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Oklahoma Housing Finance Agency - Tax Credit Compliance Manual: Revised August 2015 - click on the link above to access all LIHTC forms and information. Compliance Forms - The Ohio Housing Finance Agency (OHFA) Get more: Ohfa tax credit compliance manualAll Education OHFA Inspection allows the auditors to complete LIHTC compliance increased the sample selection size by approximately 60% for Ohio LIHTC properties. HUD collects LIHTC data at the property level and the tenant level. HUD's property database includes information on the size, unit mix, and location ofcompliance period. The program is jointly administered by the IRS and state-authorized tax credit allocating agencies. Each state receives tax credits AHTC Compliance Resources · Internal Revenue Code, Section 42 · OHFA Chapter 36 Rules · Guide for Completing Form 8823 · HUD 4350.3 Chapter 5 Determining Income