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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.
- Housing Credits Schedule
2026 QAP Funding Rounds
- QAPs - Past and Present
2026-2027 Qualified Allocation Plan (QAP)
Final Version
- 2026-2027 Qualified Allocation Plan - Final Version
- 2026-2027 QAP FAQ and Clarifications
- Summary of Changes- 2026-2027 QAP Final Draft
- 2026-2027 QAP Appendices
- 2026-2027 QAP Schedules - updated 11-6-2025
- 2026-2027 QAP Forms - updated 10-28-2025
2nd Draft
- 2026-2027 Qualified Allocation Plan - 2nd Draft
- 2026-2027 Summary of Changes - 2nd Draft
- 2026-2027 Schedule D - Noncompetitive Private Activity Tax-Exempt Bond Financing - 2nd Draft
- 2026-2027 Schedule D1 - Competitive Private Activity Tax Exempt Bond Financing with AWHTC - 2nd Draft
- 2026-2027 Schedule E - Procedures for Accessing HOME Funds - Draft
- 2026-2027 Schedule I - Procedures for Accessing the Housing Trust Fund - Draft
- 2nd Draft Public Comments
1st Draft
- 2026-2027 Qualified Allocation Plan - Draft
- 2026-2027 Summary of Changes - Draft
- 2026-2027 Schedule D - Noncompetitive Private Activity Tax-Exempt Bond Financing - Draft
- 2026-2027 Schedule D1 - Competitive Private Activity Tax-Exempt Bond Financing - Draft
- 2026-2027 Schedule D2 - 501(c)3 Bonds - Draft
- 2026-2027 Schedule J - Procedures for Accessing Development Fund Loans - Draft
- 1st Draft Public Comments
2025 Qualified Allocation Plan (QAP)
Final Version
- 2025 QAP - Final
- 2025 QAP - Final - Redlined Version
- 2025 QAP Frequently Asked Questions and Clarifications - Updated July 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
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 June 28, 2023
- RED Notice 23-10: Amended Schedules D1 & D2 of 2023-2024 QAP
2023 9% Round
- 9% Funding Round FAQs - Updated June 28, 2023
2023A-C Round Postponement
- 2023A-C Round Postponement FAQs - Updated December 12, 2022
- List of Approved Market Study Providers - Updated September 7, 2023
- Note: See RED Notice 22-58 for information regarding the round postponement
Final Version
- 2023-2024 QAP
- 2023-2024 QAP - Summary of Changes
- 2023-2024 QAP Forms
- 2023-2024 QAP - Form A - 9% Tax Credits - Updated January 4, 2024
- 2023-2024 QAP - Form A - 4% Credits Tax Exempt Bonds - Updated May 8, 2023
- 2023-2024 QAP - Form A - 501(c)3 Tax Exempt Bonds - Updated April 20, 2023
- 2023-2024 Form D - 2023 Carryover Agreement
- 2023-2024 QAP Schedules
- 2023-2024 QAP Appendices
- Opportunity Index and Housing Need Index - Updated May 5, 2023
- Maps for Opportunity Index and Housing Needs Index
- Schedule L - Procedure for the Creation of the Housing Need Index - Updated May 9, 2023
- List of Approved Market Study Providers - Updated December 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 August 5, 2020
- Explanation of QAP Form A update
- 2020-2021 QAP Forms - Updated May 10, 2023
- 2020-2021 QAP Schedules - Updated June 3, 2019
- 2020-2021 QAP Appendices - Updated June 3, 2019
- 2020-2021 QAP Frequently Asked Questions - Updated May 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 March 26, 2019
- 2018-2019 QAP Schedules - Updated May 22, 2018
- 2018-2019 QAP Appendices - Updated October 19, 2017
- 2018-2019 QAP Frequently Asked Questions - Updated May 17, 2018
- 2018 National Housing Trust Fund Application Policy
- 2018 National Housing Trust Fund Threshold Requirements
- 2018 National Housing Trust Fund Supplemental Application
- RED Notices / Newsroom
Click here to access all of IHCDA's RED Notices
- Final Application and Inspection – Form 8609
QAP Final Application Template (applicable to all QAP years) - Updated January 9, 2024
Contacts
- Jack Powell - Real Estate Investment Underwriter
- General Reference Materials
- 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
- Current Applications, Recent Awards, and Existing Properties
- Qualified Contracts
- Qualified Contracts Under Review Listing - Updated August 11, 2025
- Projects Released Through Qualified Contracts - Updated May 20, 2025
- Form C Lists
Form C Lists by Application Round
- 2026A-C Form C List
- 2026B-C AWHTC Form C List - Updated July 25, 2025