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You probably know that when a low-income household’s income exceeds 140 percent of the income limit (or 170 percent in the case of deep rent-skewed units), you must follow the Next Available Unit (NAU) rule to make sure the owner can continue claiming credits for the over-income unit. But you might not realize that changes in a household’s size can trigger the NAU rule. This can occur if a household’s size increases or decreases.
