1. (a) For all rental programs administered by the Department, annual income shall be determined consistent with the Section 8 Program, using the definitions of annual income described in HUD Handbook 4350.3 as amended from time to time. For the Housing Tax Credit program, where there is a conflict between the HUD Handbook 4350.3 and the IRS Guide for Completing Form 8823, the Department will evaluate annual income consistent with the IRS Guide. At the time of program designation as a low income household, Owners must certify and document household income. In general, all low income households must be certified prior to move in.
2. (b) The Department permits Owners to use check stubs or other firsthand documentation of income and assets provided by the applicant or household in lieu of third party verification forms. It is not necessary to first attempt to obtain a third party verification form.
3. (c) The Department requires the use of the TDHCA Income Certification form, unless the property also participates in the Rural Development or a Project Based HUD Program, in which case, the other program's income certification form will be accepted.

Source Note:The provisions of this §10.606 adopted to be effective December 27, 2012, 37 TexReg 9908.