Compliance
In compliance with the Federal Tax code, the HMFA conducts annual file and physical inspections for 20% of the 22,000 units it monitors for 1/3 of the projects in its portfolio. Infractions are reported to the Internal Revenue Service, which, in its discretion, may conduct tax audits. Such audits may result in tax credit recapture and imposition of tax penalties.
Attention Tax Credit Property Owners
- Important Announcement Regarding the 2013 Income Limits (41k PDF)
- Download 2013 Income Limits and Max Rents (440k PDF)
- Click here to view the information due to HMFA no later than January 31, 2013 (319k PDF).
- Download the Compliance Monitoring Manual (4MB PDF).
- Download the 8823 Guide (1MB PDF).
*IMMEDIATE ACTION REQUIRED*
- Annual tenant information for calendar year 2012 shall be transmitted via the Mitas WebAccess System by 1/31/2013. To enter the Mitas WebAcess System please click here.
- Please contact your Tax Credit Compliance Analyst (61k PDF) if you have any questions.
- Download an important notice regarding your extended use agreement and Revenue Procedure 2005-37 (420k PDF).
Current Income Limits, Max Rents and Utility Allowances
Compliance Forms
* Links with an asterisk are now required to be filled out electronically.
Important Note - Only users with Adobe Acrobat Professional will be able to save documents that are filled out. If you are using Adobe Reader please print out the document before you close it or you will lose your work. If you have any questions please call Bruce Yellin at 609-278-7474.
- New Property Checklist (85k pdf)
- New Property Setup Form (56k xls)
- Annual Property Checklist (75k pdf)
- Project Certification for Projects with Social Serve Models and/or Special Needs Component (61k PDF)
- Certification of Zero Income (doc 24k)
- Employment Verification (pdf 15k)
- Frail Elderly Certification (pdf 12k)
- *Owner's Certificate of Continuing Program Compliance* (pdf 136k)
- *Owner's Certification of Continuing Program Compliance During The Extended Use Period* (pdf 99k)
- *Project Status Form* (pdf 60k)
- Student Verification (pdf 160k)
- Tenant Income Certification (doc 101k)
- Tenant Income Certification Adddenum (pdf 16k)
- Tenant Self-Certification Form (pdf 24k) - For 100% LIHTC Recertifications Only
- Under $5,000 Asset Certification (doc 41k)
- *Year 15 Status Report Form* (pdf 10k)











