Form RTC-60 2018 Renters' Tax Credit Application - Maryland

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

Download a PDF version of the latest Form RTC-60 down below or find it on the Maryland Department of Assessments and Taxation Forms website.

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2018
State of Maryland
FORM
Department of Assessments and Taxation
RTC-60
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.
Mrs.
n
Ms.
(
)
n
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
Address in 2017 if Different from Above
9.
City, Town, or Post Office
County
Zip Code
10.
Mailing Address if Different from Present Address
City, Town, or Post Office
State
Zip Code
E-Mail Address
10a.
Did you reside in public housing in 2017?
n
n
Yes
No
11.
n
n
n
n
n
12.
Marital Status
Single
Married
(
Separated
Divorced
Widowed
If so, date ____________________ )
13.
Check one of the following which describes your rented residence:
n
n
n
n
Apartment Building Unit
Single Family House
Mobile Home Pad
Other (Specify)
n
n
n
n
14.
Applicant Status:
Age 60 or Over
Totally Disabled (Submit proof)
Surviving Spouse
Under Age 60 with Dependent Child
Enter the name and address of the management company or person to whom you paid rent for at least six months in 2017. List any other landlord on a separate sheet of paper.
15a.
Name of Management Company or Landlord.
Address of Management Company or Landlord
15b.
Enter the name and address of the current management company or person to whom you are now paying rent.
Name of Management Company or Landlord.
Address of Management Company or Landlord
n
n
16.
Do you rent from a person related to you (including In-Laws)?
Yes
No
If yes, attach a photocopy of your lease.
Relationship______________________________________________________
n
n
16a.
Do you own any real estate in the State of Maryland or elsewhere?
Yes
No
TURN OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
DO NOT WRITE BELOW - OFFICE USE ONLY
APPL. #___________________
RTC18
2018
State of Maryland
FORM
Department of Assessments and Taxation
RTC-60
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.
Mrs.
n
Ms.
(
)
n
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
Address in 2017 if Different from Above
9.
City, Town, or Post Office
County
Zip Code
10.
Mailing Address if Different from Present Address
City, Town, or Post Office
State
Zip Code
E-Mail Address
10a.
Did you reside in public housing in 2017?
n
n
Yes
No
11.
n
n
n
n
n
12.
Marital Status
Single
Married
(
Separated
Divorced
Widowed
If so, date ____________________ )
13.
Check one of the following which describes your rented residence:
n
n
n
n
Apartment Building Unit
Single Family House
Mobile Home Pad
Other (Specify)
n
n
n
n
14.
Applicant Status:
Age 60 or Over
Totally Disabled (Submit proof)
Surviving Spouse
Under Age 60 with Dependent Child
Enter the name and address of the management company or person to whom you paid rent for at least six months in 2017. List any other landlord on a separate sheet of paper.
15a.
Name of Management Company or Landlord.
Address of Management Company or Landlord
15b.
Enter the name and address of the current management company or person to whom you are now paying rent.
Name of Management Company or Landlord.
Address of Management Company or Landlord
n
n
16.
Do you rent from a person related to you (including In-Laws)?
Yes
No
If yes, attach a photocopy of your lease.
Relationship______________________________________________________
n
n
16a.
Do you own any real estate in the State of Maryland or elsewhere?
Yes
No
TURN OVER TO OTHER SIDE TO COMPLETE AND SIGN THE APPLICATION
DO NOT WRITE BELOW - OFFICE USE ONLY
APPL. #___________________
RTC18
2018 MARYLAND RENTERS’ TAX CREDIT
INSTRUCTIONS AND APPLICATION
Form RTC-60
MAXIMUM RENTERS' TAX CREDIT OF $1000
State of Maryland
·
Department of Assessments and Taxation
Filing Deadline - September 1, 2018
www.dat.maryland.gov
The State of Maryland provides a direct check payment of up to $1000 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, 2017, 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 2017 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)
(B)
(A)
2017 Total
2017 Total
2017 Total
2017
2017
2017
Gross Income
Gross Income
Gross Income
Monthly Rent
Monthly Rent
Monthly Rent
$1 - 10,000
117
$43,000
$1,100
$59,000
$1,600
20,000
423
46,000
1,200
62,000
1,700
25,000
576
49,000
1,300
66,000
1,800
33,000
800
53,000
1,400
69,000
1,900
2,000
39,000
1,000
56,000
1,500
73,000
EXAMPLE: Mary Jones, age 67, had a $19,000 income in 2017 and she paid $550 per month rent. She also paid all
her own utilities. With an income close to $20,000 and rent that is more than $423 per month, Mary Jones
should apply for the credit.
CHART 2 - UNDER 60 YEARS OF AGE.
If you are a renter under the age of 60 who, during 2017 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.
2017 Gross
Persons in Household 2017 Gross
2017 Gross
Persons in Household
Persons in Household
(Includes Applicant)
Income Limit
(Includes Applicant)
Income Limit
(Includes Applicant)
Income Limit
2
$16,543
5
$29,111
8
$41,781
3
$19,105
6
$32,928
9
$49,721
4
7
$24,563
$37,458
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 2017 was $16,200. In 2017 they paid $500 per month rent and they paid all
their own utilities. Since their income is below $24,563 (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.
READ THIS IMPORTANT INFORMATION BEFORE COMPLETING THE APPLICATION
1. WHO C N FILE?
• the applicant must have a bona
ITEM 19 - SOURCES OF INCOME
fide leasehold interest in the
All nontaxable sources of income
GE 60 OR OVER OR 100%
property and be legally responsible
such as retirement benefits, also
DIS BLED
for the rent;
must be reported here.The tax credit
In order to be eligible for a 2018
is based upon “total income”,
Renters’ Tax Credit, the applicant
applicants who moved in 2017
regardless of its source or taxability.
must meet ONE of the following
must submit a copy of their
Public assistance, government
requirements:
2017 lease(s), rental agreement,
grants, gifts in excess of $300,
• have reached age 60, on or before
cancelled checks, money order
expenses paid on your behalf by
December 31, 2017 OR
receipts, or other proof of rent paid.
others, and all monies received to
Other applicants must submit a
support yourself must be reported.
• be 100% totally and permanently
copy upon request;
You must report room and board,
disabled as of December 31, 2017
• the dwelling must be the principal
household expenses, or the gross
and submit proof of disability from the
residence where the applicant
income of any other nondependent
Social Security Administration, other
resided for at least six months in
federal retirement system, the federal
occupants. Co-tenants cannot pay
Maryland in calendar year 2017,
Armed Services or the local
room and board.
City/County Health Officer, OR
• the dwelling may be any type of
Applicants who receive Public
rented residence or a mobile home
• be the surviving spouse of one who
Assistance must provide a copy
pad on which the residence rests,
of the 2017 AIMS Public
otherwise could have satisfied the
but it may not include any unit
age or disability requirement.
Assistance letter showing
rented from a public housing
dependents and benefits received.
authority or from an exempt
UNDER 60 YEARS OF AGE
organization;
ITEM 20 - RENT YOU PAID
In order to be eligible for a credit, an
• the applicant, spouse and/or co-
List only that amount of rent you
applicant must meet ALL of the
tenant must have a combined net
actually paid and do not include
following requirements:
worth of less than $200,000 as of
subsidies paid on your behalf such
• had at least one dependent under the
December 31, 2017.
as HUD/Section 8 payments. Do not
age of 18 living with you during 2017
An individual applicant may later be
include monthly fees for any services
AND
requested to submit additional
such as meals, pet fees, garage
• did not receive Federal or State
information to verify what was
charges, late charges, security
housing subsidies in 2017 AND
reported on the application. This
deposits, etc. If you live in a home in a
• your 2017 total gross income was
request may include a statement of
trailer park, report only the rent you paid
below the limit listed in Chart 2 on the
living expenses when it appears that the
for the trailer pad or lot.
first page of this form.
applicant has reported insufficient means
ITEM 23- PERJURY OATH/SOCIAL
to pay the rent and other living expenses.
Applicant must provide a copy of the
SECURITY RELEASE
child’s social security card and birth
3. SPECIFIC INSTRUCTIONS
certificate.
By signing the form, the applicant,
FOR CERT IN LINE ITEMS
spouse and/or co-tenant is attesting
If the applicant files a Federal return,
under the penalties of perjury as to the
the eligible dependent(s) must be listed
ITEM 14 - SURVIVING SPOUSE
accuracy of the information reported
on the Federal return in order to apply
If you are filing as the surviving
and that the legal requirements for
for this credit.
spouse of a person who would have
filing have been met. In addition, the
met the age requirement, include a
signature also authorizes the listed
2. REQUIREMENTS FOR
LL
copy of his/her death certificate. If
government agencies, Credit Bureaus
PPLIC NTS
your spouse was disabled, include a
and the landlord to release information
copy of their death certificate and
to the Department in order to verify the
Each of the following requirements must
proof of disability.
income or benefits received and rental
be met by every applicant:
terms reported by the applicant.
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.
PRIV CY
ND ST TE D T
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, 2018
·
PLEASE COMPLETE OTHER SIDE OF APPLICATION FIRST
17. List all household residents who lived with you in 2017. (If none, write NONE.) You must answer this question.
2017 Income
Name
Date of Birth
Social Security Number
Your Dependent?
Relationship
Yes or No
If more space is needed, attach a separate list
18. Did or will you, and/or your spouse, file a Federal Income Tax Return for 2017?
n
n
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.
AMOUNTS AND SOURCES OF INCOME IN 2017
19.
(1)
(2)
(3)
OFFICE
PROOF OF ALL INCOME MUST BE ATTACHED
APPLICANT
SPOUSE/
ALL
USE
(ATTACH COPIES - NOT ORIGINALS)
CO-TENANT
OTHERS
ONLY
Wages, Salary, Tips, Bonuses, Commissions, Fees................................................................
Interest and Dividends (Includes both taxable and non-taxable)............................................
Capital Gains (Includes non-taxed gains) ..............................................................................
Rental Profits (Net) or Business Profits (Net) (Circle which) ..................................................
Room & Board paid to you by a nondependent resident ......................................................
Unemployment Insurance; Workers’ Compensation (Circle which) ........................................
Alimony; Support Money (Circle which) ................................................................................
Public Assistance (Attach AIMS) or other Government Grants (Circle which)..........................
Social Security (Attach copy of 2017 Form SSA-1099) If none,enter “0” ..............................
S.S.I. Benefits for 2017 (Attach Proof) ..................................................................................
Railroad Retirement (Attach copy of 2017 Verification or Rate letter) ....................................
Veteran’s Benefits per year ..................................................................................................
Other 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) ........................................................................
TOTAL INCOME, CALENDAR YEAR 2017
20. Enter the amount of rent you paid each month in Maryland from January 1 through December 31, 2017
Total Rent for 2017_____________________
May _________________ June _________________
Jan. ________________ Feb. _________________ March _________________ April _________________
July ________________ Aug. _________________
Oct. _________________ Nov. _________________ Dec. _________________
Sept. _________________
n
n
21. Do you receive any rent subsidy?
No
Yes, from whom____________________________________________________________________________________
22. Which utilities or services were included in the monthly rent: If none, check None.
n
n
n
n
Utilities:
Electric (other than for heat)
Gas (other than for heat)
Heat
None
n
n
n
n
n
n
Services:
Meals
Pet Fee
Housecleaning/Medical
Parking Garage Fee
Other
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.
·
Applicant’s Signature
Date
Spouse’s or Co-tenant’s Signature
Name of Preparer Other Than Applicant
Date
Telephone
Applications are processed in the order in which they are received if additional information is not required.
RETURN TO
FOR INFORMATION CALL
Department of Assessments and Taxation
Baltimore Metropolitan Area
Renters’ 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
AT8-60R

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