Form RTC – Renters' Tax Credit Application allows eligible Maryland renters to apply for a property tax credit based on rent paid and household income. The credit is intended to provide relief to qualifying renters whose rental payments indirectly include property taxes.
Program Entry
To access this section, navigate to:
Maryland → Miscellaneous Forms → Form RTC – Renters' Tax Credit Application
Important Filing Information
Form RTC will not be submitted if you file your Maryland return electronically.
If you complete Form RTC, you must:
- Print the completed application.
- Mail the application to the appropriate address listed in the Maryland instructions.
- Retain a copy for your records.
Completing the form within the software helps prepare the application, but the form must still be submitted separately.
Applicant Information
Enter the renter's personal information as requested on the application.
Spouse/Co-Tenant Information
If applicable, enter information for:
- A spouse, or
- A co-tenant residing in the rental property.
Principal Address
Enter the address of the Maryland rental property that served as your principal residence.
Previous Year's Address
If you lived at a different residence during the previous year, enter the prior address information as requested.
Mailing Address
If your mailing address differs from your principal residence, enter the mailing address where correspondence should be sent.
Public Housing Information
You will be asked:
Did you reside in public housing?
Select:
- Yes if you lived in public housing.
- No if you did not.
This information may affect eligibility for the credit.
Type of Rental Residence
Select the option that best describes your rented residence.
If Other is selected, provide a description of the residence.
Examples may include:
- Apartment
- House
- Mobile home
- Room rental
- Other qualifying residence types
Applicant Status
Select the applicant status that applies to your situation.
The available options are determined by Maryland's Renters' Tax Credit requirements.
Management Company/Landlord Information
Enter information about the landlord or management company responsible for the rental property.
This information helps Maryland verify rental occupancy and rent paid.
Related-Party Rental Question
You will be asked:
Do you rent from a person related to you (including in-laws)?
Select:
- Yes if you rent from a relative.
- No if you do not.
If "Yes" is selected, enter:
- The person's name.
- Your relationship to that individual.
Real Estate Ownership
You will be asked:
Do you own any real estate in the State of Maryland or elsewhere?
Select the appropriate response.
Ownership of other real estate may affect eligibility for the credit.
Household Residents
Enter information regarding all household residents living in the home.
Household composition may be used when determining eligibility and calculating the credit.
Federal Income Tax Return Question
You will be asked:
Did or will you and/or your spouse file a Federal Income Tax Return?
Select the appropriate response.
This information is used as part of Maryland's eligibility review.
Amount and Sources of Income
Enter all income sources requested on the application.
Examples may include:
- Wages
- Retirement income
- Social Security benefits
- Interest and dividends
- Self-employment income
- Other household income
Accurate reporting of income is important because eligibility is largely based on household income.
Rent Paid in Maryland
Enter the amount of rent paid during the year for the Maryland residence.
Only include qualifying rent payments made for occupancy of the residence.
Rental Assistance or Subsidies
You will be asked:
Do you receive any rental assistance or subsidy?
Select:
- Yes if you receive rental assistance or housing subsidies.
- No if you do not.
If "Yes," enter the source of the assistance.
Examples may include:
- Government housing assistance
- Rental voucher programs
- Other subsidy programs
Utilities and Services Included in Monthly Rent
Enter information regarding utilities and services included in your monthly rent.
Examples may include:
- Electricity
- Water
- Sewer
- Trash collection
- Heat
- Other included services
This information may be used during Maryland's review of the application.
Supporting Documentation
Taxpayers should retain:
- Lease agreements
- Rent receipts
- Cancelled checks or payment records
- Landlord or management company information
- Income documentation
- Records of any housing assistance received
Maryland may request these records to verify eligibility.
Important Notes
- Form RTC is a separate application for the Maryland Renters' Tax Credit.
- Completing the application does not guarantee approval of the credit.
- The form is not electronically filed with the Maryland return.
- The completed application must be printed and mailed according to Maryland instructions.
- Keep copies of all supporting documentation.
- Additional information may be requested by Maryland during processing.