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Be on Guard against Identity Theft and Tax Scams
Identity theft, tax refund fraud, and similar tax scams continue to target taxpayers in Vermont. Taxpayers have
reported emails and phone calls from people posing as employees of the Internal Revenue Service (IRS) and the
Vermont Department of Taxes. Some scammers are clever enough to pose as their victims’ tax preparers to obtain
private information. A common ploy scammers use is to falsely claim taxes are owed and demand immediate Page 1
payment using threats and bullying. Scammers often target the elderly using these tactics.
How to protect yourself from becoming a victim
• Never give out personal information unless you are sure of the identity of the person requesting it.
• If you suspect that an email or phone call is fraudulent, do not engage in conversation. Contact the
Department at (802) 828-2865 or 1-866-828-2865 (toll-free) to verify an email or phone call.
How to report fraud
• Report suspected fraud immediately to the Vermont Department of Taxes and the IRS. Information about
how to report fraud is available on the Department website at tax.vermont.gov/identity-theft.
• Suspected fraud also should be reported to the Vermont Attorney General’s Consumer Assistance Program
at 1-800-649-2424 (toll-free).

Online Options for Filers at myVTax.vermont.gov
NO LOGIN REQUIRED

You can do more online through myVTax.
• File extensions for Personal Income Tax
• File Renter Credit Claim (Form RCC-146)
• Landlords can file the Landlord Certificate (Form LRC-140) and Statement of Rent for Mobile
Home Park Lot Rent, Co-ops, and Land Trusts (Form LRC-147)
• File the Homestead Declaration and Property Tax Credit (Form HS-122/Schedule HI-144)
• Set up third party access for your tax preparer
• Respond to correspondence
• Access “Check the Status of your Return” service to view information on your return and refund
status
• Check your estimated payments and carryforwards
• Make your Personal Income Tax payments electronically for no charge via ACH Debit
• File and pay Property Transfer Tax
• Enter into a payment plan

Please note: To e-file your IN-111 and associated schedules, you must use a commercial software vendor. If
you are eligible, you may file for free using one of the software vendors offering free services to Vermonters.
For eligibility and to see the offers, visit tax.vermont.gov/free-file.

2023 Form RCC-146 Instructions
tax.vermont.gov Page 1 of 6

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FORM RCC-146 Renter Credit Claim

General Instructions
The Vermont legislature made substantial changes to the Renter Credit program in Act 160 of 2020. These changes impact claims
made beginning with the 2022 income tax filing season and thereafter. The Renter Credit Program refunds eligible
renters a portion of their rent paid based on HUD fair market rent guidelines. Page 2
Eligibility for Renter Credit: You must meet all the following eligibility requirements:
1. You were domiciled in Vermont for the entire calendar year 2023
2. You were not claimed in 2023 as a dependent of another taxpayer
3. You rented in Vermont for at least 6 months in 2023
You are no longer required to obtain a landlord certificate from your landlord in order to apply for a Renter Credit.
However, your landlord is required to file a certificate with the Department in order for your application to be
honored. You will need to know the SPAN for the unit you are filing on. If you didn’t file a federal income tax return
in 2023, please use the instructions below. Only include items of income that would be included on the federal return
if you filed one. For more information on what’s included on the federal return, see the federal income tax forms and
instructions at www.irs.gov.
Missing Information or Incomplete Filing: Claims that are incomplete or are missing key information will be considered UNFILED.
Deceased Renter: A claim cannot be filed on behalf of a deceased person. The right to file a Renter Credit Claim is personal to the
claimant and does not survive the claimant’s death, regardless if they had rented six months or more.
Lot Rent: Do NOT file a renter credit if the rent you pay is for lot rent for your mobile home. See instructions for Form HS-122,
Homestead Declaration and Property Tax Credit Claim.
E-file your Renter Credit Claim for quicker processing atmyVTax.vermont.gov.
Due Date: Your application must be filed no later than the Oct. 15 filing deadline. Returns received after this date cannot be accepted.
Injured Spouse Claims: To make an “injured spouse” claim, send the following information prior to filing your claim:
1. Copy of federal Form 8379, Injured Spouse Allocation (if you filed one with the IRS)
2. Your signed letter of request
3. A copy of your current lease
Mail to: ATTN: Injured Spouse Unit, Vermont Department of Taxes, PO Box 1645, Montpelier, VT 05601-1645.
The Department will notify you if the renter credit is taken to pay a bill. You have 30 days from the date on the notice
to submit the injured spouse claim to the Department.

2023 Partial Credit Income Limits by County
FAMILY SIZE
COUNTY 1 2 3 4 5 6 7 8
ADDISON $34,700 $39,650 $44,600 $49,550 $53,550 $57,500 $61,450 $65,450
BENNINGTON $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
CALEDONIA $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
CHITTENDEN $39,800 $45,450 $51,150 $56,800 $61,350 $65,900 $70,450 $75,000
ESSEX $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
FRANKLIN $32,930 $37,630 $42,350 $47,020 $50,800 $54,580 $58,320 $62,100
GRAND ISLE $32,930 $37,630 $42,350 $47,020 $50,800 $54,580 $58,320 $62,100
LAMOILLE $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
ORANGE $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
ORLEANS $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
RUTLAND $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
WASHINGTON $33,900 $38,750 $43,600 $48,400 $52,300 $56,150 $60,050 $63,900
WINDHAM $31,750 $36,300 $40,850 $45,350 $49,000 $52,650 $56,250 $59,900
WINDSOR $32,700 $37,350 $42,000 $46,650 $50,400 $54,150 $57,850 $61,600

2023 Form RCC-146 Instructions
tax.vermont.gov Page 2 of 6

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2023 Full Credit Income Limits by County
FAMILY SIZE
COUNTY 1 2 3 4 5 6 7 8
ADDISON $20,850 $23,800 $26,800 $30,000 $35,140 $40,280 $45,420 $50,560
BENNINGTON $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
CALEDONIA $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
CHITTENDEN $23,900 $27,300 $30,700 $34,100 $36,850 $40,280 $45,420 $50,560
ESSEX $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560 Page 3
FRANKLIN $19,760 $22,600 $25,640 $30,340 $35,280 $40,280 $45,420 $50,560
GRAND ISLE $19,760 $22,600 $25,640 $30,340 $35,280 $40,280 $45,420 $50,560
LAMOILLE $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
ORANGE $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
ORLEANS $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
RUTLAND $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
WASHINGTON $20,350 $23,250 $26,150 $30,000 $35,140 $40,280 $45,420 $50,560
WINDHAM $19,050 $21,800 $24,860 $30,000 $35,140 $40,280 $45,420 $50,560
WINDSOR $19,600 $22,400 $25,200 $30,000 $35,140 $40,280 $45,420 $50,560

Line-by-Line Instructions
Claimant Information Enter your name, your spouse/civil union partner’s name if filing a joint return, your Social Security
Number(s), and your date of birth.
Vermont School District Code If you do not know your Vermont School District Code for your rental, you can look it up in the
Vermont income tax booklet table. Select the three-digit school district code for the town where you lived on
Dec. 31, 2023, or the last rental unit for the year.
Mailing Address Use the address where you receive mail from the United States Post Office. If the mailing address on your return is
incorrect and the Department requires additional information, this will delay the processing of your return and your
credit until we receive a valid mailing address. If you move after you submit your renter credit claim, please change
your address with the Department as soon as possible. See our website to learn how to change your mailing address.
Physical Address Enter your physical rental unit as of Dec. 31, 2023 or the last rental place you occupied. Your physical residence
is where you lived and may be different from your mailing address.
County Enter the county of the last rental unit you lived in during 2023.
Federal Filing Status Enter the corresponding letter of the filing status used on your 2023 federal income tax return. If you are not
required to file a federal income tax return, leave the box blank.
Line 1 Enter the SPAN for the place you rented on Dec. 31, 2023 or the last place you rented if you were not renting on
Dec. 31, 2023. If you do not know the number, you can look it up on our website at tax.vermont.gov/span-finder or
your landlord can provide it.
Lines 2 through 6 ALL questions must be answered or the claim cannot be processed. Check the appropriate “Yes” or “No” box for
Lines 2 through 4 to determine your eligibility. Check the appropriate “Yes” or “No” box for Lines 5 and 6.
Line 6a Indicate the total number of months your rent was subsidized.
Line 7 Indicate the total number of months you rented in 2023.
Line 8 Enter the number of personal exemptions claimed on Form IN-111, Vermont Income Tax Return, Line 5d. If you
did not or are not required to file Form IN-111, complete the Personal Exemptions Worksheet and enter the total on
Line 8.
PERSONAL EXEMPTIONS WORKSHEET
Complete this worksheet if you did not file a federal Form 1040 and Vermont Income Tax Return, Form IN-111
1. Enter “1” for yourself if no one can claim you as a dependent ........................... 1. ____
2. Enter “1” for your jointly filed spouse or CU partner if no one can claim them as a
dependent or if you are a qualifying widow(er) ....................................... 2. ____
3. Enter number of other dependents claimed on federal Form 1040. This includes any
dependents other than yourself and/or your spouse, that no one else has claimed. . . . . . . . . . . . . 3. ____
4. Add Lines 1 through 3 ......................................................... 4. ____
NOTE: A dependent is someone that resided with you for 183 days or more in 2023, qualifies as your
dependent under federal rules and didn’t provide over half of their own support in 2023.

Line 9 Check the appropriate “Yes” or “No” box if you filed a federal Form 1040. If you did not file a federal Form 1040,
please refer to each line for instruction for Lines 10 through 14.

2023 Form RCC-146 Instructions
tax.vermont.gov Page 3 of 6

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Line 10 If you filed a federal Form 1040: Enter the Total Income from federal Form 1040, Line 9.
If you did not file a federal Form 1040: Enter the total amount of wages, salaries, and other compensation
(generally reported on federal Form W-2, Box 1, issued by the payer) and the total pensions, annuities and IRA
distributions you received (generally found on the federal Form 1099 issued by the payer). Include on this line
alimony received; business income (but do not enter business losses); capital gains; other gains; any income from
rental real estate, royalties, partnerships, S corporations, trusts, etc.; farm income; unemployment compensation; and Page 4
any other income that would be included in federal total income if you filed a federal income tax return.
Line 11 If you filed a federal Form 1040: Seventy-five percent of nontaxable Social Security benefits from federal
Form 1040, Line 6a minus Line 6b. Multiply result by 75% (0.75).
If you did not file a federal Form 1040: Total all payments received under the federal Social Security Act, including
regular social security benefits, social security disability benefits and supplemental security income (generally found
on federal Form SSA-1099). Include the gross amount before Medicare is subtracted. Multiply the total by 75%
(0.75) and enter on Line 11.
Line 12 If you filed a federal Form 1040: Tax-exempt interest - Report the amount of tax-exempt interest reported on your
federal Form 1040, Line 2a.
If you did not file a federal Form 1040: Enter all interest and ordinary dividends you received. These amounts can
generally be found on the federal Form 1099 issued by the payer.
Line 13 If you filed a federal Form 1040: Loss add backs - Enter the amount of any negative amount (net loss) shown
on federal Form 1040 or Form 1040-SR, Line 7, and federal Schedule 1, Lines 3, 4, 5, 6, and 8a. Enter the total
of the amounts as a positive number. Loss would include business loss, capital loss, net operating losses including
carryforward NOL, trust and estate loss, sale of business personal property loss and farm losses.
If you did not file a federal Form 1040: See instructions regarding business losses for Line 10 total income above.
Leave this line blank.
Line 14 Add Lines 10 through 13. Enter total here.
Signature Sign and date the claim. An unsigned claim is considered incomplete and UNFILED.
Disclosure Authorization If you wish to give the Department authorization to discuss your 2023 Renter Credit Claim with your tax
preparer, check this box and include the preparer’s name. This authorization will automatically end April 15, 2029.
Preparer If you are a paid preparer, you must also sign the claim, enter your Social Security Number or PTIN and, if employed
by a business, the FEIN of the business. If someone other than the filer(s) prepared the return without charging a fee,
then that preparer’s signature is optional.

2023 Form RCC-146 Instructions
tax.vermont.gov Page 4 of 6

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                                         VERMONT SCHOOL DISTRICT CODES
 Homeowners:   For Form IN-111, use the school district code where you owned a home and resided last Dec. 31.  For Form HS-122, use the 
school district code where you own a home and reside on April 1 this year.
 Renters:  Use the school district code where you rented last Dec. 31, or the last date rented in 2022.  Check with your local school officials 
if you are not sure which code to use.   Enter the school district code on Form IN-111 (if you are required to file that form) and Form RCC-146. 
 Nonresidents:  Enter 999 for the school district code on Form IN-111.                                                                           Page 5
  VT                             VT                                         VT                             VT      
  SCHOOL  SCHOOL DISTRICT NAME   SCHOOL  SCHOOL DISTRICT NAME               SCHOOL  SCHOOL DISTRICT NAME   SCHOOL  SCHOOL DISTRICT NAME
 CODE                           CODE                                       CODE                           CODE 
  001   ADDISON                  064   ELMORE                               125   MONTGOMERY               190   SPRINGFIELD
  002   ALBANY                   065   ENOSBURG                             126   MONTPELIER               191   STAMFORD
  003   ALBURGH                  066   CITY OF ESSEX JUNCTION               127   MORETOWN                 192   STANNARD
  004   ANDOVER                  067   ESSEX TOWN                           128   MORGAN                   193   STARKSBORO
  005   ARLINGTON                070   FAIR HAVEN                           129   MORRISTOWN               194   STOCKBRIDGE
  006   ATHENS                   068   FAIRFAX                              130   MOUNT HOLLY              195   STOWE   
  255   AVERILL                  069   FAIRFIELD                            131   MOUNT TABOR              196   STRAFFORD
  256   AVERY’S GORE             071   FAIRLEE                              135   NEW HAVEN                197   STRATTON
  007   BAKERSFIELD              072   FAYSTON                              132   NEWARK                   198   SUDBURY
  008   BALTIMORE                257   FERDINAND                            133   NEWBURY                  199   SUNDERLAND
  009   BARNARD                  073   FERRISBURGH                          134   NEWFANE                  200   SUTTON  
  010   BARNET                   074   FLETCHER                             136   NEWPORT CITY             201   SWANTON
  011   BARRE CITY               075   FRANKLIN                             137   NEWPORT TOWN             202   THETFORD
  012   BARRE TOWN               076   GEORGIA                              138   NORTH BENNINGTON ID      203   TINMOUTH
  013   BARTON                   258   GLASTENBURY                          140   NORTH HERO               204   TOPSHAM
  014   BELVIDERE                077   GLOVER                               139   NORTHFIELD               205   TOWNSHEND
  015   BENNINGTON               078   GOSHEN                               141   NORTON                   206   TROY      
  016   BENSON                   079   GRAFTON                              142   NORWICH                  207   TUNBRIDGE
  017   BERKSHIRE                080   GRANBY                               143   ORANGE                   208   UNDERHILL ID
  018   BERLIN                   081   GRAND ISLE                           144   ORLEANS                  209   UNDERHILL TOWN
  019   BETHEL                   082   GRANVILLE                            145   ORWELL                   210   VERGENNES
  020   BLOOMFIELD               083   GREENSBORO                           146   PANTON                   211   VERNON 
  021   BOLTON                   084   GROTON                               147   PAWLET                   212   VERSHIRE
  022   BRADFORD                 085   GUILDHALL                            148   PEACHAM                  213   VICTORY 
  023   BRAINTREE                086   GUILFORD                             149   PERU                     214   WAITSFIELD
  024   BRANDON                  087   HALIFAX                              150   PITTSFIELD               215   WALDEN 
  025   BRATTLEBORO              088   HANCOCK                              151   PITTSFORD                216   WALLINGFORD
  026   BRIDGEWATER              089   HARDWICK                             152   PLAINFIELD               217   WALTHAM
  027   BRIDPORT                 090   HARTFORD                             153   PLYMOUTH                 218   WARDSBORO
  028   BRIGHTON                 091   HARTLAND                             154   POMFRET                  261   WARNER’S GRANT
  029   BRISTOL                  092   HIGHGATE                             155   POULTNEY                 219   WARREN 
  030   BROOKFIELD               093   HINESBURG                            156   POWNAL                   262   WARREN’S GORE
  031   BROOKLINE                094   HOLLAND                              157   PROCTOR                  220   WASHINGTON
  032   BROWNINGTON              095   HUBBARDTON                           158   PUTNEY                   221   WATERBURY
  033   BRUNSWICK                096   HUNTINGTON                           159   RANDOLPH                 222   WATERFORD
  252   BUEL’S GORE              097   HYDE PARK                            160   READING                  223   WATERVILLE
  034   BURKE                    098   IRA                                  161   READSBORO                224   WEATHERSFIELD
  035   BURLINGTON               099   IRASBURG                             162   RICHFORD                 225   WELLS    
  036   CABOT                    100   ISLE LA MOTTE                        163   RICHMOND                 226   WELLS RIVER
  037   CALAIS                   101   JAMAICA                              164   RIPTON                   227   WEST FAIRLEE
  038   CAMBRIDGE                102   JAY                                  165   ROCHESTER                230   WEST HAVEN 
  039   CANAAN                   103   JERICHO                              166   ROCKINGHAM               234   WEST RUTLAND
  040   CASTLETON                253   JERICHO ID                           167   ROXBURY                  235   WEST WINDSOR
  041   CAVENDISH                104   JOHNSON                              168   ROYALTON                 228   WESTFIELD
  042   CHARLESTON               185   KILLINGTON                           169   RUPERT                   229   WESTFORD
  043   CHARLOTTE                105   KIRBY                                170   RUTLAND CITY             231   WESTMINSTER
  044   CHELSEA                  106   LANDGROVE                            171   RUTLAND TOWN             232   WESTMORE
  045   CHESTER                  107   LEICESTER                            172   RYEGATE                  233   WESTON 
  046   CHITTENDEN               108   LEMINGTON                            173   SAINT ALBANS CITY        236   WEYBRIDGE
  047   CLARENDON                259   LEWIS                                174   SAINT ALBANS TOWN        237   WHEELOCK
  048   COLCHESTER               109   LINCOLN                              175   SAINT GEORGE             238   WHITING  
  049   CONCORD                  110   LONDONDERRY                          176   SAINT JOHNSBURY          239   WHITINGHAM
  050   CORINTH                  111   LOWELL                               177   SALISBURY                240   WILLIAMSTOWN
  051   CORNWALL                 112   LUDLOW                               178   SANDGATE                 241   WILLISTON
  052   COVENTRY                 113   LUNENBURG                            179   SEARSBURG                242   WILMINGTON
  053   CRAFTSBURY               114   LYNDON                               180   SHAFTSBURY               243   WINDHAM
  054   DANBY                    115   MAIDSTONE                            254   SHAFTSBURY ID            244   WINDSOR
  055   DANVILLE                 116   MANCHESTER                           181   SHARON                   245   WINHALL 
  056   DERBY                    117   MARLBORO                             182   SHEFFIELD                246   WINOOSKI
  057   DORSET                   118   MARSHFIELD                           183   SHELBURNE                247   WOLCOTT
  058   DOVER                    119   MENDON                               184   SHELDON                  248   WOODBURY
  059   DUMMERSTON               120   MIDDLEBURY                           186   SHOREHAM                 249   WOODFORD
  060   DUXBURY                  121   MIDDLESEX                            187   SHREWSBURY               250   WOODSTOCK
  061   EAST HAVEN               122   MIDDLETOWN SPRINGS                   260   SOMERSET                 251   WORCESTER
  062   EAST MONTPELIER          123   MILTON                               188   SOUTH BURLINGTON
  063   EDEN                     124   MONKTON                              189   SOUTH HERO    
                                                                                                    2023 Form RCC-146 Instructions
      tax.vermont.gov                                                                                              Page 5 of 6

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Taxpayer Assistance

Visit Our Website for Forms Not Included in This Booklet
We have provided the forms in this booklet that most Vermonters need to file their taxes.  All forms are available 
at tax.vermont.gov.  The following forms are not included in this booklet:                                         Page 6
   •  IN-117       Vermont Credit for Income Tax Paid to Other State or Canadian Province
   •  IN-119       Vermont Tax Adjustments and Nonrefundable Credits
   •  IN-153       Vermont Capital Gains Exclusion
   •  IN-151       Application for Extension of Time to File Form IN-111.  A Vermont extension is not 
                   required to be filed if a federal extension was filed and you are not required to submit a 
                   payment with your extension.

2023 Due Dates
                                                                                   Final Date Accepted
                                                               Initial      NOTE:  Penalties, interest, and 
   Form #              Form Description
                                                           Due Date         late filing fees may accrue  
                                                                                   after initial due date.
   IN-111     2023 Vermont Income Tax Return               April 15
              Application for Extension of Time to File 
   IN-151                                                  April 15
              Form IN-111 Vermont Income Tax Return
   RCC-146    2023 Renter Credit Claim                     April 15                  Oct. 15
   HS-122     2024 Homestead Declaration                   April 15                  Oct. 15
HS-122/HI-144 2024 Property Tax Credit Claim               April 15                  Oct. 15

Taxpayer Advocate
The Vermont Department of Taxes offers free, confidential service when a taxpayer encounters difficulty resolving 
tax issues.  The Taxpayer Advocate may be able to help if:
   •  You are experiencing extreme economic hardship from the Department’s action, or
   •  It is taking more than 180 days to resolve your tax issue, or
   •  You have not received a response or resolution to the problem by the date promised by the Vermont 
   Department of Taxes.
The Taxpayer Advocate will review your situation, help you understand what needs to be done to resolve it, and 
keep you updated on the progress of your situation.  Please note that the Taxpayer Advocate cannot override the 
provisions of the law or represent taxpayers at Department hearings.

To contact the Taxpayer Advocate:                         Mail:  ATTN:  Taxpayer Advocate
   Telephone:      (802) 828-6848                                  Vermont Department of Taxes
   Fax:            (802) 828-6982                                  133 State Street
   Email:          tax.taxpayeradvocate@vermont.gov                Montpelier, VT  05633-1401

                                                                            2023 Form RCC-146 Instructions
   tax.vermont.gov                                                                            Page 6 of 6

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