LIHTC Guide
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The 120-Day Verification Window

  • For LIHTC certifications, verification documents must generally be dated within 120 days before the certification effective date.
  • To find the earliest acceptable document date, enter the certification effective date, choose 120 days, and select Before.
  • To find how long a verification remains usable, enter the document date, choose 120 days, and select After.

Certification Timeline

  • The Certification Timeline tab lays out the related dates for one certification: the earliest acceptable verification date, whether each document is inside the window, when the oldest verification goes stale if the effective date slips, the lease end, and the next annual recertification with notice dates.
  • The next recertification falls on the anniversary of the move-in date. An interim certification does not change that anniversary.
  • Buildings where every unit is a LIHTC unit may be exempt from annual income recertification after the first year (IRC §42(g)(8)(A)), but many agencies and investors still require them. Notice timing and recertification windows also vary by agency and management company, so set the notice days to match your policy.

Other Common Windows

  • State housing finance agencies set their own timing rules for notices, inspections, and corrections, and these windows vary (45, 90, and 180 days are common).
  • Use the Days Between Dates mode to check the age of a document: for example, the days between a verification date and a planned effective date.

How Days Are Counted

  • This calculator counts calendar days, including weekends and holidays.
  • The start date is day zero: one day after January 1 is January 2.
  • Counting conventions can differ by program and agency. Confirm the applicable rule with your state agency or investor before relying on a computed deadline.