Preparing for Tour of an IRC §42 Project

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

Examiners should review the credit allocation documents and extended use agreement before touring an IRC §42 project. These documents will identify the terms and conditions of the credit allocation that may be observable during the tour; e.g., providing services, income restrictions lower than the minimum set-aside election, rent skewing, housing types, etc.

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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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