Units comprised of full-time students do not qualify as a LIHTC unit unless one of the following exceptions apply continually for the period of time that everyone is a full-time student:
- All adults are married and entitled to file a joint tax return.
- An adult member is a single parent with a minor child in the unit, the adult is not-a tax dependent of any third party, and the children are not claimed as a tax dependent by anyone other than one of their parents (even if the other parent is not in the unit)
- The household includes a member who receives welfare assistance in the form of Temporary Assistance to Needy Families (TANF).
- The household includes a member who formerly received foster care assistance (that means they were a foster child or adult)
- The household contains a member who gets assistance from the Job Training Partnership Act (JTPA) or similar programs (NOTE: The “Workforce Investment Act” has replaced JTPA)