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 |
Whom do I issue CRPs to? You must provide a separate CRP to each adult renter who lived in the rental unit in 2023. You must issue a CRP even if their name was not on the lease. Only one name should be on each CRP. What if I own or manage a mobile home or mobile home park? Mobile home parks and owners should use the tables below to determine how to issue CRPs. Mobile Home Parks If: Then: Mobile home owner lived in the mobile home Issue a CRP to owner for lot rent Mobile home owner did not live in the mobile home Issue a CRP to each adult living in the mobile home for lot rent Mobile home park owned mobile home Issue a CRP to each adult living in the mobile home for lot and mobile home rent Mobile Home Owners If: Then: You received rent for mobile home only Issue a CRP to each adult living in the mobile home for mobile home rent You received rent for the lot and mobile home Issue a CRP to each adult living in the mobile home for lot and mobile home rent When should I issue CRPs? You must issue CRPs no later than January 31, 2024 for rent paid in 2023. You can give CRPs to renters as an electronic or hard copy. If a renter moves before December 31, 2023, you may give them their CRP when they move or by January 31, 2024. If you do not have a forwarding address, send the CRP to their last known address. Do I need to keep copies of CRPs I issue? You must keep a copy of all 2023 CRPs until February 1, 2027. Line Instructions Renter and Unit Information The Electronic Certification Number (ECN) is generated when creating CRPs in e-Services. If you do not use e-Services, leave this field blank. If the renter is in the Safe at Home program, use the address provided by the program on the CRP. Property Information Select a checkbox if the rental property is an adult foster care, assisted living, intermediate care facility, or nursing home. Based on your selec- tion, follow the instructions in the Total Rent section. If the rent is for a mobile home or a mobile home lot, select the appropriate checkboxes. If you received rent for: Check: Lot only Mobile Home Lot Mobile home only Mobile Home Lot and mobile home Mobile Home Lot and Mobile Home Rent Details Line A Medical Assistance covers medical expenses of low-income Minnesotans. For more information on Medical Assistance, go to www.revenue.state.mn.us, enter landlords into the Search box, and select “CRP Information for Landlords.” If Medical Assistance paid any rent, select the Yes box and enter the total amount paid. Line B Minnesota Housing Support, formerly known as Group Residential Housing (GRH), is a state program that pays room and board for low-in- come seniors and adults with disabilities. The housing provider receives payments for the eligible person. For more information on Minnesota Housing Support, go to www.revenue.state.mn.us, enter landlords into the Search box, and select “CRP Information for Landlords.” Do not include rent paid by a federal government housing agency or federal program, such as Section 8 Housing Choice Voucher Program or HUD. For other amounts not to include on Line B, see “Rent does not include” under What constitutes rent? on page 1. Total Rent Line 1 Enter the total rent paid by the renter in 2023. If there are multiple renters in a unit, split the rent evenly between all renters. Continued |
Include the amounts for Line A and Line B on Line 1. For example, if $2,000 of rent was paid by Medical Assistance, $3,000 was paid by Minnesota Housing Support, and $5,000 was paid by the renter, enter $2,000 on Line A, $3,000 on Line B, and $10,000 on Line 1. • Nursing homes or intermediate care facilities: Multiply the number of months the resident lived in the care facility by $600. Do not is- sue residents a CRP for short-term or transitional care • Adult foster care homes: Multiply the number of months the resident lived in the adult foster care home by $930 • Assisted living facilities: Go to www.revenue.state.mn.us, enter assisted living into the Search box, and select “CRP Information for Landlords” • Caretaker: Include the amount of rent actually paid. Enter any caretaker rent reduction on line 2. See “What constitutes rent?” on page 1. Line 2 If the renter paid a reduced rent in exchange for being a caretaker, enter the amount of the reduction on this this line. For example, if rent is reduced by $200 per month for caretaking, enter $2,400 ($200 x 12 months). Split the caretaker rent reduction evenly between all adult occupants. Penalties If you do not give CRPs to your renters, we can assess a $100 penalty for each CRP not issued. You must issue a CRP for rent actually paid even if the renter owes back rent. If you overstate the amount of rent constituting property tax, we can assess a $100 penalty or 50% of the overstatement, whichever is greater. Where can I get CRPs? • Download the CRP and instructions at www.revenue.state.mn.us and enter CRP into the Search box • Use software. For a list of software, go to www.revenue.state.mn.us and enter CRP Software into the Search box • Create your own CRPs. Go to www.revenue.state.mn.us and enter form approval into the Search box to learn how to create your own CRPs. You must send samples to the department for approval before you can send substitute CRPs to renters Create a CRP Electronically All residential property owners and managers can use e-Services to create and manage CRPs for Minnesota properties. There is no cost to use this service. After creating a username, when you log in to e-Services you can import your data from a spreadsheet or use a step-by-step process to enter your data. For more information, go to www.revenue.state.mn.us and enter landlords in the Search box to find our CRP Information for Landlords webpage. Questions? Forms and instructions are available on our website at www.revenue.state.mn.us. If you have questions: • Visit our website at www.revenue.state.mn.us and enter landlords into the Search box • Send us an email at individual.incometax@state.mn.us • Call us at 651-296-3781 or 1-800-652-9094 If you would like to be removed from the CRP mailing list, contact us at the phone number or email listed above. Notice of Proposed Property Tax In November of 2024, you will receive a Notice of Proposed Property Tax for property taxes payable in 2025 from your county treasurer. As an owner of rental housing, you are required to: • Mail or hand deliver a copy of the notice to your tenants; or • Post a copy of your notice in a conspicuous place on the premises occupied by your tenants The purpose of providing copies or posting the notice is to notify tenants of proposed property tax increases or decreases on the building, which may affect their rent payments. You must post, mail, or hand deliver a copy of your Notice of Proposed Property Tax to your tenants by whichever of these dates is latest: • November 27, 2024; or • three days after you receive the notice The Notice of Proposed Property Tax is normally mailed to the same address as the property tax bill. Owners of rental housing may contact their county treasurer to request the notice be mailed to a different address. |