Placed in Service Package and IRS Tax Form(s) 8609 Request
When an awarded project has completed construction or rehabilitation and prior to the issuance of a low income housing tax credit form (IRS Tax Form(s) 8609), a placed in service package must be submitted, reviewed, and approved. This webpage contains information and directions for completing the placed in service items required by the California Tax Credit Allocation Committee (CTCAC). Follow the placed in service checklist carefully, remembering that many of the documents require executed signatures. When completed, send the package to CTCAC by mail (no email please).
Mail Placed in Service package to CTCAC, include:
- Placed in service package in USB/flash drive format
- Cover letter stating CTCAC Project Number (CA-XX-XXX), Project Name, specify “PIS package”
Attn: Fey Saeteurn
California Tax Credit Allocation Committee
901 P Street, Suite 213A
Sacramento, CA 95814
Please direct questions to Fey Saeteurn, Jyotika Devi, Elaine Johnson, Shia Lor, Rhonda Jassal, Cheng Lee, or Lucy Vang.
- Placed in Service Checklist (Updated August 2023)
- Placed‐in‐Service Application Submission Deadline Memorandum
- Placed in Service Process
- Placed in Service Guidance
- Placed in Service Tutorial Videos
- 2018 Placed in Service Workshop Presentation
- Form B – Eligible Basis by Building
- Guidance Memo relating to Placed in Service packages and limited partnership agreement language relating to reserves
- Average Income Test Federal Election First Year Credit Information
- Cost Certification Statement
- Cost Certification Statement (with HOME Clause)
- Final Cost Certification Template (Updated March 2016)
- Investor Certification Template
- Resyndication Certification (Transfer Event, Net Project Equity Distribution)
- Certification Templates (Section 4 of the Placed in Service Checklist)
- Owner Certification
- Architect Certification
- Energy Analyst Certification
- Sustainable Building Method and Minimum Construction Standards Requirements
- Regulatory Agreement Template
- 9% Federal Credit, 2018 awards
- 9% Federal Credit and State, 2019 awards
- 9% Federal Credit with Qualified Nonprofit, 2019 awards
- 9% Federal and State Credit (Ground Lease), 2018 awards
- 4% Federal Credit - Tax-Exempt Bond Financed Project, 2016-2020 awards
- 4% Federal Credit - Tax-Exempt Bond Financed Project (Ground Lease), 2016-2020 awards
- CTCAC Lease Rider Process
- Leasehold Rider Memo
- CTCAC Lease Rider (Word doc)