Jo Ikelheimer
Jo Ikelheimer has served as NCHM’s Director of LIHTC Compliance since 1998. Jo is the primary architect of NCHM’s Tax Credit Specialist (TCS) course and the lead developer of Blended Occupancy Specialist (BOS). In addition to leading the development of the curricula, Jo trains these courses as well as NCHM’s signature compliance course, Certified Occupancy Specialist (COS).

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IRS Form 8823 and the 8823 Guide

IRS Form 8823 and the 8823 Guide

For those unfamiliar with the Low-Income Housing Tax Credit Program (LIHTC), the number 8823 may have no particular meaning.  However, if you are involved in the development, ownership or management of properties utilizing this federal affordable housing program then it should be part of your knowledge base for a thorough understanding of LIHTC.