(1) require tenants to state whether an occupant, such as a minor child, is not required to file a New York State income tax return;
(2) provide that the operative date for the determination of who is a tenant, co-tenant or occupant who must be identified on the ICF, and whose income, if any, will be included in total annual income, will be the date of service of the ICF upon the tenant;
(3) require the tenant to list all tenants, co-tenants, and other occupants whose incomes may be included in total annual income, and who vacated the housing accommodation within the calendar year in which the ICF is served, or within the two calendar years preceding the service of the ICF, and the dates on which such persons vacated the housing accommodation;
(4) require the tenant to include in total annual income the income of any such person who vacated the housing accommodation temporarily; and
(5) contain such other information as the DHCR deems appropriate.
(c) Section 2527.9 of this Title to the contrary notwithstanding, the owner must serve the ICF by at least one of the following methods: personal delivery, certified mail, regular first class mail, or as otherwise provided in an operational bulletin issued pursuant to section 2527.11 of this Title. The owner shall obtain and retain, the following proofs of service:
(1) for personal delivery, a copy of the ICF signed and dated by the tenant acknowledging receipt;
(2) for certified mail, a United States Postal Service receipt stamped by the United States Postal Service; or
(3) for regular first class mail, a United States Postal Service certificate of mailing stamped by the United States Postal Service.