Form HTC-60 2018 Homeowners' Property Tax Credit Application - Maryland

Form HTC-60 or the "Homeowners' Property Tax Credit Application" is a form issued by the Maryland Department of Assessments and Taxation.

A PDF of the latest Form HTC-60 can be downloaded below or found on the Maryland Department of Assessments and Taxation Forms and Publications website.

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2018
FORM
State of Maryland
HTC-60
Department of Assessments and Taxation
Homeowners’ Property Tax Credit Application
Please Read Instructions Before Completing This Application Answer Every Question Or Mark It None
n
1.
Mr.
Last Name
First Name and Middle Initial
2.
Your Social Security Number
3. Your Birth Date
4. Daytime Telephone No.
n
Mrs.
n
(
)
Ms.
5.
Full Name of Spouse or Co-Owner living in the property
6.
His/Her Social Security Number
7. His/Her Birth Date
8.
Property Address (Number and Street, or Rural Route)
City, Town, or Post Office
County
Zip Code
9.
Mailing Address if Different from Above (Attach explanation why)
City, Town, or Post Office
County
Zip Code
E-Mail Address
9a.
n
n
n
n
n
10.
Marital Status
Single
Married
(
Separated
Divorced
Widowed
If so, date ____________________ )
Incorporated Town,
11.
Furnish the Following
Ward
Sect
Block
Lot
if Any
from Your Tax Bill or
_________________________________
Assessment Notice
Property Account No. (except Balto. City)
For Baltimore City Only
TURN OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
DO NOT WRITE BELOW - OFFICE USE ONLY
Deed
Name Code
Co. Code
Mun. Code
Account Number
Applicant’s Name
Premise Address
Md Entry
Applicant’s Birth Date
MO
/
YR
HOLD
n
n
STATUS
HARMLESS
Total Assessment 2018/2019
Appl. #
Social Security #1
n
n
USE
________________________________
Homestead Credit
Homesite & Dwelling
Social Security #2
Property Description
HTC18
2018
FORM
State of Maryland
HTC-60
Department of Assessments and Taxation
Homeowners’ Property Tax Credit Application
Please Read Instructions Before Completing This Application Answer Every Question Or Mark It None
n
1.
Mr.
Last Name
First Name and Middle Initial
2.
Your Social Security Number
3. Your Birth Date
4. Daytime Telephone No.
n
Mrs.
n
(
)
Ms.
5.
Full Name of Spouse or Co-Owner living in the property
6.
His/Her Social Security Number
7. His/Her Birth Date
8.
Property Address (Number and Street, or Rural Route)
City, Town, or Post Office
County
Zip Code
9.
Mailing Address if Different from Above (Attach explanation why)
City, Town, or Post Office
County
Zip Code
E-Mail Address
9a.
n
n
n
n
n
10.
Marital Status
Single
Married
(
Separated
Divorced
Widowed
If so, date ____________________ )
Incorporated Town,
11.
Furnish the Following
Ward
Sect
Block
Lot
if Any
from Your Tax Bill or
_________________________________
Assessment Notice
Property Account No. (except Balto. City)
For Baltimore City Only
TURN OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
DO NOT WRITE BELOW - OFFICE USE ONLY
Deed
Name Code
Co. Code
Mun. Code
Account Number
Applicant’s Name
Premise Address
Md Entry
Applicant’s Birth Date
MO
/
YR
HOLD
n
n
STATUS
HARMLESS
Total Assessment 2018/2019
Appl. #
Social Security #1
n
n
USE
________________________________
Homestead Credit
Homesite & Dwelling
Social Security #2
Property Description
HTC18
2018 HOMEOWNERS’ PROPERTY TAX CREDIT
Instructions and Application Form HTC-60
State of Maryland
·
Department of Assessments and Taxation
Filing Deadline - September 1, 2018
www.dat.maryland.gov
GENER L INSTRUCTIONS
If you do not understand the table, or if
ELIGIBILITY
you have any further questions about whether
The State of Maryland provides a credit for the
A new application must be filed every year if you
the tax limit for your specific income level will
real property tax bill for homeowners of all ages
wish to be considered for a tax credit.
qualify you for a property tax credit,then call
who qualify on the basis of gross household
The following table will help you determine if
the Homeowners’ Tax Credit Program at the
income. Since eligibility for the program is
it is worthwhile to apply. If the actual property
telephone number shown on the next page
based upon income, it may be convenient for
taxes on your home (based on no more than
under section “Information and Assistance.”
you to complete this form at the same time you
$300,000 of assessment) exceed the “Tax
are preparing your federal and Maryland
Limit” amount shown on the table for your 2017
OTHER REQUIREMENTS
income tax returns. Applications are processed
gross household income, you may be eligible
for a credit and are urged to file this application.
BEFORE FILING
by the Tax Credit Section of the Maryland
Department of Assessments and Taxation.
Actual taxes eligible for this credit do not
You must satisfy four basic legal
include fixed metropolitan charges which
requirements before your eligibility
COUNTY SUPPLEMENT L
may appear on your tax bill for such services
according to income can be considered:
T X CREDITS
as sewer, water, and improvement
1. The dwelling for which application is
repayments, and do not include taxes for
In addition to the State of Maryland’s Home-
being made must be your principal
excess land acreage or other buildings, or
residence, where you reside or expect to
owners’ T ax Credit, county supplemental tax
portions of buildings used for business
credits are available to eligible homeowners in
reside for more than 6 months of the tax
purposes. The chart is a guide only, and the
Anne Arundel Co., Baltimore City, Baltimore Co.,
year, including July 1, 2018 unless you
exact amount of your income and property
Calvert Co., Caroline Co., Carroll Co., Charles
are unable to do so for reasons of illness
tax will be used to determine your eligibility.
Co., Frederick Co., Garrett Co., Harford Co.,
or your need of special care or unless
If you submit an application, the State will
Howard Co., Kent Co., Montgomery Co.,
you just recently purchased your home.
determine your eligibility.
Washington Co., the City of Gaithersburg, the
An individual who permits pursuant to a
City of Rockville, the City of Bowie,theCityof
court order or separation agreement a
2017 Combined Gross
College Park, the City of Greenbelt, and the City
spouse, former spouse or children of that
o f Hyattsville. The city/county supplemental tax
Household Income
person’s family to reside in a dwelling in
Tax Limit
Before Deductions
credits are administered by the State of
which the individual has a legal interest
Maryland Homeowners' T ax Credit Program.To
has met the residency requirement. A
$1 - 8,000
$
0
apply for the State tax credit and/or city/county
homeowner may claim credit for only one
9,000
40
supplemental tax credit, applicants are only
principal residence.
10,000
80
required to file this application form (Form
2. You must have legal interest in the property.
11,000
120
HTC-60).
Land installment sales contract purchasers,
12,000
160
holders of a life estate, and beneficiaries of
Please note that the chart on this page is used
13,000
225
certain trusts have sufficient legal interest.
only to determine eligibility for the State tax
14,000
290
credit. Some applicants may be eligible for a
3. Your net worth, excluding the value of the
15,000
355
county credit even though they may be ineligible
property for which credit application is being
16,000
for a State credit based on income. To determine
420
made and the cash value of IRAs or
eligibility for county supplemental tax credits
17,000
510
qualified retirement savings plans, must not
please call 410-767-4433 (Baltimore Metro Area)
exceed $200,000 as of December 31, 2017.
18,000
600
or 1-800-944-7403 (toll free).
19,000
690
4. Your combined gross household income
cannot exceed $60,000.
20,000
HOW CREDITS
RE GR NTED
780
21,000
870
If the four requirements above are met, the
Any person submitting this property tax
amount of tax credit due, if any, will be
22,000
960
credit application will receive one of the
calculated on the basis of the gross house-
following:
23,000
1,050
hold income for calendar year 2017.
d a credit directly on your July property tax
24,000
1,140
bill if the application, which is properly
25,000
1,230
LIMIT TIONS
completed and which is not subjected to
26,000
1,320
audit, is received before May 1, 2018; or
The lesser of $300,000 of assessed value
27,000
1,410
or the total assessed value minus any
d refund if the bill has already been paid; or
28,000
1,500
Homestead Credit, shall be used for
d a written letter of denial stating the
29,000
1,590
calculating those taxes eligible for credit.
reason for ineligibility
30,000
1,680
Property owners with large tracts of land will
*
and up to a
have the credit limited to curtilage, which is that
IMPORT NT INFORM TION
amount of taxes on the land necessary for the
maximum
Please note that if your application is filed after
dwelling and does not include excess acreage.
of $60,000
May 1, 2018 you should not expect to receive
The credit shall be limited to that portion of the
*
For each additional $1,000 of income add
any tax credit directly on the July 1, 2018 tax
dwelling used only for the applicant’s
$90 to $1,680 to find the amount that your
bill. You are advised to pay the tax bill as
residential purposes. Any metropolitan or
tax must exceed.The gross household income
shown if you wish to receive the discount for
fixed charges which may appear on the bill
cannot exceed $60,000 in order to be eligible
early payment offered by Baltimore City and
are not taxes eligible for credit.
for a tax credit.
some counties.
INCOME DEFINED
TIME
ND PL CE FOR FILING
SPECIFIC
For purposes of the property tax credit pro-
INSTRUCTIONS
The deadline for filing an application is
gram, it is emphasized that the applicant
September 1, 2018. However, if you submit a
FOR CERT IN LINE ITEMS ON
must report total income, which means the
properly completed tax credit application
combined gross household income before
FORM HTC-60
before May 1, 2018, and that application is not
any deductions are taken. Income information
subjected to an audit by the Department, then
must be reported for the resident homeown-
LINE 11 - PROPERTY CCOUNT NO.:
you will receive any credit due you as a credit
er(s), spouse or co-owner and all other occu-
appearing directly on your tax bill. A properly
With the exception of Baltimore City, every
pants of the dwelling unless such other
completed application means that the applicant
County uses the property account number to
occupants can be claimed as dependents on
answered all questions; signed the form;
identify the property. In Baltimore City, the Ward/
the applicant's 2017 federal income tax return
furnished copies of the entire federal income
Section/Block and Lot number is used instead to
or unless they are paying reasonable fixed
tax return, schedules and forms, and copies of
identify the property. In either case, you can
charges such as rent or room and board.
the necessary Social Security form (SSA-1099)
obtain the appropriate identification number from
Payments toward household expenses by other
and Railroad Retirement Verification or Rate
your property tax bill or assessment notice.
occupants should be reported as room and
letter; and responded within a reasonable time
board. If the other occupants of the home
period to any subsequent inquiries made by the
LINE 13 - PRINCIP L PL CE OF
who are not dependents for Internal Revenue
Department.
RESIDENCE:
Service purposes are not charged room and
Mail your completed application and a copy of
You may apply for a tax credit for only the one
board or rent by you, you must include their
your federal income tax return and schedules to
dwelling which is your your principal and actual
total gross incomes. Your spouse and all
the address shown in the “Return To” box on the
residence for more than 6 months of the tax year,
owners on the deed who reside in the dwelling
application. Applicants who cannot provide a
including July 1, 2018. One exception is for persons
must report their gross income and not
copy of their Federal Tax Return with their
who purchased their home after July 1st, 2018.
room and board.
application before the deadline are advised to file
Income from all sources must be report-
a tax credit application without the copy of the
LINE 14 - NONDEPENDENT
ed whether or not included in the definitions
Federal return. Applicants who file just before the
of gross income for federal or State tax pur-
deadline should consider sending the application
RESIDENTS
poses. Nontaxable retirement benefits, such
by certified mail to have proof of a timely filing.
Every applicant must answer this question and
as Social Security, must be reported as in-
list the name(s) of any non-dependent resident(s)
come for the tax credit program. An applicant
in the home. If none, write NONE and not N/A.
INCOME VERIFIC TION
must report all monies he or she receives
In individual cases, an applicant may later be
each year. Deductions for IRAs, Keoghs, or
LINE 15 - RE SON BLE FIXED
requested to submit additional verification or
Deferred Compensation may not be used to
CH RGES FOR ROOM ND BO RD
other evidence of income in order to substantiate
reduce the amount of gross income reported.
If you report receiving room and board from
the application for the property tax credit. An
Losses from business, rental or other endeav-
nondependent occupants of your household,
application may be subjected to audit at a later
ors may not be used to reduce the amount of
the amount must be “reasonable.” If you receive
date. If an applicant reports insufficient monies
gross income reported. The full amount of an
no monies from these occupants, you must write
to meet basic living expenses, then additional
inheritance is income. All gifts in excess of
the word NONE and report their gross income in
information will be requested.
$300 and expenses paid on your behalf by
item 18, Column 3 (All Others). Room and board,
others must be reported as income.
rent, or household expenses paid can be reported
for nondependent occupants but not for spouses
and resident co-owners who must report their
COPY OF COMPLETE
INFORM TION ND SSIST NCE
gross income along with that of the applicant.
FEDER L RETURN
If you file a federal income tax return for
LINE 18 - SOURCES OF INCOME
2017, you must furnish a photocopy of
You will note that any IRA income must be
your complete federal return, including all
reported on a separate line from other pensions
accompanying schedules and other forms,
and annuities.
when submitting this application. If income was
If you have a pension or IRA “rollover” attach
derived from a partnership or corporation, a
a copy of the Form 1099-R and proof of the
copy of the partnership return (Form 1065,
deposit into another tax deferred account.
including Schedule K-1) and/or a copy of the
corporate return (Form 1120 or 1120S, including
LINE 20- PERJURY O TH/SOCI L
Schedule K-1) must also be included. If separate
Baltimore Metropolitan Area
SECURITY RELE SE:
returns were filed by spouses, then a copy of
410-767-4433
By signing the form, the applicant is attesting
each must be included. A copy of the federal
under the penalties of perjury as to the accuracy
and not the Maryland return is required because
All Other Areas
of the information reported and that the four
necessary income information for the tax credit
basic legal requirements for filing have been met.
calculation is only available from the federal
1-800-944-7403
In addition, the signature also authorizes the
return and schedules. Failure to forward a
Social Security Administration, the Income
complete and exact copy of the federal income
Maintenance Administration, Unemployment
tax return (if you are required to file) will delay
Insurance, the State Department of Human
the processing of your application.
Resources and Credit Bureaus to release to the
Department of Assessments and Taxation any
and all information concerning the income or
benefits received by the applicant.
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.
·
PLEASE COMPLETE OTHER SIDE OF APPLICATION FIRST
n
n
12a. Do you own any other dwelling or other real estate in the State of Maryland or elsewhere?
Yes
No
If yes, please attach to this application a separate list of where the properties are located, their property account numbers and their use.
n
n
12 b. Do you own or operate a business?
Yes
No
n
13. Will you reside in the property on which you are applying for the tax credit on July 1, 2018 and for more than 6 months thereafter?
Yes
n
No If no, explain:
(
You must answer this question
)
14. You MUST list the name of every resident over 18 years of age in your household
_______________________________________________________________________________________________________________________________________
who is not a co-owner and who cannot be claimed as your dependent for
IRS purposes. (If more space is needed, attach a separate list). If none,
write NONE and not N/A. Income or room and board must be reported for
Name
Relationship
any nondependent filing an income tax return from this address.
15. Report here the amount of reasonable fixed charges for room and board, rent or
$
per
expenses paid by the persons listed in item 14. If none is paid, write NONE and
(week/month)
then list the total gross incomes of such residents in item 18, Column 3 (All Others).
n
n
16. Is any portion of the property for which this application is being made used for: a.) farming
b.) a business and/or
c.) a rental purpose?
Yes
No
If yes, then circle which use (a, b, c) and indicate what percentage of the dwelling is used for your own residential purposes: ______________________________%
17. a.) Total number of apartments in the property, including vacant apts. ___________________________________________________
b.) Amount of rent received during 2017 from tenants:
Gross __________________________ Net __________________________
(1)
(2)
(3)
OFFICE
18.
SOURCES OF INCOME IN 2017
APPLICANT
SPOUSE OR
ALL
USE
When a document is requested, please DO NOT send the original, send
RESIDENT
OTHERS
ONLY
a copy. If no Social Security, Railroad Retirement or other pension benefits
CO-OWNER
were received, then you must enter zero (0) in the appropriate space.
Wages, Salary, Tips, Bonuses, Commissions, Fees ................................................................
Interest (taxable and non-taxable) ........................................................................................
Dividends (& nontaxable distributions) ..................................................................................
Capital Gains (Includes non-taxed gains) ..............................................................................
Rental Income (Net) ..............................................................................................................
Business Income (Net) ..........................................................................................................
Room & Board (see instructions for line 15) ..........................................................................
Unemployment Insurance; Workers’ Compensation (Circle which) ........................................
Alimony; Support Money; Public Assistance Grants (Circle which) ........................................
Social Security (Attach copy of 2017 Form SSA-1099); S.S.I. Benefits (Circle which) ......
Railroad Retirement (Attach copy of 2017 Verification or Rate letter) ..........................
Other Federal Pensions (Not including VA Benefits ) per year ................................................
Veteran’s Benefits per year ....................................................................................................
Pensions (If a rollover, see instructions for Line 18) ..............................................................
Annuities (If a rollover, see instructions for Line 18) ..............................................................
IRAs (If a rollover, see instructions for Line 18) ......................................................................
Deferred Compensation (Attach a W-2 Statement)..............................................................
Gifts over $300; Expenses Paid by Others; Inheritances (Circle which)..................................
All other income (Indicate Source)......................................................................................
2017
TOTAL INCOME, CALENDAR YEAR
n
n
19. Did or will you, and/or your spouse, file a Federal Income Tax Return for 2017?
Yes
No If yes, a copy of your return (and if married filing
separately, a copy of your spouse’s return) with all accompanying schedules must be submitted with this application.
20. 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 reported
all monies received, that I have a legal interest in this property, that this dwelling will be my principal residence for the prescribed period, and that my net worth is less
than $200,000 excluding the value of the subject dwelling and homesite, IRAs and qualified retirement savings plans. I understand that the Department may request at a later
date additional information to verify the statements reported on this form, and that independent verifications of the information reported may be made.
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 Credit Bureaus to release to the Department of Assessments and Taxation any
and all information concerning the income or benefits received.
·
Applicant’s Signature
Date
Spouse’s or Resident Co-owner’s Signature
Name of Preparer Other Than Applicant
Date
Telephone
RETURN TO
FOR INFORMATION CALL
Department of Assessments and Taxation
Baltimore Metropolitan Area
Homeowners’ Tax Credit Program
410-767-4433
301 W. Preston Street
All Other Areas
9th Floor, Room 900
1-800-944-7403
Baltimore, Maryland 21201
THIS APPLICATION IS NOT OPEN TO PUBLIC INSPECTION - FILING DEADLINE IS September 1, 2018
AT8-60H

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