Notice: Please note that any money directly paid to the landlord for Coronavirus Relief Fund rent relief should not be entered as a subsidy from the government or as rent paid by the tenant. Do not include rent received from the Cares Act on LC-142 line 3, total rent paid for the calendar year.
Overview
For Renters
The Renter Rebate Program refunds to eligible renters the portion of rent paid that exceeds an established percentage for household income. Determine your household income.
| Household Income | $0-9,999 | $10,000-24,999 | $25,000-47,000 |
| Maximum Percentage of Income for Rent | 2% | 4.5% | 5% |
Eligibility
You must meet all of the following eligibility requirements to file a Renter Rebate Claim:
- You were domiciled in Vermont for the entire calendar year
- You were not claimed as a dependent of another taxpayer
- Your Household Income did not exceed $47,000
- You are the only person in the household making a renter rebate claim
- You rented in Vermont for the entire year from January 1 through December 31
Exception: Homeowners who sell their homestead property before April 1 and then rent through December 31 may file a claim for rent paid.
How to File
Online
The Renter Rebate Claim can be filed electronically through your tax software or directly in myVTax.
Paper Returns
You may file a Renter Rebate Claim even if you are not required to file an income tax return. To file a claim, you must submit the following forms:
- Form PR-141, and Schedule HI-144
- Form LC-142
Amending or Changing Renter Rebate Information
You may not make any amendments or changes to Form PR-141, Renter Rebate Claim. It must be filed no later than the October filing deadline.
You may, however, amend or change household income as reported on Schedule HI-144, Household Income, within three years of the October filing deadline. Use Schedule HI-144, Household Income, for the applicable year to amend household income. Enter the correct household income and mark AMENDED on the HI-144. Send the amended HI-144 separately from any other returns being filed with the Department.
If you cannot determine your household income by the due date for the renter rebate claim, file Form PR-141, Renter Rebate Claim and complete Schedule HI-144, Household Income Schedule with the best information available. You are responsible for filing an amended Schedule HI-144 when you know your actual household income. Use Schedule HI-144 for the applicable year to amend household income. Enter the correct household income and mark AMENDED on the top of the HI-144. Send the amended Schedule HI-144 separately from any other returns being filed with the Department.
Mail your return to:
Vermont Department of Taxes
P.O. Box 1645
Montpelier, VT 05601-1645
Requests for Additional Information
You may be asked to supply additional information. Such a request does not necessarily mean that you filed improperly. These requests are a routine part of processing returns.
Missing Information or Incomplete Filing
A Renter Rebate Claim with incomplete or missing information is not considered filed. The missing information must be provided by the October filing deadline. Information received after that time cannot be accepted and the return will be considered unfiled.
Forms and Publications
| No. | Instructions | Title |
|---|---|---|
| Income Tax Return Booklet |
2019 Vermont Income Tax Return Booklet This booklet includes forms and instructions for: IN-111, IN-112, IN-113, IN-116, HS-122, PR-141, HI-144 |
|
| IN-110 | Change of Name and/or Address for Personal Income and/or Renter Rebate Claim | |
| LC-142 | Instructions | Vermont Landlord Certificate |
| PR-141, HI-144 | Instructions | Renter Rebate Claim |
| Publications | ||
| FS-1148 | Form LC-142, the Landlord Certificate | |
| FS-1057 | Vermont Schedule HI-144: Determining Household Income | |
| FS-1037 | The Vermont Renter Rebate Claim | |
| GB-1128 | myVTax Guide: How to Complete the Renter Rebate Claim | |
| GB-1127 | myVTax Guide: How to Complete the Landlord Certificate | |
Frequently Asked Questions
What if the LC-142(s) from my landlord(s) total more than 12 months?
If the Landlord Certificate(s) you received from your landlord(s) total more than 12 months of actual rent paid, adjust the figures to total only 12 months.
Adjust based on the rental unit where you actually resided for each of the 12 months.
Do not make any changes on the actual certificates, just on the information you are submitting. If you wish, you may file your request using paper Form PR-141, Vermont Renter Rebate Claim, along with a statement indicating which of the certificates you have adjusted, and why.
Please do not hesitate to call us using one of the numbers below if you have any questions or concerns regarding this adjustment.
What if I am unable to get a certificate from my landlord?
You may still file a paper renter rebate claim. Complete Form LC-142, Landlord Certificate. Include your landlord's name, address, and telephone number, and attach copies of your cancelled checks or receipts for rent paid. Attach a letter explaining why you could not get a Landlord Certificate. Do not sign the form.
Mail completed renter rebate forms to:
Vermont Department of Taxes
PO Box 1881
Montpelier, VT 05601-1881
For questions about filing a renter rebate claim, contact us at (802) 828-2865 or (866) 828-2865.