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2� 1 ��8379 e�ecuted by the �wner stating the number �f Dwelling Units of the Pr�j ect whi�h, as of the first date of each calendar year, were occupied by �ual�fied Tenan�s (or were deemed to be occupied by �ualified Tenants as provided in subparagraph �a} above for a�� or part of such period}, together with copi�s of annual Certifications of Tenant Eligibility and Income Ver�f��at�on (and supporting documentation} col�ected by the �wner; (d� the �vvn�r shai� collect and ke�p re��rds f�r each qualifi�d �o�v-income building in the Project that show for each year during the Qualified Project Period the f�ll��ving information for each building in the Project and retain such recards for at least six years after the due dat� �vv�th e�tensions} for filing the federal ta� return f�r that year �pra�ided, h�we�er, that the records for th� first y�ar of the �ualif�ed Project Period must be retained for a� least si� years beyond the due date �with e�tensions} for fi�ing the federal �ncome tax return for the last year of the compliance period of the building�: �i} the total number af I]�ve��ing I.Tn�ts in the building (including the number of bedrooms and the s�ze in square feet of each residentia� rental unit}; �ii} the percentage of Dwelling LJn�ts in the building that are �ua��f�ed un�ts; �111� the rent char�ed on each I]we��ing Unit in the bui�ding, in�luding any utility allawances; �iv� the number �f o�cupants in ea�h �ua�if�ed Unit and changes in the number of occupant� in each�ualified Unit; (v} the �ualified Uni� vacancies in the building and informatifln that indicates when and to �vhom the ne�t a�ailable unit was rented; ��i} the annua� income c�rtificatian of each �ua�ified Tenant per �ualif�ed Unit; (vii} d�cumentation ta support each Qua��fzed Tenant's annua� income certification �for e�ampl�, a copy af the Qualified Tenant's federal income tax return, Forms W-� �r veri�catians of income fram third parties �uch as emplayers or s�ate agencies paying unemployment compensa�ion}. Tenant �ncome is t� be ca�cu�ated in a manner consistent with the determination of annual income under Section 8 �f the United States Housing Act of 1937 ("Section 8") and not �n accordance with Che determination of gross income f�r federa� �ncome ta� liability. In the case of a t�nan� recei�ing housing assistance payments under Section S, the documentat�on requir�ment�f this su�sectian 4(d�(vii} is satisfied�f the pub�ic housing authority pr�vides a statement to the �vvner declaring that the tenant's income do�s no� e�ceed the app�icab�e income �imit under Code Section 42�g}; ��iii} the e�igible basis and the �ualif�ed Bas�s of the building at the end of the fxrst year of the Qua�ified Proj ec� Peri�d; and �i�} the character and use of the nonresidentia� portion of the building �nc�uded �n the eligible basis of the building under Section 42�d� of the Code �e.g.,