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Contacting State Agencies

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The state agencies maintain complete project histories and are the best source for information (other than the taxpayer) about the project. State agency contact information can be identified on

Form 8823 (lines 14 and 15) or at the website for the National Council of State Housing Agencies, www.ncsha.org.

IRC §7602(c) requires the IRS to provide advance notice to the taxpayer when contacts may be made with third parties. See IRM 4.10.1.6.12. State agencies should not be contacted about specific taxpayers until the decision to proceed with the examination has been made and only after providing notice to the taxpayer.

The state agency will be able to provide:

  • The credit allocation application,

  • The credit carry-over agreement,

  • The final cost certification submitted by the taxpayer,

  • The state agency's gap analysis,

  • Results of physical inspections,

  • Notices of noncompliance, and

  • Correspondence between the state agency and the taxpayer.

The state agency may be contacted to provide additional information and clarifications. Documentation of a state agency's reviews of the project may be available and can provide insight regarding specific instances of noncompliance and the taxpayer's overall ability to maintain the project in compliance.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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