Revenue Procedure 2014-49

OMB 1545-2237

This revenue procedure provides guidance to State housing credit agencies (Agencies) and owners of low-income buildings (Owners) regarding the suspension of certain income limitation requirements under section 42 of the Internal Revenue Code for certain low-income housing tax credit properties affected by major disaster areas declared by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121 et seq. (Stafford Act).

The latest form for Revenue Procedure 2014-49 expires 2023-08-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Rev. Proc. 2014-49.pdf Supplementary Document
Notice 2012-68 Hurricane Sandy Relief.pdf Supplementary Document
SUP STAT (1545-2237)(c).docx Supporting Statement A
Revenue Procedure 2014-49

All Historical Document Collections

202306-1545-007 Approved without change	Extension without change of a currently approved collection	2023-08-30
201908-1545-024 Approved with change	Extension without change of a currently approved collection	2019-12-30
201606-1545-022 Approved without change	Extension without change of a currently approved collection	2016-07-29
201305-1545-025 Approved without change	Extension without change of a currently approved collection	2013-05-30
201211-1545-003 Approved without change	No material or nonsubstantive change to a currently approved collection	2012-11-05
201211-1545-001 Approved without change	New collection (Request for a new OMB Control Number)	2012-11-02