RR
Rent Regulations

HUD HCV Guidebook § 12

Internal Revenue Service (IRS) Reporting Requirements (HUD HCV Guidebook)

HUD guidance — not codified law
In Force
Verified 9/25/2026 · Next check 10/2/2026
effective 9/25/2026FederalSection 8 HCV

Operative Text

HUD HCV Guidebook § 12
(IRS Form-1099)
The PHA uses the information obtained from the Form W-9 to report to the IRS the amount of income
it has paid to owners (in the form of housing assistance payments). The PHA uses the IRS Form
1099 for this purpose.
Source: Legislative text reproduced verbatim

Effective Timeline

Current
Sep 25, 2026
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Related Rules

§ 888.113
§ 888.113 Fair market rents for existing housing: Methodology.
§ 888.115
§ 888.115 Fair market rents for existing housing: Manner of publication.
§ 5.512
§ 5.512 Verification of eligible immigration status.

Source Information

Source:https://www.hud.gov/sites/dfiles/PIH/documents/HAP Contracts HCV Guidebook Chapter_revised_april_2023.pdf
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