Single Parent Exception to the Student Rule

Single Parent Exception to the Student Rule



Q As I understand it, there’s an exception to the student rule for a single parent. At what age is the child no longer considered a child or a full-time student for the purposes of this exception?

A For the LIHTC program, a household cannot be comprised of all full-time students (kindergarten through 12th grade and institutions of higher education) unless they meet one of the following exceptions:

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