1. (a) For all rental programs administered by the Department, annual income shall be determined consistent with the Section 8 Program administered by HUD, using the definitions of annual income described in 24 CFR §5.609 as further described in the 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 IRS Form 8823, the IRS guidance will be controlling. 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. Certification and documentation of household income is an Owner's responsibility, even if the Owner is using a manager's services to handle tenant intake and leasing. Accordingly, Owners should ensure that they hire competent and properly trained managers and that they exercise appropriate oversight of any manager's activities.
2. (b) For the initial certification of a household residing in a HOME, NHTF, NSP or TCAP RF unit at a Development committed HOME funds after August 23, 2013, owners must examine at least two months of source documents evidencing annual income (e.g., wage statement, interest statement, unemployment compensation).

Source Note:The provisions of this §10.611 adopted to be effective February 11, 2019, 44 TexReg 560.