No, filing status has no impact on eligibility for the credit. Owners of residential low-income rental buildings can claim a low-income housing credit over a 10-year period. You can learn more about the low-income housing credit from the U.S. Department of Housing and Urban Development at http://portal.hud.gov/hudportal/HUD?src=/program_offices/comm_planning/affordablehousing/training/web/lihtc/basics.
A trust that may be changed or terminated by its creator or another person. Such trusts do not provide an income tax savings to the creator.