Request for On-Site/Employee Unit and Treatment of Common Space Unit Pursuant to IRS Revenue Ruling 92-61
Last Updated: November 2025
Instructions: Complete this form to request approval to add, change, or remove an on-site employee unit or unit used as a site office or tenant facility in Housing Tax Credit properties monitored by Minnesota Housing, and/or properties financed with an amortizing or deferred Minnesota Housing loan that restricts 100% of the units (that is, 100% of the units are Assisted Units).
Submit pages 1 and 2 and the section(s) relevant to the type of request (help text is at the top of each section), with a completed Request for Action (RFA) following RFA submission instructions.
Property Information
Property Name:      
Property Development Number: D     
Property City:      
Request to (check all that apply):
	 Add a unit
	 Change to a different unit
	 Remove unit, no longer required
For (check all that apply):
	 On-site personnel
	 Manager
	 Security
	 Maintenance
	 Site office
	 Tenant facility

Owner Certification
By signing below, the owner of the above property certifies the information and statements herein are true and correct to the best of its knowledge and belief. The owner also certifies that it has notified and/or has consent of all lenders with financing on this property and, where applicable its tax credit suballocator, the U.S. Department of Housing and Urban Development (HUD) and/or the U.S. Department of Agriculture (USDA) Rural Development for the addition, change, or removal of the unit that is the subject of this request, and the change will not cause noncompliance with any funding sources or rental assistance contracts.
Where applicable, the owner will file or has filed a tax return consistent with IRS Revenue Ruling 92-61 concerning treatment of a Common Space Unit.
     
Name of Property Owner
     	     
Authorized Representative Printed Name	Title
     	     
Authorized Representative Signature	Date

New Unit for On-Site Employee Request
Complete this section to request a new unit for on-site employee.
Building and Unit Information
Building Street Address:      
Building City, State ZIP Code:      
Building Identification Number (BIN), for tax credit properties only:      
Unit #:      
Square Footage of Unit:      
Employee Unit Information
1.	Does the owner require the employee to live on-site? 
a.	If no, explain why the unit is needed.
	     
2.	Describe the duties of the person or team who will reside in the unit.
	     
3.	Does the property already have an on-site employee unit? 
a.	If yes, indicate the current unit (building and unit #), describe how it is being used, and explain why another unit is needed.
	     
4.	Will the unit also serve as the site office? 
a.	If yes, is the unit ADA compliant? 
i.	If no, describe the plan and timeline the owner is taking to make the unit ADA compliant.
	     
5.	Date the employee anticipates moving in:      
6.	Provide additional information, if any, related to this request.
	     

New Unit for Site Office or Tenant Facility Request
Complete this section to request a new unit for site office or tenant facility.
Building and Unit Information
Building Street Address:      
Building City, State ZIP Code:      
Building Identification Number (BIN), for tax credit properties only:      
Unit #:      
Square Footage of Unit:      
Site Office or Tenant Facility Information
1.	Describe in detail how the unit will be used.
	     
2.	If using for a site office, is the unit ADA compliant? 
a.	If no, describe the plan and timeline the owner is taking to make the unit ADA compliant.
	     
3.	If using for a tenant facility, is the unit accessible? 
a.	If no, describe the plan and timeline the owner is taking to make the unit accessible.
	     
4.	Will residents be charged to use the space? 
a.	If yes, describe what the charges are for, the amount, and whether charges are refundable.
	     
5.	Will the unit be used by an organization not related to the owner or manager that will provide tenant services? 
a.	If yes, indicate the name of the organization and the monthly rent:      
6.	Does the property already have a unit for a site office or tenant facility? 
a.	If yes, indicate the current unit, describe how it is being used, and explain why another unit is needed.
	     
7.	Will this unit be utilized to serve other properties or non-residents? 
a.	If yes, describe what services will be provided to other properties from this unit and/or who else besides residents will have access or be served.
	     
8.	Effective date the unit is planned to be used for a site office or tenant facility:      
9.	Provide additional information, if any, related to this request.
	     

Notification of Treatment of Common Space Unit Pursuant to IRS Revenue Ruling 92-61
This section must also be completed if the property has Housing Tax Credits monitored by Minnesota Housing.
1.	Is the common space unit reasonably required for the operation of the above property and does it meet the requirements of IRS Revenue Ruling 92-61? 
a.	If no, the unit cannot be treated as a Common Space Unit.
2.	The required Applicable Fraction for the building in which the common space unit is located is      %. The Applicable Fraction after the addition, change, or removal of the Common Space Unit identified above will be      %.
3.	Provide additional information, if any, related to this request.
	     
Refer to IRS Revenue Ruling 92-61, section 1.05 of the Housing Tax Credit Compliance Guide, and the 8823 Guide for definitions and treatment of full-time manager units (also known as Common Space Units).

Change to a Different Unit for the Same Use Request
Complete this section to request a change to a different unit for the same use. If changing units but for a different use, complete the Employee or On-Site Unit No Longer Needed section to report a unit no longer needed and/or the New Unit for On-Site Employee Request section or New Unit for Site Office or Tenant Facility Request section to request a new unit. Also complete the Notification of Treatment of Common Space Unit Pursuant to IRS Revenue Ruling 92-61 section if the property has tax credits monitored by Minnesota Housing.
Building and Unit Information
Current Unit Building Street Address:      
Current Unit Building City, State ZIP Code:      
Current Unit Building Identification Number (BIN), for tax credit properties only:      
Current Unit #:      
Square Footage of Current Unit:      
New Unit Building Street Address:      
New Unit Building City, State ZIP Code:      
New Unit Building Identification Number (BIN), for tax credit properties only:      
New Unit #:      
Square Footage of New Unit:      
Different Unit for the Same Use Information
1.	What is the unit currently being used for?
	     
2.	Explain why a different unit is needed.
	     
3.	If the unit also serves as the site office, is the new unit ADA compliant? 
a.	If no, describe the plan and timeline the owner is taking to make the unit ADA compliant.
	     
4.	If using for a tenant facility, is the new unit accessible? 
a.	If no, describe the plan and timeline the owner is taking to make the unit accessible.
	     
5.	Effective date of the change:      
6.	Provide additional information, if any, related to this request.
	     

Employee or On-Site Unit No Longer Needed
Complete this section if an employee or on-site unit is no longer needed.
Building and Unit Information
Building Street Address:      
Building City, State ZIP Code:      
Building Identification Number (BIN), for tax credit properties:      
Unit #:      
Unit No Longer Needed Information
1.	Explain why the unit is no longer needed.
	     
2.	Effective date the unit will no longer be used as an employee or on-site unit:      
3.	Provide additional information, if any, related to this request.
	     
For properties with Minnesota Housing loans, when a unit is no longer being used as an on-site/employee unit, it must be treated as an Assisted Unit under Minnesota Housing’s loan agreement(s). For properties with Housing Tax Credits, owners must comply with the required Applicable Fraction for the building.