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Are Employer HSA Contributions Included in LIHTC Gross Income for Housing?

Published January 12, 2022

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Short answer: Employer HSA contributions are generally non-taxable income and typically excluded from gross income for LIHTC eligibility, though specific conditions may apply.

Understanding Employer HSA Contributions and LIHTC

When it comes to Low-Income Housing Tax Credit (LIHTC) programs, understanding the impact of employer contributions to Health Savings Accounts (HSAs) on gross income for housing is crucial.

Employer HSA contributions can affect LIHTC eligibility and calculating total income for housing purposes. However, the treatment of employer HSA contributions varies based on different factors.

How Employer HSA Contributions Affect Gross Income

Here are some key points to consider:

  • Employer HSA contributions are generally considered non-taxable income.
  • Non-taxable income is typically excluded from gross income calculations for LIHTC eligibility.
  • However, certain conditions may apply based on the specific LIHTC regulations and guidelines in place.
  • Consulting a tax professional or housing advisor can provide clarity on the treatment of employer HSA contributions in LIHTC gross income calculations.

Impact on Housing Support Qualification

Understanding the connection between employer HSA contributions and LIHTC gross income can significantly influence your qualifications for housing support.

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