OMB control number
Revenue Procedure 2014-49
OMB 1545-2237 ยท TREAS/IRS.
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 2026-12-31 and is listed under ICR 202306-1545-007.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 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 |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202306-1545-007 | Extension without change of a currently approved collection | 2023-08-30 | Approved without change | |
| 201908-1545-024 | Extension without change of a currently approved collection | 2019-12-30 | Approved with change | |
| 201606-1545-022 | Extension without change of a currently approved collection | 2016-07-29 | Approved without change | |
| 201305-1545-025 | Extension without change of a currently approved collection | 2013-05-30 | Approved without change | |
| 201211-1545-003 | No material or nonsubstantive change to a currently approved collection | 2012-11-05 | Approved without change | |
| 201211-1545-001 | New collection (Request for a new OMB Control Number) | 2012-11-02 | Approved without change |