Low Income Housing Tax Credits (LIHTC)
This page is intended primarily for developers of affordable rental housing in the state of Indiana. The Low Income Housing Tax Credit program (LIHTC) is a federal source of funds and one of the country's and our state's most powerful tools for creating new affordable rental housing.
The Qualified Allocation Plan (QAP) provides selection criteria and application requirements for the federal LIHTC and multifamily tax-exempt bond programs and the state Affordable and Workforce Housing Tax Credit.
Click HERE to access the IHCDA Payment Portal.
Click HERE for RED Compliance or HERE for IHCDA Online Compliance Reporting.
QAP Funding Rounds
Form C Lists by Application Round
- 2027A-C Form C List - posted 7/7/2026
- 2027B-C Form C List - posted 7/7/2026
- 2026A-C Form C List
- 2026B-C AWHTC Form C List - Updated 7-25-2025
2026-2027 Qualified Allocation Plan (QAP)
- 2026-2027 Qualified Allocation Plan - Final Version
- 2026-2027 QAP FAQ - 2027 Edition - updated 2-26-2026
- Summary of Changes- 2026-2027 QAP Final Draft
- 2026-2027 QAP Appendices
- 2026-2027 QAP Schedules - updated 5-22-2026
- 2026-2027 QAP Forms - updated 5-6-2026
- Market Study Analysis- Approved Provider List - updated 4-6-2026
2025 Qualified Allocation Plan (QAP)
- 2025 QAP - Final
- 2025 QAP - Final - Redlined Version
- 2025 QAP Frequently Asked Questions and Clarifications - Updated 7-2-2024
- 2025 QAP Summary of Changes
- RED Notice 24-17 - 2025 Qualified Allocation Plan (QAP)
- 2025 QAP Appendices
- 2025 QAP Schedules
- 2025 QAP Forms - Updated 4-21-2026
2023-2024 Qualified Allocation Plan (QAP)
2023 Multifamily Tax-Exempt Bond Volume and Affordable and Workforce Housing Tax Credit
- Bond-State Tax Credits FAQs - Updated 6-28-2023
- RED Notice 23-10: Amended Schedules D1 & D2 of 2023-2024 QAP
2023 9% Round
- 9% Funding Round FAQs - Updated 6-28-2023
2023A-C Round Postponement
- 2023A-C Round Postponement FAQs - Updated 12-12-2022
- List of Approved Market Study Providers - Updated 9-7-2023
- Note: See RED Notice 22-58 for information regarding the round postponement
- 2023-2024 QAP
- 2023-2024 QAP - Summary of Changes
- 2023-2024 QAP Forms
- 2023-2024 QAP - Form A - 9% Tax Credits - Updated 1-4-2024
- 2023-2024 QAP - Form A - 4% Credits Tax Exempt Bonds - Updated 5-8-2023
- 2023-2024 QAP - Form A - 501(c)3 Tax Exempt Bonds - Updated 4-202023
- 2023-2024 Form D - 2023 Carryover Agreement
- 2023-2024 QAP Schedules
- 2023-2024 QAP Appendices
- Opportunity Index and Housing Need Index - Updated 5-5-2023
- Maps for Opportunity Index and Housing Needs Index
- Schedule L - Procedure for the Creation of the Housing Need Index - Updated 5-9-2023
- List of Approved Market Study Providers - Updated 12-19-2022
2022 Qualified Allocation Plan (QAP)
- 2022 QAP - Final
- 2022 QAP Forms
- Form D - 2022 Carryover Agreement
- Form E - Tax Credit Lien - Revisions for 2022 Allocations
- 2022 QAP Schedules
- Schedule C - Preferred Market Study Provider Application
- 2022 QAP Appendices
2020-2021 Qualified Allocation Plan (QAP)
- 2020-2021 QAP - FINAL
- QAP Form A - Updated 8-5-2020
- Explanation of QAP Form A update
- 2020-2021 QAP Forms - Updated 5-10-2023
- 2020-2021 QAP Schedules - Updated 6-3-2019
- 2020-2021 QAP Appendices - Updated 6-3-2019
- 2020-2021 QAP Frequently Asked Questions - Updated 5-8-2020
- 4% Credits / Tax-Exempt Bonds Application Frequently Asked Questions
- 2020-2021 QAP Overview at IAHC Annual Meeting
- 2020-2021 QAP - FINAL - Summary of changes
2018-2019 Qualified Allocation Plan (QAP)
- 2018-2019 QAP
- 2018-2019 QAP Forms - Updated 3-26-2019
- 2018-2019 QAP Schedules - Updated 5-22-2018
- 2018-2019 QAP Appendices - Updated 10-19-2017
- 2018-2019 QAP Frequently Asked Questions - Updated 5-17-2018
- 2018 National Housing Trust Fund Application Policy
- 2018 National Housing Trust Fund Threshold Requirements
- 2018 National Housing Trust Fund Supplemental Application
Click here to access all of IHCDA's RED Notices
QAP Final Application Template (applicable to all QAP years) - Updated 1-9-2024
Final Application Template - including State AWHTC
Contacts
- Jack Powell - Real Estate Investment Underwriter
- LIHTC Online Application Walk Through & Training
- 2024 Affordable and Workforce Housing Tax Credit Awards
- Most Common Construction Issues Presentation - 2019 Indiana Housing Conference
- 2023 LIHTC Cost Containment Data
- Utility Allowances
- FAQ - What is Section 42 Rental Housing
- Tenants Guide to Section 42 Rental Housing 2023-2024 QAP Frequently Asked Questions
- CORES Presentation Slides
- CORES Presentation Recording
- Use code v^t!$G#0 to access the training video
- Click here to access recent Low Income Housing Tax Credit Applications
- Click here to access the listing of Existing Low Income Housing Tax Credit Properties - updated 5-11-2026
- Click here to access the listing of Low Income Housing Tax Credit and Bond Applications
- Click here to access the listing of returned Low Income Housing Tax Credits - updated 3-25-2026
- Qualified Contracts Under Review Listing - Updated 9-24-2026
- Projects Released Through Qualified Contracts - Updated 3-26-2026