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77060962v1 <br /> <br /> <br /> B-1-9 <br /> <br />The responsibility of documenting and determining eligibility (including completing and signing the Tenant <br />Income Certification form) and ensuring such documentation is kept in the tenant file is extremely important and <br />should be conducted by someone well-trained in tax credit compliance. <br /> <br />These instructions should not be considered a complete guide on tax credit compliance. The responsibility for <br />compliance with federal program regulations lies with the owner of the building(s) for which the credit is <br />allowable.