TAILIEUCHUNG - Guide for Completing Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

Navigant reconstructed the historical costs of the WTC program using the chronology of periodic Port Authority presentations by prior Executive Directors and management to the Board of Commissioners, project cost reports current as of October 2011, related documents, and the findings of interviews to provide the Special Committee with the analysis of past spending at the WTC site. Furthermore, Navigant preliminarily and independently analyzed the Port Authority’s estimated cost to complete for its reasonableness. . | Audit Technique Guide This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position. SIRS Department of the Treasury Internal Revenue Service Training 23092-001 Rev. 01-2011 Guide for Completing Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition The scope of this guide is limited to guidelines for preparing Form 8823 for submission to the IRS. Taxpayers are responsible for evaluating the tax consequences of noncompliance with IRC 42. Prepared by Internal Revenue Service Small Business Self-Employed Division Originally drafted in collaboration with the National Council of State Housing Agencies and It s member States Housing Credit Agencies Questions or comments regarding the Guide should be addressed to Grace Robertson at or by mail at Internal Revenue Service Attn Grace Robertson C7-161 5000 Ellin Road Lanham MD 20706 Previous Revisions January 2007 October 2009 Revised January 2011 Table of Contents Chapter Title 1 Introduction Exhibit 1-1 Reports of Noncompliance form 8823 Process Map Explanations Exhibit 1-2 Form 8823 and Instructions Exhibit 1-3 IRS Noncompliance Notification Letter 2 Instructions for Completing Form 8823 3 Guidelines for Determining Noncompliance 4 11a - Household Income Above Income Limit Upon Initial Occupancy Exhibit 4-1 CCA 2009090416224806 5 Category 11b - Owner Failed to Correctly Complete or Document Tenant s Annual Income Recertification 6 Category 11c - Violation s of the UPCS or Local Inspection Standards Exhibit 6-1 Checksheet for the Physical Inspection of LIHC Properties Exhibit 6-2 Notification Letter - No Violations Noted Exhibit 6-3 Notification Letter - Noncompliance Exhibit 6-4 Notification Letter - Critical Violations 7 Category 11d - Owner Failed to Provide Annual Certification or Provided Incomplete or Inaccurate

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