HUD Section 8 Renewal Guide; IRS Audit Technique Guide

BROADCAST EMAIL – Regulatory Update

August 13, 2015

1) HUD Section 8 Renewal Guide

On August 7th, HUD issued the updated the Section 8 Renewal Policy Guidebook. The Guide provides comprehensive guidance for renewing expiring Section 8 HAP contracts. It also incorporates the procedures contained in previous Section 8 expiring contract Housing Notices, along with a number of other changes. You’ll note that Chapters 2 and 16 have been completely revised, and all other changes are noted by asterisks (*) within the body of the Guide. There is a revised Chapter 14 for 515 properties with project-based Section 8 HAP Contracts. Chapter 14 brings a modified, more structured HUD review.

The Guide becomes effective November 5, 2015 and will apply to renewal applications received by HUD (or post-marked) November 5, 2015, or later.

2) IRS Audit Technique Guide

The IRS released an update of its audit technique guide (ATG) for the Low-Income Housing Tax Credit (LIHTC) program. The ATG provides guidance for IRS examiners to audit owners of LIHTC properties. The ATG update appears to include additional discussion about general public use and fair housing.  The ATG was last updated in September 2014.

CARH’s national office and our outside General Counsel, Nixon Peabody, LLP, are reviewing both the HUD Section 8 Renewal Guide and the IRS Audit Technique Guide and will provide additional information and details on both in future broadcast emails or  in CARH News.

Please contact the CARH national office at or 703-837-9001 should you have questions or concerns.


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