HUD HCV Guidebook § 10
Documentation (HUD HCV Guidebook)
Operative Text
The PHA must72 request from the owner a copy of the owner’s IRS Form W-9, Request for Taxpayer Identification Number and Certification, for IRS reporting purposes. This request usually occurs at the time of execution of the HAP contract, although some PHAs request that the owner submit this form with the request for tenancy approval. IRS Form W-9 asks for the owner’s name, the business name and address, and the taxpayer identification number. Once an owner has provided the IRS Form W-9, Request for Taxpayer Identification Number and Certification, the form is not required should the owner enter into another HAP contract on behalf of a different tenant and property with the PHA. 70 Form HUD-52641, Page 7, Part B Section 14 71 Form HUD-52641, Page 7, Part B Section 14 72 24 CFR § 982.158(a) Although not required by HUD, many PHAs also require proof of ownership. Some PHAs may have access to local tax assessor records and require staff to review these records to verify ownership. Other PHAs require the owner to provide an original or other document that verifies the owner. Additionally, most PHAs do require a copy of an executed property management agreement when another entity is acting on behalf of the legal property owner.
Under HUD Housing Choice Voucher Guidebook § 10, Public Housing Authorities (PHAs) are required by 24 CFR § 982.158(a) to collect IRS Form W-9 from property owners participating in the Housing Choice Voucher program, primarily for federal tax reporting purposes. This collection typically happens when the Housing Assistance Payment (HAP) contract is signed, though some PHAs request it earlier during tenancy approval. Once an owner has submitted a W-9 to a PHA, that same form covers subsequent HAP contracts with that PHA for different tenants or properties, so resubmission is not required. Beyond the W-9, many PHAs also independently require proof of ownership and, where a property manager is involved, a copy of the executed property management agreement.
Plain English — not legal advice.
Owners participating in the Housing Choice Voucher program under HUD Housing Choice Voucher Guidebook § 10 generally submit a completed IRS Form W-9 to the PHA at or before HAP contract execution, providing their legal name, business name and address, and taxpayer identification number. Compliant operators keep in mind that a previously submitted W-9 on file with the same PHA satisfies the requirement for subsequent HAP contracts, so a new form is not needed each time. Because individual PHAs vary in their additional documentation requirements — such as proof of ownership or a property management agreement when a third-party manager is involved — operators typically confirm the specific PHA's documentation checklist before submitting a request for tenancy approval.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
HUD Housing Choice Voucher Guidebook § 10 governs documentation that PHAs collect from landlords, including the IRS Form W-9, as part of the HAP contract process under 24 CFR § 982.158(a). While this provision primarily places obligations on the PHA and the property owner rather than the tenant, voucher holders may find it useful to understand that their PHA is responsible for verifying owner information before a HAP contract is finalized. Tenants who believe their PHA is not following required documentation procedures can raise concerns directly with their local PHA, contact the U.S. Department of Housing and Urban Development, or reach out to a tenant-rights organization for general guidance on the voucher program's administrative requirements.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 26, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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