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IRS Notice 2022-05

Wednesday, January 12, 2022

Yesterday the Arizona Department of Housing (ADOH) received Notice 2022-05 from the Department of the Treasury and the Internal Revenue Service. This Notice extend previous relief for the ten percent test for carryover allocations, the 24-month minimum rehabilitation period, the placed-in-service deadline, the reasonable period for restoration or replacement in the event of casualty loss, and agency correction periods. The notice also provides an extension to satisfy occupancy obligations. To view Notice 2022-05 download Infomation Bulletin 04-22 on the Publications page.

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Arizona Department of Housing
1110 W. Washington #280
Phoenix, AZ 85007
TTY: 711 Relay Service
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Phone: 602.771.1000
Fax: 602.771.1002
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