Multi-Family (MF) buildings must qualify for the 45L Tax credit as individual dwelling units. When one dwelling unit is modeled per zone CHEERS automatically converts the MF plan to individual dwelling units and then calculates 45L eligibility using the MICROPAS Tax Credit software.
When a MF plan is modeled using multiple dwelling units per single zone the features for each dwelling unit cannot be automatically determined. Therefore, additional guidance is needed to separate each feature to its appropriate dwelling unit.
The 45L Multi-Family Worksheet provides a list of features whose “Areas” cannot be automatically determined. Carefully review each feature and modify the areas as necessary. Provided below are some examples.