Fillable Printable Renters' Tax Credit Instructions and Application Form - Maryland
Fillable Printable Renters' Tax Credit Instructions and Application Form - Maryland
Renters' Tax Credit Instructions and Application Form - Maryland
2015
s
2015 MARYLAND RENTERS’ TAX CREDIT
INSTRUCTIONS AND APPLICATION
Form RTC-60
Filing Deadline - September 1, 2015
·
·
State of Maryland
D
epartment of Assessments and Taxation
www.dat.maryland.gov
The State of Maryland provides a direct check payment of up to $750 a year for renters who paid rent in the State of
Maryland and meet certain eligibility requirements.
• Renters age 60 and over or those 100% disabled as of December 31, 2014, see CHART 1 below.
• Renters under age 60, who have one or more dependents under the age of 18 living in their household and who
do not receive Federal or State housing subsidies or reside in public housing, see CHART 1 & 2.
CHART 1 - AGE 60 OR OLDER OR 100% DISABLED.
If you are age 60 or older or 100% disabled, use this chart to see if you should file an application to have the State
determine your eligibility.
1. Find your approximate 2014 total gross household income in Column A.
2. If your monthly rent is more than the figure in Column B across from your income, you may be eligible and are
encouraged to apply.
(A) (B) (A) (B) (A) (B)
2014 Total 2014 2014 Total 2014 2014 Total 2014
Gross Income Monthly Rent Gross Income Monthly Rent Gross Income Monthly Rent
$1 - 5,000 14 $10,000 $117 $15,000 $303
6,000 28 11,000 147 17,000 394
7,000 42 12,000 178 20,000 544
8,000 56 13,000 219 25,000 794
9,000 86 14,000 261 30,000 1,044
EXAMPLE: Mary Jones, age 67, had a $9,964 income in 2014 and she paid $245 per month rent. She also paid all
her own utilities. With an income close to $10,000 and rent that is more than $117 per month, Mary Jones
should apply for the credit.
If you are a renter under the age of 60 who, during 2014 had at least one dependent under the age of 18 living with you
AND you did not receive Federal or State housing subsidies or reside in public housing, AND the combined income of all
residents of your dwelling is below the following guidelines, you are encouraged to apply.
CHART 2 - UNDER 60 YEARS OF AGE.
Persons in Household 2014 Gross Persons in Household 2014 Gross Persons in Household 2014 Gross
(Includes Applicant) Income Limit (Includes Applicant) Income Limit (Includes Applicant) Income Limit
2 $16,057 5 $28,265 8 $40,484
3 $18,552 6 $31,925 9 $48,065
4 $23,834 7 $36,384
Note: If you qualify based upon the income limits above, the State will determine your eligibility using the formula
comparing rent and gross income.
EXAMPLE: George and Robin Smith, ages 34 and 33, have two dependents under the age of 18. The total
household income for 2014 was $16,200. In 2014 they paid $500 per month rent and they paid all their
own utilities. Since their income is below $23,834 (see Chart 2 on this page), the Smiths should apply
for the credit.
• The rent in Chart 1 assumes that you pay all your own utilities separate from the monthly rent. If the rent includes gas,
electric or heat, you may need to have as much as an 18% higher monthly rent to qualify for a credit.
• Trailer park residents are advised to submit an application and allow this office to determine eligibility.
• Chart 1 is a guide only, and the exact amount of your income and rent will be used to determine your eligibility. If you
submit an application, the State will determine your eligibility.
RTC-60.2015:RTC-60 11/25/14 4:50 AM Page 3
P
LEASE COMPLETE OTHER SIDE OF APPLICATION FIRST
1. WHO CAN FILE?
A
GE 60 OR OVER OR 100%
DISABLED
In order to be eligible for a 2015
Renters’ Tax Credit, the applicant must
meet ONE of the following requirements.
• have reached age 60, on or before
December 31, 2014 OR
• be 100% totally and permanently
disabled as of December 31, 2014
and submit proof of disability from the
Social Security Administration, other
federal retirement system, the federal
Armed Services or the local
City/County Health Officer,
OR
• be the surviving spouse of one who
otherwise could have satisfied the
age or disability requirement.
UNDER 60 YEARS OF AGE
In order to be eligible for a credit, an
applicant must meet ALL of the
following requirements:
• had at least one dependent under the
age of 18 living with you during 2014
AND
• did not receive Federal or State
housing subsidies in 2014 AND
• your 2014 total gross income was
below the limit listed in Chart 2 on the
first page of this form.
Applicant must provide a copy of the
child’s social security card and birth
certificate.
If the applicant files a Federal return,
the eligible dependent(s) must be listed
on the Federal return in order to apply
for this credit.
2. REQUIREMENTS FOR ALL
APPLICANTS
Each of the following requirements must
be met by every applicant:
• the applicant must have a bona
fide leasehold interest in the
property and be legally responsible
for the rent;
• first time applicants, and prior year
applicants who moved in 2014
must submit a copy of their 2014
lease(s), rental agreement,
cancelled checks, money order
receipts, or other proof of rent paid.
Other applicants must submit a
copy upon request;
• the dwelling must be the principal
residence where the applicant
resided for at least six months in
Maryland in calendar year 2014,
• the dwelling may be any type of
rented residence or a mobile home
pad on which the residence rests,
but it may not include any unit
rented from a public housing
authority or from an exempt
organization;
• the applicant, spouse and/or co-
tenant must have a combined net
worth of less than $200,000 as of
December 31, 2014.
An individual applicant may later be
requested to submit additional
information to verify what was
reported on the application. This
request may include a statement of
living expenses when it appears that the
applicant has reported insufficient means
to pay the rent and other living expenses.
3. SPECIFIC INSTRUCTIONS
FOR CERTAIN LINE ITEMS
ITEM 14 - SURVIVING SPOUSE
If you are filing as the surviving
spouse of a person who would have
met the age requirement, include a
copy of his/her death certificate. If
your spouse was disabled, include a
copy of their death certificate and
proof of disability.
ITEM 19 - SOURCES OF INCOME
All nontaxable sources of income
s
uch as retirement benefits, also
must be reported here.The tax credit
is based upon “total income”,
regardless of its source or taxability.
Public assistance, government
grants, gifts in excess of $300,
expenses paid on your behalf by
others, and all monies received to
s
upport yourself must be reported.
You must report room and board,
household expenses, or the gross
income of any other nondependent
occupants. Co-tenants cannot pay
room and board.
Applicants who receive Public
Assistance must provide a copy of
the 2014 AIMS Public Assistance
letter showing dependents and
benefits received.
ITEM 20 - RENT YOU PAID
List only that amount of rent you
actually paid and do not include
subsidies paid on your behalf such
as HUD/Section 8 payments. Do not
include monthly fees for any services
such as meals, pet fees, garage
charges, late charges, security
deposits, etc. If you live in a home in a
trailer park, report only the rent you paid
for the trailer pad or lot.
ITEM 23- PERJURY OATH/SOCIAL
SECURITY RELEASE
By signing the form, the applicant,
spouse and/or co-tenant is attesting
under the penalties of perjury as to the
accuracy of the information reported
and that the legal requirements for
filing have been met. In addition, the
signature also authorizes the listed
government agencies, Credit Bureaus
and the landlord to release information
to the Department in order to verify the
income or benefits received and rental
terms reported by the applicant.
R
EAD THIS IMPORTANT INFORMATION BEFORE COMPLETING THE APPLICATION
PRIVACY AND STATE DATA SYSTEM SECURITY NOTICE
The principal purpose for which this information is sought is to determine your eligibility for a tax credit. Failure to provide this information will
result in a denial of your application. Some of the information requested would be considered a “Personal Record” as defined in State Government
Article, § 10-624 consequently, you have the statutory right to inspect your file and to file a written request to correct or amend any information you
believe to be inaccurate or incomplete. Additionally, it is unlawful for any officer or employee of the state or any political subdivision to divulge any
income particulars set forth in the application or any tax return filed except in accordance with judicial legislative order. However, this information is
available to officers of the state, county or municipality in their official capacity and to taxing officials of any other state, or the federal government,
as provided by statute.
FILING DEADLINE IS SEPTEMBER 1, 2015
If you need further information or free assistance in completing this application form, please call
410-767-4433 in the Baltimore metropolitan area or 1-800-944-7403 (toll free) for those living
elsewhere in Maryland.
RTC-60.2015:RTC-60 11/25/14 4:50 AM Page 4
Name of Management Company or Landlord. Address of Management Company or Landlord
State of Maryland
Department of Assessments and Taxation
Renters’ Tax Credit Application
1.
n
Mr. Last Name First Name and Middle Initial 2. Your Social Security Number 3. Your Birth Date 4. Daytime Telephone No.
n
Mrs.
n
M
s. ( )
5. Enter Spouse’s or Co-tenant’s Full Name (Circle Which) 6. His/Her Social Security Number 7. His/Her Birth Date
8
. Present Address (Number and Street, Rural Route) Apartment No. City, Town, or Post Office County Zip Code
9. Address in 2014 if Different from Above City, Town, or Post Office County Zip Code
1
0. Mailing Address if Different from Present Address City, Town, or Post Office State Zip Code
2015
FORM
RTC-60
Name of Management Company or Landlord. Address of Management Company or Landlord
TURN OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
s
DO NOT WRITE BELOW - OFFICE USE ONLY
APPL. #___________________
RTC15
11. Did you reside in public housing in 2014?
n
Yes
n
No
12. Marital Status
n
Single
n
Married (
n
Separated
n
Divorced
n
Widowed If so, date ____________________ )
13. Check one of the following which describes your rented residence:
n
Apartment Building Unit
n
Single Family House
n
Mobile Home Pad
n
Other (Specify)
14. Applicant Status:
n
Age 60 or Over
n
Totally Disabled (Submit proof)
n
Surviving Spouse
n
Under Age 60 with Dependent Child
15a. Enter the name and address of the management company or person to whom you paid rent for at least six months in 2014. List any other landlord on a separate sheet of paper.
15b. Enter the name and address of the current management company or person to whom you are now paying rent.
1
6. Do you rent from a person related to you (including In-Laws)?
n
Y
es
n
N
o
I
f yes, attach a photocopy of your lease. Relationship______________________________________________________
1
6a. Do you own any real estate in the State of Maryland or elsewhere?
n
Y
es
n
N
o
RTC-60.2015:RTC-60 11/25/14 4:50 AM Page 2
If more space is needed, attach a separate list
(
1) (2) (3) OFFICE
APPLICANT SPOUSE/ ALL USE
CO-TENANT OTHERS ONLY
W
ages, Salary, Tips, Bonuses, Commissions, Fees................................................................
Interest and Dividends (Includes both taxable and non-taxable)............................................
C
apital Gains (Includes non-taxed gains) ..............................................................................
Rental Profits (Net) or Business Profits (Net) (Circle which) ..................................................
Room & Board paid to you by a nondependent resident ......................................................
U
nemployment Insurance; Workers’ Compensation (Circle which) ........................................
Alimony; Support Money (Circle which) ................................................................................
P
ublic Assistance (Attach AIMS) or other Government Grants (Circle which)..........................
Social Security (Attach copy of 2014 Form SSA-1099) If none,enter “0” ..............................
S
.S.I. Benefits for 2014 (Attach Proof) ..................................................................................
Railroad Retirement (Attach copy of 2014 Verification or Rate letter) ....................................
Veteran’s Benefits per year ..................................................................................................
O
ther Pensions, Annuities, and IRAs per year (If a rollover, attach proof) ..............................
Gifts over $300; Expenses Paid by Others; Inheritances (Circle which) ................................
All Other Monies Received (Indicate Source) ........................................................................
N
ame Date of Birth Social Security Number Your Dependent? Relationship 2014 Income
Y
es or No
P
LEASE COMPLETE OTHER SIDE OF APPLICATION FIRST
·
1
7. List all household residents who lived with you in 2014. (If none, write NONE.) You must answer this question.
1
8. Did or will you, and/or your spouse, file a Federal Income Tax Return for 2014?
n
Y
es
n
N
o If yes, a copy of your return (and if married filing
s
eparately, a copy of your spouse’s return) with all accompanying schedules must be submitted with this application.
19.
A
MOUNTS AND SOURCES OF INCOME IN 2014
PROOF OF ALL INCOME MUST BE ATTACHED
(ATTACH COPIES - NOT ORIGINALS)
TOTAL INCOME, CALENDAR YEAR 2014
20. Enter the amount of rent you paid each month in Maryland from January 1 through December 31, 2014 Total Rent for 2014__________________
Jan. _________________ Feb. _________________ March __________________ April _________________ May _________________ June _________________
July _________________ Aug. _________________ Sept. _________________ Oct. _________________ Nov. _________________ Dec. _________________
21. Do you receive any rent subsidy?
n
No
n
Yes, from whom____________________________________________________________________________________
22. Which utilities or services were included in the monthly rent: If none, check None.
Utilities:
n
Electric (other than for heat)
n
Gas (other than for heat)
n
Heat
n
None
Services:
n
Meals
n
Pet Fee
n
Housecleaning/Medical
n
Parking Garage Fee
n
Other
n
None
23. I declare under the penalties of perjury, pursuant to Sec. 1-201 of the Maryland Tax-Property Code Ann., that this application (including any accompanying forms and
statements) has been examined by me and the information contained herein, to the best of my knowledge and belief, is true, correct and complete, that I have listed all
monies received, and that my net worth is less than $200,000. Further, I hereby authorize the Social Security Administration, Comptroller of the Treasury, Internal
Revenue Service, the Income Maintenance Administration, Unemployment Insurance, the State Department of Human Resources, and the Credit Bureaus to
release to the Department of Assessments and Taxation any and all information concerning the income or benefits received. I further authorize any landlord
listed on this application to provide information about my rental agreement and occupants of the rental unit. I understand that the Department may request
at a later date additional information to verify the amount of income reported on the form, and that independent verifications of the information reported may
be made.
·
Name of Preparer Other Than Applicant
Applicant’s Signature
Date Spouse’s or Co-tenant’s Signature
Date Telephone
Applications are processed in the order in which they are received if additional information is not required.
RETURN TO
Department of Assessments and Taxation
Renters’ Tax Credit Program
301 W. Preston Street
9th Floor, Room 900
Baltimore, Maryland 21201
Baltimore Metropolitan Area
410-767-4433
All Other Areas
1-800-944-7403
THIS APPLICATION IS NOT OPEN TO PUBLIC INSPECTION - FILING DEADLINE IS SEPTEMBER 1, 2015
AT8-60R
FOR INFORMATION CALL
R
EAD THIS IMPORTANT INFORMATION BEFORE COMPLETING THE APPLICATION
RTC-60.2015:RTC-60 11/25/14 4:50 AM Page 5
