Tax Credit Basics 15: Program Certifications (HOTMA)

In previous courses, you learned about certifications that must be performed to determine initial eligibility, as well as annual recertifications to show that each program-qualified household continues to be eligible. Adjusted certifications also are performed when a new member joins a qualified household. The process of completing required certifications is very important, and to avoid noncompliance, care must be taken to perform them correctly.