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Chapter 17 Category 11l Low-Income Units Occupied by Nonqualified Full-Time Students Note *Until further guidance is provided through administrative ruling or regulation, the IRS will evaluate an
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Low-income units occupied by are housing units that are intended for individuals or families with low incomes.
Owners or managers of properties that contain low-income units are required to file low-income units occupied by.
To fill out low-income units occupied by, owners or managers need to provide information about the number of low-income units, the income limits for these units, and the number of occupants.
The purpose of low-income units occupied by is to monitor and ensure the availability of affordable housing for individuals or families with low incomes.
The information that must be reported on low-income units occupied by includes the number of low-income units, the income limits for these units, and the number of occupants.
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