Property Managers are concerned about failing to get recertifications done during this crisis. We want to try to alleviate some of your concerns and provide some practical advice.

1. In Massachusetts, SPECTRUM WILL NOT ISSUE AN 8823 IF YOU FAIL TO GET THE RECERTIFICATION DONE BY THE ANNIVERSARY DATE if you make reasonable attempts to do them when they are due. However, A CERTIFICATION MUST BE COMPLETED THIS YEAR.
2. Communicate with your tenants by phone/email and let them know you’ll be dropping off recertification forms at their door or by mail and ask them to return them the same way.
3. Contact your tenants via phone/email if the return of the forms is delayed. Make a note to the file of your due diligence.
4. Once returned, send out your third party verification forms as appropriate.
5. Resort to non-third party documentation only when necessary.
6. Get the certification filled out and sent to your tenant in the same manner you sent them the recertification update forms/affidavits. Have them return them the same way.
7. If some documents end up being more than 120 days old by the time your paperwork is complete, Have the tenant confirm in an affidavit whether or not the information remains accurate. Have them provide supporting documentation if available (pay-stubs, bank statements etc.).
8. YOU CAN MAKE THE RECERTIFICATION RETRO-ACTIVE if your documentation is late. You can make them effective the date they are signed if you choose. DON’T WORRY if it is technically late. Section 42 requires certifications to be completed annually. The 8823 guide makes it clear the IRS wants them done in line with Section 8 recertification requirements, but it is not written in the law.
9. DOCUMENT YOUR EFFORTS. SHOW YOUR DUE DILIGENCE. Timelines showing when documents were sent/received, copies of email reminders and narratives to the file can all be used to show reasonable attempts to continue the job of managing your properties.

I hope this helps. Please don’t hesitate to contact me with any questions or concerns. We are all in this together and these circumstances are temporary. Thank you for doing your best.

Ed Clark
Director, MA monitoring