Assistance for Individuals or Households Displaced by a Major Disaster

The Internal Revenue Service allows owners of multifamily housing developments financed with AHFA-administered Housing Credits to provide temporary housing in vacant units to displaced individuals or households displaced due to a major disaster declared by the president:

• IRS Rev. Proc. 2014-49
• IRS Rev. Proc. 2014-50
• AHFA Disaster Relief Memorandum

Housing Credit property owners must request approval from AHFA to participate, prior to housing any displaced individuals. Please complete the form below and return to AHFA's compliance staff:

• Request to House Displaced Households of a Federal Declared Disaster

Once AHFA approves the request, the owner may use the form located below to comply with IRS Revenue Procedures 2014-49 and 2014-50:

• Displaced Household of a Federal Declared Disaster Certification

If you have any questions, please contact AHFA's compliance staff.