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Mixed-Use Projects

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

If the project is a mixed-use project with both low-income and market-rate rental units, then:

  • Inspect and analyze any structural differences between market-rate units and low- income units. Are there noticeable differences between the size, cost, or upgrades in the marketrate and low-income units? If there are disproportionate standards, the issue will need to be addressed during the audit. See Chapter 11.

  • Ask the on-site manager to demonstrate how over-income units are tracked to ensure the Available Unit Rule is not violated. See Chapter 12.

If the project also includes commercial space, then inspect the commercial space. Are there any shared assets, such as a parking lot used by customers and low-income residents?

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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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