Placed in Service Package and Form 8609 Request
When an awarded project has completed construction or rehabilitation and prior to the issuance of a low income housing tax credit form (Form 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 (TCAC). Follow the placed in service checklist carefully, remembering that many of the documents require executed signatures. When completed, send the package to TCAC by mail (no email please) in USB/flash drive format. Please direct questions to Marisol Parks, Diane SooHoo, Richard Chinakwe, Jyotika Devi, Elaine Johnson, Lisa Laughter, Alex Ninh, or Lucy Vang.
- Placed in Service Checklist (Updated February 2020)
- Placed in Service Guidance
- Placed in Service Package Processing Memo
- Please note: currently TCAC staff is not able to meet the 60 day goal referenced in the processing memo. Due to a high volume of both placed in service packages and applications for reservation or credit, staff’s resources are currently inadequate to meet the 60 day review goal. We are in the process of hiring additional staff to help with the increase in workload, but please be aware that the high volume of awards made in 2015 and 2016 will continue to impact staff’s ability to complete an initial placed in service package review within 60 days of receipt. TCAC management’s ability to review and approve Form 8609 issuance is also impacted by the current high volume of placed in service packages. With additional staffing expected to be in place in the fall of 2019, TCAC will work to reduce the current initial review time from 120 days to the 60 day goal.
- 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
- 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, 2017 awards
- 9% Federal Credit and State, 2018 awards
- 9% Federal Credit with Qualified Nonprofit, 2018 awards
- 9% Federal and State Credit (Ground Lease), 2017 awards
- 4% Federal Credit - Tax-Exempt Bond Financed Project, 2016-2018 awards
- 4% Federal Credit - Tax-Exempt Bond Financed Project (Ground Lease), 2016-2018 awards
- TCAC Lease Rider Process
- Leasehold Rider Memo
- TCAC Lease Rider
- TCAC Lease Rider (Word doc)