Guidance on LIHTC Income Averaging

Breaking Down Income Averaging with NCSHA’s Stockton Williams, NCSHA video, December 11, 2018

State Income Averaging Policies, NCSHA, December 6, 2018

Non-Compliance in LIHTC Income Averaging Properties, Thomas Stagg, Novogradac & Company, November 28, 2018

Dominium Income Averaging, Jen Brewerton, November 13, 2018

States Begin Issuing Average Income Set-Aside Guidance, AJ Johnson Consulting Services, Inc. July 5, 2018

NCSHA Letter to the IRS Regarding Average Income Minimum Set-Aside, AJ Johnson Consulting Services, Inc., June 23, 2018

Implementation of LIHTC Income Averaging Raising Key Questions, NMHC, June 21, 2018

Aspire to Average! Part 4, Scott Michael Dunn, Costello Compliance, June 19, 2018

NCSHA Sends Letter to IRS and Treasury Concerning Income Averaging Issues, June 15, 2018

QAP Updates for Various States, HousingOnline.com ( (NH & RA), June 2018

LIHTC Allocating Agencies’ Initial Implementation of Income Averaging, Mark Shelburne, Novogradac, 06/11/2018

Form 8609 (revised 05-2018)

NCSHA Develops Income-Averaging Q&A, Jennifer Schwartz, NCSHA.org, April 21, 2018

     NCSHA Q & A Document

Implementation of LIHTC Income Averaging, Mark Shelburne, Thomas Staggs, Novogradac & Company, April 20, 2018

Housing Credit Income Averaging - State Implementation Webinar, NCSHA, April 6, 2018

Important Changes to LIHTC by CA Act of '18, Richard Goldstein, Forrest David, Milder, Nixon Peabody, March 28, 2018

Income Averaging Discussion and Examples, A.J. Johnson, AJJCS.net, March 26, 2018

LIHTC Bulletin, Sullivan & Worcester, March 26, 2018

Fiscal Year 2013 Program & Budget Initiatives - LIHTC (HUD's thinking on income averaging from 2013)

LIHTC Income Averaging Brochure, New York Housing Conference, Inc.