Utility Allowance 
On July 29, 2008, the IRS issued final regulation 1.42-10 (Utility Allowances). The final regulation revises and expands the methods available for calculating utility allowances, in addition to outlining other changes. The 2009 OHFA Utility Allowance Guidelines describe how owners of tax credit projects should implement final regulation 1.42-10.
- 2012 DRAFT – Utility Allowance Policies and Procedures (460 KB Adobe PDF File)
If you have any questions concerning utility allowance, contact your regional representative.
- Utility Allowance Policies and Procedures (516 KB Word File) (revised 5/16/11)
- Utility Allowance Request Form (622 KB Adobe PDF File)
- Utility Allowance Statement of Non-Renewal Form (511 KB Adobe PDF File)
- Utility Allowance Certification (389 KB Adobe PDF File)
- Permission to Obtain Utility Records (454 KB Adobe PDF File)
Utility Assistance for Residents
The Ohio Department of Development administers programs to assist households having trouble paying their home heating costs. Some income limits apply. Households should be encouraged to check out the available assistance programs on the web at http://development.ohio.gov/cdd/ocs/heap.htm, or for further assistance call 1.800.282.0880; TDD 1.800.868.1557.




