Katayuan ng Mag-aaral (Low-Income Housing Tax Credit or LIHTC Rule): Households made up entirely of full-time students generally do not qualify unless ( 1 ) of the following exceptions is met: (Proof of full/part-time student status and eligibility for LIHTC exceptions is required.)
1. All adults that are legally married and entitled to file a joint tax return.
2. At least one student is a single parent with child(ren) and this parent is not a dependent of someone else, and the child(ren) is/are not dependent(s) of someone other than a parent.
3. At least one student is receiving assistance under Title IV of the Social Security Act (i.e., Temporary Assistance to Needy Families or TANF).
4. At least one student participates in a program receiving assistance under the Workforce Innovation and Opportunity Act or under other similar federal, estado, o lokal na batas.
5. Household consists of at least one student who has formerly been under the care and placement responsibility of the state agency responsible for administering foster care.