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Qualifying Low- Income Households

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

While a review of the tenant files will be completed during the audit, the starting point will be an analysis of the tenant rolls. For the first document request, the taxpayer should provide:

  • For the years under audit, rent rolls identifying the households and family size for each low-income unit.

  • Documentation of internal controls in place to ensure that income-qualified households occupy the low-income units (e.g., copies of written procedures) and the taxpayer's policies (e.g., employment requirements and training).

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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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