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Maryland State Department of Assessments & Taxation
2024 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2024
Apply Online for Faster, Easier Filing & Status Updates www.taxcredits.sdat.maryland.gov
INFORMATION percent (18%) higher monthly rent to qualify ➢ Havereached the age sixty (60) or over on or
forthe credit. beforeDecember 31, 2023; or
The State of Maryland provides a direct check ❖Trailer park residents are advised to submit ➢ Beone hundred percent (100%) totally and
payment of up to $1000.00 a year for renters who an application and allow the state to permanentlydisabled as of December 31,
paid rent in the State of Maryland and who meet determine eligibility. 2023and submit proof of disability from the
certaineligibility requirements. For more Chart 1 is only a guide, the exact amount of your SocialSecurity Administration, other federal
information, please visit our website at totalgross income and rent will be used to retirementsystem, Federal Armed Services
https://dat.maryland.gov/Pages/Tax-Credit- determineyour eligibility. orthe local City/County Health Officer.
Programs.aspx
Column A Column B
Requirements 2. UNDER SIXTY (60) YEARS OF AGE
$1 – 10,000 $117 ➢ Had at least one dependent under the age of
20,000 eighteen and
applicant A new application must be filed every year if 25,000 423 is (18) living with you during 2023
Applicantwishes to be considered for a tax credit. 33,000 576 (iflisted on andyour Federal Income Tax Return
requirements must satisfy all five (5) legal 39,000 1,000 800 social filed), you must include a copy of their
considered: listed below before eligibility can be 43,000 1,100 with security card(s) andand birth certificate(s)
this application;
1. Applicant must have a bona fide leasehold 46,000 1,200 ➢ Did not receive federal or state housing
interest in the property and be legally 49,000 1,300 subsidies; and
responsible for the rent; and 53,000 1,400 ➢ Your 2023 total gross household income was
56,000 1,500 belowthe limit listed in Chart 2.
2. First time applicants, and those who have 59,000 1,600
movedduring the previous year, must submit 62,000 1,700 Important Filing Deadlines
a copy of their lease(s), rental agreement, 66,000 1,800 Thedeadline for filing an application is October 1,
cancelled checks, money order receipts or 69,000 1,900 2024. A properly completed application means
other proof of rent paid. Other applicants 73,000 2,000 that all questions are answered, the form is
mustsubmit a copy upon request; and signed,copies of the entire federal income tax
principal residence must be in Maryland Chart 2 – Under 60 Years of Age return,schedules and forms, necessary Social
3. The where the applicant resided for at least If you are a renter under the age of sixty (60), who Security form (SSA-1099), Railroad Retirement
and (6) months in calendar year 2023; during 2023 had at least one dependent under the Verification or Rate Letter are all included and
six and ageof eighteen (18) living with you and did not applicanthas provided responses to any
4. The dwelling may be any type of rented receivefederal or state housing subsidies or subsequent inquiries made by the Department in
residenceor a mobile home pad on which the reside in public housing, andthe combined a reasonable timeframe.
residence rests, but it may not include any incomeof all residents of your dwelling is below
rented from a public housing authority or the following guidelines, you are encouraged to Privacy and State Data System Security Notice
unit an exempt organization; The principal purpose for which this information is
from and apply. soughtis to determine your eligibility for a tax
5. Applicant, spouse and/or co-tenant(s) must Persons in credit.Failure to provide this information will result
have a combined net worth of less than Household (Includes 2023 Gross Income in a denial of your application. Some of the
$200,000as of December 31, 2023. Applicant and Limit information requested would be considered a
Dependents) “Personal Record” as defined in State
Applicant may later be requested to submit 2 $19,720 Government Article, 10-624§ consequently, you
additionalinformation to verify what was reported 3 24,860 havethe statutory right to inspect your file and to
on the application. This request may include a 4 30,000 filea written request to correct or amend any
statement of living expenses when it appears that 5 35,140 informationyou believe to be inaccurate or
the applicant has reported insufficient means to 6 40,280 incomplete. Additionally, it is unlawful for any
pay the rent and other living expenses. 7 45,420 officer or employee of the state or any political
1 – Age 60 or Older OR 100% Disabled 8 50,560 subdivisionto divulge any income particulars set
Chart 9 55,700 forth in the application or any tax return filed
If you
hundred If you are a renter age sixty (60) or older or one the qualify based upon the income limits above, except order.in accordance with judicial legislative
to percent (100%) disabled, use this chart formulastate will determine your eligibility using the officersHowever, this information is available to
determine your eligibility.
State see if you should file an application to have the comparing rent and gross income. of the state, county or municipality in their
official capacity and to taxing officials of any other
Example: state,
• Find 33, George and Robin Smith, ages 34 and statute.or the federal government, as provided by
income in Column A. (18). Their total household income for
household your approximate 2023 total gross eighteenhave two dependents under the age of
• If your monthly rent is more than the figure in 2023was $16,200 and paid $500.00 per month in INSTRUCTIONS FOR COMPLETING THE
Column rent. APPLICATION
may B (across from your income), you theirThey also paid all their own utilities. Since
be eligible and are encouraged to apply. income is below $30,000 and there are four
Example:Applicant Mary Jones, age 67, lives personsin the household (see Chart 2), the ➢ Please Print Clearly
alone,total income in 2023 was $19,000 and paid Smith’s should apply for the credit. ➢ Do Not Staple Documents
$550 per month in rent. She also paid all her own Eligibility ➢ Do Not Send Original Documents
utilities. With an income close to $20,000 and rent In order to be eligible for a Renters’ Tax Credit,
that is more than $423 per month, Mary Jones youmust meet one of the following eligibility Applicant Details
should apply for the credit. Field 1: Name - Enter the full legal name of
requirements and all five legal requirements.
❖The rent in Chart 1 assumes that you pay all applicant (last name, first name, middle initial).
your own utilities, separate from the monthly 1. AGE SIXTY (60) OR OVER, or ONE Applicant must have a bona fide leasehold
rent. If rent includes gas, electric or heat, you HUNDRED PERCENT (100%) DISABLED interestin the property and be legally responsible
mayneed to have as much as an eighteen for the rent.
Field 2:Social Security Number - Enter
applicant’s nine (9) digit social security number.
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