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Maryland State Department of Assessments & Taxation
2023 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2023
Apply online www.taxcredits.sdat.maryland.gov
INFORMATION percent (18%) higher monthly rent to qualify Have reached the age sixty (60) or over on or
for the credit. before December 31, 2022; or
The State of Maryland provides a direct check Trailer park residents are advised to submit Be one hundred percent (100%) totally and
payment of up to $1000.00 a year for renters who an application and allow the state to permanently disabled as of December 31,
paid rent in the State of Maryland and who meet determine eligibility. 2022 and submit proof of disability from the
certain eligibility requirements. For more Chart 1 is only a guide, the exact a mount of your Social Security Administration, other federal
information, please visit our website at total gross income and rent will be used to retirement system, Federal Armed Services
https://dat.maryland.gov/Pages/Tax-Credit- eligibility the local City/County Health Officer.
Programs.aspx determine your or
Column A Column B
Requirements 2. UNDER SIXTY (60) YEARS OF AGE
Had at
A new application must be filed every year if $1 – 20,00010,000 $117 eighteen least(18) one dependent under the2022ageandof
576
applicant wishes to be considered for a tax credit. 25,000 423 is listed on your livingFederalwith youIncomeduringTax Return
Applicant 33,000 (if filed), and
requirements mustlisted satisfybelowall five (5) legal 39,000 1,000 800 social security youcard(s)mustandincludebirthacertificate(s)copy of their
this application;
considered: before eligibility can be 43,000 1,100 with and
1. Applicant must have a bona fide leasehold 46,000 1,200 Did not receive federal orstate housing
interest in the property and be legally 49,000 1,300 subsidies; and
responsible for the rent; and 53,000 1,400 Your 2022total gross household income was
56,000 1,500 below the limit listed in Chart 2.
2. First time applicants, and those who have 59,000 1,600
moved during the previous year, must submit 62,000 1,700 Important Filing Deadlines
a copy of their lease(s), rental agreement, 66,000 1,800 The deadline for filing an application isOctober 1,
cancelled checks, money order receipts or 69,000 1,900 2023. A properly completed application means
other proof of rent paid. Other applicants 73,000 2,000 that all questions are answered, the form is
must submit a copy upon request; and signed, c opies of the entire federal income tax
Chart 2 – Under 60 Years of Age return, schedules and forms, necessary Social
3. The principal residence must be in Maryland If you are a renter under the age of sixty (60), who Security form (SSA-1099), Railroad Retirement
and where the applicant resided 2022;for at least during2022 had at least one dependent under the Verification or Rate Letter are all included and
six (6) months in calendar year and age of eighteen (18) living withyou and did not applicant has provided responses to any
4. The dwelling may be any type of rented receive federal orstate housing subsidies or subsequent inquiries made by the Department in
residence or a mobile home pad on which the reside in public housing, and the combined a reasonable timeframe.
residence rentedrests,from abutpublicit mayhousingnot includeauthoany income of all you are encouraged to
residents of your dwelling is below
unit rity or the following guidelines, Privacy and State Data System Security Notice
from an exempt organization; and apply. The principal is to determinepurpose foryourwhich eligibilitythis informationfor a tax is
sought
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 2022 Gross Income in a denial of your application. Some of the
$200,000 as of December 31, 2022. Applicant and Limit information requested would be considered a
Dependents) “Personal Record” as defined in State
Applicant may later be requested to submit 2 $18,310 Government Article, § 10-624 consequently, you
additional information to verify what was reported 3 23,030 have the statutory right to inspect your file and to
on the application. This request may include a 4 27,750 file a written request to correct or amend any
statement ofliving expenses when it appears that 5 32,470 information you believe to be inaccurate or
the applicant has reported insufficient means to 6 37,190 incomplete. Additionally, it is unlawful for any
pay the rent and other living expenses. 7 41,910 officer or employee of the state or any political
– Age 60 or Older OR 100% Disabled 8 46,630 subdivision to divulge any income particulars set
Chart 1 9 51,350 forth in the application or any tax return filed
If you are a rente
If you qualify based upon the income limits above, ccordance with judicial
hundred percent (100%) r age sixtydisabled,(60) olderoruse thisor onechart the state will exceptorder. in a legislative
and gross income.
to see if you should file an application to have the formula comparing determinerent your eligibility using the officers However,of the state, thiscountyinformationor municipality is availableintotheir
State determine your eligibility.
• Find your approximate total Example: George and Robin Smith, ages 34 and official the federal government, as provided by
capacity and to taxing officials of any other
33, state, or
household income in Column 2022 A. gross eighteen have two(18).dependents under the age of statute.
Their total household income for
• If your monthly ren t is more than the figure in 2022 was $16,200 and paid $500.00 per month in INSTRUCTIONS FOR COMPLETING
Column B (across from your income), you THE
rent. They also paid all their own utilities. Since APPLICATION
may be eligible and are encouraged to apply. their income is below $27,750 and there are four
Example: Applicant Mary Jones, age 67, lives persons in the household (see Chart 2), the Please Print Clearly
alone, total income in 2022 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 you must meet one of the following eligibility Applicant Details
should apply for the credit. ts. Field 1: Name - Enter the full legal name of
requirements and all five legal requiremen
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, ONEor Applicant must have a bona fide leasehold
rent. If rent includes gas, electric or heat, you HUNDRED PERCENT (100%) DISABLED interest in the property and be legally responsible
may need to have as much as an eighteen for the rent.
Field 2: Social Security Number Enter- Field 3: Date of Birth - Month, Day and Year the Field 4: Mailing Address - Enter the mailing
applicant’s nine (9) digit social security number. applicant was born. address if it differs from the principal address.
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