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This webpage contains information and directions for completing the placed in service items required by the california tax credit allocation committee (ctcac) Guidance memo relating to placed in service packages and limited partnership agreement language relating to reserves august 2, 2018 memo october 16, 2019 memo Follow the placed in service checklist carefully, remembering that many of the documents require executed signatures.
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Pis staff and managers are available to answer questions as you prepare the placed in service application Before submitting the placed in service package, be sure the final placed in service date(s) is accurate and agreed upon by the general and limited partners (developer and investor). Ctcac has also provided tutorials and guidance on the placed in service web page and periodically schedules pis application training at northern and southern california locations.
An annual owner certification must be submitted to ctcac for each year in which a project was in service or occupied for one day or more
The form should not be completed prior to the next calendar year and must be received by ctcac by the end of march (see website for specific due dates). Pursuant to section 10322(i) of the california tax credit allocation committee (ctcac) regulations, within one year of completing construction of the proposed project, the project owner shall submit ctcac required placed‐in‐service (pis) documentation and request for forms 8609. The sections below outline placed in service requirements and explain ctcac’s review process.
