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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. See Chapter 12. 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 providing 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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