income tax form
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Tara Rogers
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(888) 363-8808

Eligible Types of Housing

How To Apply

Make sure the Applicant/Developer/Borrower meets all LIHTC requirements.

Ensure all resident or potential low-income resident qualifications are met.

Download and complete DSHA’s LIHTC application package including all relevant exhibits and submit to DSHA by the applicable program year deadline.

Applicant Qualifications

Nonprofit and for-profit developers may apply for the LIHTC program.

This program allows both corporate and private investors to receive a fair return on their investment in affordable housing. The program design allows individuals, as well as limited partnerships who own rental housing for low-income families, to utilize the credit.

Resident Qualifications

At minimum, all LIHTC projects must meet IRS and DSHA household/resident restrictions:

Households whose incomes do not exceed 60% of the median income based on family size and county location are eligible to reside in tax credit properties. Rents are capped to remain affordable to families earning less than 60% of median income.

The owner of a qualified low-income building must rent at a minimum either 20 percent of the units to households with incomes of 50 percent or less of the area median income or 40 percent of the units to households with incomes of 60 percent or less of the area median income.

A certain percentage of all units must be set aside to serve the needs of some of Delaware’s most vulnerable populations.

Tax Credit Policies, Forms, and Compliance Documentation

Please download and review the documents below to learn more about tax credit policies, get forms, and understand compliance issues.

DSHA Tax Credit Compliance Monitoring Manual (2024)
DSHA Tax Credit Compliance Monitoring Manual (2024) DSHA Tax Credit Compliance Monitoring Manual (2024)
DSHA TIC Form DSHA TIC Form
DSHA Asset Certification DSHA Asset Certification
Employment Verification Employment Verification
Student Financial Aid Verification Student Financial Aid Verification
Annuity Verification Annuity Verification
Real Estate Verification Real Estate Verification
Asset (401K) Verification Asset (401K) Verification
Stocks and Bonds Verification Stocks and Bonds Verification
Child Support Affidavit Child Support Affidavit
Casualty Loss Form Casualty Loss Form
Revised IRS 8823 Guide January 2011 Revised IRS 8823 Guide January 2011
Self-Certification Form Self-Certification Form
Owner's Certification of Continuing Compliance(Fillable) Owner’s Certification of Continuing Compliance(Fillable)
Owner's Certificate of Compliance During Extended Use Period (Fillable) Owner’s Certificate of Compliance During Extended Use Period (Fillable)
Notice of Noncompliance Notice of Noncompliance
Access Card-Self Certification Access Card-Self Certification
UPCS Unit Checklist UPCS Unit Checklist
Self-Certification of Unborn Child Self-Certification of Unborn Child
Documentation of Decrease in Family Size Documentation of Decrease in Family Size
Annual Student Certification Annual Student Certification
Foster Care Verifications Foster Care Verifications
Veteran's Benefits Verification Veteran’s Benefits Verification
Military Pay Verifications Military Pay Verifications
Certification of Zero Income Certification of Zero Income
Request for Occupancy Waiver Request for Occupancy Waiver
Utility Study Utility Study
Post – 15 Compliance Monitoring Procedures
Post - 15 Compliance Monitoring Procedures Post – 15 Compliance Monitoring Procedures
Qualified Contract Process
Qualified Contract Process Qualified Contract Process
Qualified Contract Price Worksheet Qualified Contract Price Worksheet
Qualified Contract Price Worksheet A Qualified Contract Price Worksheet A
Qualified Contract Price Worksheet B Qualified Contract Price Worksheet B
Qualified Contract Price Worksheet C Qualified Contract Price Worksheet C
Qualified Contract Price Worksheet D Qualified Contract Price Worksheet D
Qualified Contract Price Worksheet E Qualified Contract Price Worksheet E
DSHA Draw and Cost Certification Guide (2020 – 2022)
DSHA Draw and Cost Certification Guide (2020 – 2022) DSHA Draw and Cost Certification Guide (2020 – 2022)
Mortgagor Draw Forms Mortgagor Draw Forms
Contractor Draw Forms Contractor Draw Forms
Mortgagor Cost Certification Forms Mortgagor Cost Certification Forms
Contractor Cost Certification Forms Contractor Cost Certification Forms
10% Test Forms 10% Test Forms
50% Test Forms 50% Test Forms
DSHA Audit Guide – Revised 12.3.20
Surplus Cash Form Surplus Cash Form
DSHA Audit Schedules and Reports DSHA Audit Schedules and Reports
DSHA Profit and Loss Statement DSHA Profit and Loss Statement
LIHTC Income Limits
2024 Income Limits 2024 Income Limits
2023-24 LIHTC Income Limits 2023-24 LIHTC Income Limits

Area of Opportunity Land Bank Program

DSHA set-aside $5,000,000 (subject to availability) in funding for the Area of Opportunity Land Bank program. The Area of Opportunity Land Bank Loan (“AO Land Bank”) program aims to help facilitate the creation of affordable rental housing in high-opportunity areas. Applications will be accepted on a rolling basis as long as funds are available.

LIHTC Funding Round Documentation

LIHTC Funding Round Documentation

2025 – 2026 2023 – 2024 2021 – 2022 2020 2019 2018

2023 – 2024

QAP and Supplemental Documents
2023-2024 QAP Download Documents
Application Information
Contractor Documentation
Applications Received & Award Announcements
Public Hearing Documents

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