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2023 Certificate of Rent Paid (CRP) Instructions
Property owners or managing agents must issue one Certificate of Rent Paid (CRP) to each adult renter by January 31, 2024.
A managing agent acts on behalf of the property owner.
Do I need to issue CRPs?
If you own or manage property and rent living space to someone, you must issue CRPs to your tenants if either of these apply:
• Property tax was payable on the property in 2023
• You were not required to pay property tax, but you made payments in lieu of property taxes
Certain property types have special requirements for issuing CRPs:
• For nursing homes, adult foster care homes, intermediate care, assisted living, or other health-care facilities, go to www.revenue.state.
mn.us and enter landlords into the Search box
• Cooperatives do not need to issue CRPs
What constitutes rent?
Rent is the amount paid for the right to occupy a rental unit as the renter’s principal residence, even if the amount is not stated in a rental
agreement.
Rent includes amounts paid: Rent does not include:
• by Medical Assistance, Minnesota Housing Support (formerly • damage deposit (unless used to pay rent)
GRH), or vendor payments received from the state or county • late charges or fees
• for a garage, parking space, or storage locker provided as part • rent paid after December 31, 2023
of a rental agreement
• utilities if paid separately from rent
• for utilities or pets if included as part of rent
• emergency rental assistance
• by the city due to relocation • including, but not limited to, COVID-19 emergency rental assistance
• by the Department of Employment and Economic Security – • rent paid by a federal government housing agency or federal program, such
Services for the Blind as Section 8 Housing Choice Voucher Program or HUD
• rent paid by charitable organizations
• rent paid by persons not living in the unit
• charges for medical services
• charges for food, laundry, or other amenities not provided as part of a rental
agreement
• the value of free rent provided as an incentive to rent the unit
• a garage or separate structure not provided as part of a rental agreement
• rent paid for farmland
Note: Minnesota Statute 290A.03, subdivision 12(b), defines the rent amount for nursing homes, intermediate care facilities, and adult foster
care homes, which may be different from the amount actually paid.
What if multiple renters live in one unit?
If one or more adult renters live in the same unit for the entire year, show that each individual paid an equal amount of rent.
Married couples must receive separate CRPs showing they each paid an equal portion of rent.
If an adult renter moved in or out during the year, show that each individual paid an equal amount of rent for the months they lived in the
rental unit together.
What if I bought or sold a property during the year?
If you sold rental property, you have two options:
1. Give the buyer all information showing rent paid by each renter while you owned the building
2. Give each renter a CRP for the time you owned the building, showing rent paid and number of months rented
If you bought the property and the seller:
1. Provided you with the rent amount paid by each renter while the seller owned the property
• Report the total amount the renter paid for the year and the total number of months rented for the year
2. Did not provide you with the rent amount paid by each renter while the seller owned the property
• Enter the total amount the renter paid to you while you owned the building
• Report only the number of months the renter paid rent while you owned the building
Rev. 1/24 Continued
