHTC Qualified Allocation Plans (QAP)
Required LIHTC Tenant Forms
Recomended LIHTC Tenant Forms
Required RAP Forms
Income Limits
Monitoring Survey

Low Income Housing Tax Credit Program
LIHTC End of Year reporting

* Please make sure you download the new software and read the tutorial as there is a new submittal process that needs to followed in order to submit your end of year database properly.*

Rental Housing Trust Fund Program:
RHTF End-of-Year Reporting
  • EOY 2009 Letter to Owners RHTF (Sent December 2, 2009)
  • RHTF Owner Certification/Annual Report (Due February 1st each year)  word 
  • RHTF Owner Certification/Annual Report (Due February 1st each year) PDF
  • Instructions to the RHTF Status Report  word
  • RHTF Status Report (updated 12/16/09) excel
Memos & Notices

IRS 8823 Audit Guide [pdf] - Revised October 2009

HUD 4350.3 REV-1 Change 3 - Updated August 2009
Spectrum's Change 3 Highlights & Summary [pdf]
Revised Chapter 5 for LIHTC Manual [pdf]
IRS Clarifiies Utility Allowances when Sub-Metering - Updated May 2009
IRS Notice 2009-44 [pdf] 
Memo to All Owners/Managers of LIHTC Properties in Hawaii [pdf]  

LIHTC Changes in Annual Certification Procedures - Updated April 2009
Memo to Owners/Managers- LIHTC Changes in Annual Certification Procedures [pdf]
HHFDC LIHTC Self-certification of Annual Income Form [pdf]

IRS Final Utility Allowance Regulations - Effective July 29, 2008 [pdf]
Memo to Owners Regarding the Changes to Utility Allowance Regulations [word]


LIHTC Compliance Manual
  • Section1: The Manual Sections (1-7)  Adobe PDF.
  • Section2: The Appendixes section (8-28)  Adobe PDF.

LIHTC Qualified Allocation Plans (QAP)

Forms

Required LIHTC Tenant Forms:

  • Application for Housing [pdf]
  • Certification of Zero Income [pdf]
  • Interview Checklist [pdf]
  • Recertification Update [pdf]
  • Tenant Income Certification [pdf]
  • Tenant Income Certification Instructions [pdf]

Recommended LIHTC Forms:

  • Annuity Verification [pdf]
  • Asset Income Verification [pdf]
  • Certification Worksheet [pdf]
  • Child Support or Alimony Verification [pdf]
  • Employment Income Verification [pdf]
  • Financial Aid Affidavit [pdf]
  • Investment Verification [pdf]
  • Life Insurance Verification [pdf]
  • No Change In Income Statement[pdf]
  • Pension Verification [pdf]
  • Public Assistance TANF Verification [pdf]
  • Real Estate Asset Worksheet [pdf]
  • Real Estate Verification [pdf]
  • Section 8 Income Verification [pdf]
  • Self Employment Affidavit [pdf]
  • Self-Certification of Annual Income HHFDC [pdf]
  • Social Security / SSI Verification [pdf]
  • Student Status Household Verification [pdf]
  • Student Status Household Verification Additional Use [pdf]
  • Student Verification [pdf]
  • Telephone Verification [pdf]
  • Unable to Obtain Third Party Verification [pdf]
  • Under 5k Asset Certification [pdf]
  • Unemployed Status Affidavit [pdf]
  • Unemployment Verification [pdf]
  • Verification of Terminated Employment [pdf]
  • Veteran's Pension Verification [pdf]

Required RAP Forms:

  • Certification and Application for RAP [Excel]
  • RAP Certification of Eligibility [PDF]
  • RAP Funds Authorization [Word]
  • RAP TIC Worksheet [PDF]

 Income Limits:

Monitoring Survey