Performance Standards and Links

8823 Standards
IRS Form 8823 is the Low Income Housing Credit Agencies Report of Noncompliance or Building Disposition. The form is issued by the State Housing Authorities when a property has not remained in compliance with IRS regulations. All General Partners and Property Managers should be aware of the areas of noncompliance; the 8823 Guide was revised in April 2011

Uniform Physical Condition Standards
When performing a physical inspection, state agencies use UPCS as the standard for evaluating that properties are providing housing that is decent, safe, sanitary and in good condition. UPCS is used by HUD to come up with their REAC scores, and has now been
adopted for use in tax credit properties. UPCS looks at five areas: the site, the building exteriors, the building systems, the common areas, and the individual units.