What are the eligibility requirements to claim the Homeowner and Renter Property Credit?
You must meet the following requirements to claim this credit:
- You were a District of Columbia (DC) resident from Jan 1. through Dec. 31, 2019;
- Your residence was not part of a public housing dwelling;
- You rented or owned and lived in your home, apartment, rooming house, or condominium in DC during all of 2019;
- Your 2019 federal adjusted gross income (AGI), plus the AGI of any dependents claimed on your return, was $55,000 or less ($75,000 or less if you are age 70 or older);
- You did not rent from a landlord whose property was either exempt from real property taxes or who paid a percentage of rental income to DC instead of paying a real estate tax;
- You must not be claimed as a dependent on someone else's federal, state, or DC income tax return unless you reached age 65 on or before December 31, 2019.
- A Homeowner and Renter Property Tax Credit cannot be claimed on behalf of a taxpayer who died on or before December 31, 2019.
- Only one claimant per "tax filing unit" can claim the property tax credit.
- An individual who is claimed as a dependent on someone else's individual income tax return is eligible to file the claim for their own tax filing unit only if they're 65 years of age or older.