Quick answer: WH-520 is the Migrant and Seasonal Agricultural Worker Protection Act Housing Occupancy Certificate. A state or local health authority or other appropriate agency inspects covered housing and issues the certificate. The housing provider supplies accurate facility information but should not self-certify or send a privately completed form to DOL as if an inspection occurred.
This guide explains the federal or state rule in practical filing terms. It uses the latest official material available on August 15, 2026; always use the form and instructions for the tax year you are filing because line numbers, limits and procedures can change.
At a glance
| Question | Practical answer |
|---|---|
| Who this applies to | Agricultural worker housing subject to MSPA occupancy certification |
| What it does not cover | A building permit, employer registration certificate, lease, or self-inspection checklist |
| Where it is handled | Issued and retained through the inspecting state or local authority; used as supporting documentation for MSPA registration and compliance |
How the rule works
Start with the legal character of the payment, transaction, benefit or form—not the label used in an advertisement or summary. Tax results can differ when ownership, timing, filing status, residency, basis, participation or documentation changes. The controlling return instructions should be reconciled with all information statements before filing.
- Identify the housing owner, operator, location and dates of intended occupancy.
- Record the number and type of structures, maximum occupancy and relevant water, sanitation, cooking, sleeping and safety facilities.
- The appropriate authority inspects against the applicable federal or state housing standard.
- An authorized official records approval, occupancy limit, date and signature; deficiencies must be corrected before certification.
- Post or provide the certificate as required and retain it with inspection reports and farm-labor-contractor records.
Practical example
A farm plans to house 24 migrant workers. The operator contacts the responsible county agency before occupancy, provides the location and capacity data, corrects sanitation deficiencies found during inspection, and receives an authorized WH-520 showing the approved maximum occupancy. The farm does not sign the inspector's certification block.
The example isolates the main rule and is not a tax calculation for every fact pattern. Other income, deductions, state conformity, related-party rules and prior-year carryovers can change the final result.
Step-by-step checklist
- Determine which agency has inspection authority.
- Apply early enough for inspection and corrections before occupancy.
- Provide complete housing and operator information.
- Correct cited conditions and obtain official certification.
- Retain and post the certificate and monitor continued compliance.
Keep copies of the filed return, schedules, source documents, calculations and submission confirmation. If an issuer or agency document is wrong, request a correction instead of silently changing a number without an explanatory record.
Common mistakes to avoid
- Self-issuing WH-520 without an authorized inspection.
- Moving workers in before approval.
- Treating the maximum occupancy number as permission to ignore room, sanitation or safety conditions.
A tax software interview can help transfer information, but it cannot verify an uncertain legal classification or recreate missing evidence. Pause and obtain advice from a credentialed tax professional or the responsible agency when the dollars are material or the facts are unusual.
Related NavajoTax guides
For connected planning and reporting issues, see document-management compliance, business risk strategies. Read related pages as a topic cluster, but follow the year-specific official form for the return you actually file.
Frequently asked questions
Is WH-520 mailed to the Wage and Hour Division?
The form states not to send the completed certificate to that office; follow the issuing authority's and registration process's instructions.
Who signs the certificate?
An authorized representative of the state, local health authority or other appropriate inspecting agency.
Does a certificate last forever?
No. Occupancy period, changes, reinspection requirements and local rules must be checked for each use period.
Sources reviewed
- DOL Wage and Hour forms
- DOL WH-520 Housing Occupancy Certificate
- DOL MSPA certificate-registration FAQ
Last reviewed: August 15, 2026. This article provides general educational information, not individualized tax, legal, investment or benefits advice.