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.
If you have any questions concerning utility allowance, contact your regional representative.
- Utility Allowance Policies and Procedures (152 KB Word File)
- Consumption Utility Allowance Form (598 KB Adobe PDF File)
- Consumption Utility Allowance Statement of Non-Renewal Form (509 KB Adobe PDF File)
- Utility Allowance Certification (725 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.

