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As the end of the calendar year nears, your site’s annual certification to your state housing agency is approaching. Under Treasury Regulation Section 1.42-5(c)(1), owners are required to certify to the state agency that allocated the credit at least annually that, for the preceding 12-month period, the site was operated in compliance with Internal Revenue Code (IRC) Section 42 requirements. Most state agencies define “annual period” as the calendar year with due dates for submission.
