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Maryland State Department of Assessments & Taxation
2021 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2021
Apply online www.taxcredits.sdat.maryland.gov

APPLICANT DETAILS
1. Name: Last, First, Middle Initial 2. Social Security Number 3. Date of Birth

4. Mailing Address (If different from Property Address and provide an explanation on a separate sheet of paper 5. Current Marital Status:
and include with this application.)
☐ Single
☐ Married
☐ Separated
☐ Divorced
☐ Widowed

If Married, Separated, Divorced, or Widowed,
please include Month and Year
_______________
(MM/YYYY)
6. Name of Spouse or Residential Co-Tenant: Last, First, Middle Initial 7. Social Security Number 8. Date of Birth

9. Principal Address (Include Apartment Number – No P.O. Box) 10. City, Town or Post Office 11. County 12. Zip Code

13. Applicant Status:
☐ Age Sixty (60) or Over ☐ Totally Disabled (Submit Proof) ☐ Under Age Sixty (60) with Dependent(s)
14. Check one of the following which describes your rented residence:
☐ Apartment Building Unit ☐ Single Family House ☐ Mobile Home ☐ Other (Specify)______________________________________
15. Address from Previous Year (Include Apartment Number – No P.O. Box) 16. City, Town or Post Office 17. County 18. Zip Code

19. Did you reside in public housing in the previous year? ☐ No ☐Yes
20. Do you receive any rental assistance/subsidy? ☐ No ☐Yes – From whom __________________________________________________
21. Do you own any real estate in the State of Maryland or elsewhere? ☐ No ☐Yes
22. Do you rent from a person related to you, including In-Laws? ☐ No ☐ Yes – Name and relationship _________________________________

RENTAL INFORMATION
23. Enter the amount of rent applicant paid each month in 2020:

$____________ $____________ $____________ $____________ $____________ $____________ TOTAL RENT PAID 2020:
January February March April May June

$____________ $____________ $____________ $____________ $____________ $____________ $_______________
July August September October November December
24. Mark which utilities and/or services were included in the monthly rent:
Utilities: ☐ None ☐ Electric (other than for heat) ☐ Heat ☐ Gas (other than for heat)
Services: ☐ None ☐ Meals ☐ Pet Fee ☐ Housecleaning ☐ Parking Garage Fee ☐ Other _______________________________
25. Management Company or person (Landlord) to whom the applicant paid rent for at least six months in 2020:
Name: ____________________________________________ Address: _____________________________________________
26. Current Management Company or person (Landlord) to whom the applicant is now paying rent:
Name: ____________________________________________ Address: _____________________________________________
HOUSEHOLD MEMBERS
27. List all household residents who lived with you in 2019 below. If none, please check this box: ☐

27a. Dependent? 27b.Name 27c. Date of Birth 27d. Social Security Number 27e. 2020 Gross Income
☐ No ☐ Yes $_______________

RTC-1(v.1.0) Page 1 of 4

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                                                        Maryland State Department of Assessments & Taxation 
                           2021 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2021 
                                              Apply online www.taxcredits.sdat.maryland.gov 

2020 WAGES & INCOME                                                                               
                                                                                                                               Spouse/Resident                 Household 
                                                                                                                                                                                    Office Use Only 
 submitted with this application. DO NOT SEND ORIGINALS. 
 28. All accompanying schedules and documents MUST be                                                    Applicant              Co-Tenant                      Member(s) 
 Wages, Salary, Tips, Bonuses, Commissions, Fees                                                  $                           $                         $                           $ 
 Interest & Dividends  (Includes both taxable and non-taxable)                                    $                           $                         $                           $ 
 Capital Gains (Includes non-taxed gains)                                                         $                           $                         $                           $ 
 Rental Income (Net)                                                                              $                           $                         $                           $ 
 Business Income (Net)                                                                            $                           $                         $                           $ 
 Room & Board paid to you by a nondependent household member, see                                 $                           $                         $                           $ 
 instructions for Fields  27a-27e 
 Workers’ Compensation                                                                            $                           $                         $                           $ 
 Unemployment Insurance                                                                           $                           $                         $                           $ 
 Alimony and/or Spousal Support                                                                   $                           $                         $                           $ 
 Public Assistance Grants (Include copy of AIMS)                                                  $                           $                         $                           $ 
 Social Security (Include copy of 2020 Form SSA-1099)                                             $                           $                         $                           $ 
 S.S.I Benefits for 2020 (Include Proof)                                                          $                           $                         $                           $ 
 Railroad Retirement (Include copy of 2020 Verification or Rate Letter)                           $                           $                         $                           $ 
 Other Federal Pensions (Not including VA Benefits) per year                                      $                           $                         $                           $ 
 Veterans Benefits per year                                                                       $                           $                         $                           $ 
 Pensions and Annuities (If a rollover, include proof)                                            $                           $                         $                           $ 
 IRAs (If a rollover, include proof)                                                              $                           $                         $                           $ 
 Deferred Compensation (Include W-2 Statement)                                                    $                           $                         $                           $ 
 Gifts over $300.00                                                                               $                           $                         $                           $ 
 Expenses Paid by Others                                                                          $                           $                         $                           $ 
 Inheritances                                                                                     $                           $                         $                           $ 
 All other monies received last year not reported above                                           $                           $                         $                           $ 
 TOTAL HOUSEHOLD INCOME FOR 2020                                                                  $                           $                         $                           $ 
 29. Did you, and/or your spouse, file a Federal Income Tax Return for 2020?     ☐  Yes       ☐ No                                       If yes, a copy of your return (and if married & filing 
 separately, a copy of your spouse’s return) with all accompanying schedules MUST be submitted with this application 
 
CERTIFICATION 
 ☐  I declare under the penalties of perjury, pursuant to Sec. 1-201 of the Maryland Tax-Property Code Ann., that this application (including any accompanying forms and statements) has been 
 examined by me and the information contained herein, to the best of my knowledge and belief, is true, correct and complete, that I have reported all monies received, that I have a legal interest in 
 this property, that this dwelling will be my principal residence for the prescribed period, and that my net worth is less than$200,000 excluding the value of the subject dwelling and homesite, IRAs 
 and qualified retirement savings plans. I understand that the Department may request at a later date additional information to verify the statements reported on this form, and that independent 
 verifications of the information reported may be made. Further, I hereby authorize the Social Security Administration, Comptroller of the Treasury, Internal Revenue Service, the Income Maintenance 
 Administration, Unemployment Insurance, the State Department of Human Resources, and Credit Bureaus to release to the Department of Assessments and Taxation any and all information 
 concerning the income or benefits received. 
 Applicant’s Signature                                                                                                                  Date 
                                                                                                                                         
 Applicant’s Email Address                                                                                                              Applicant’s Daytime Telephone Number 
                                                                                                                                         
                                                                                                                                        (             ) 
 Spouse’s or Resident Co-               Owner’s Signature                                                                               Date 
  
 RETURN TO:  Department of Assessments and Taxation                                                                   FOR IMMEDIATE INFORMATION: 
                         Renters’ Tax Credit Program                                                                  Email: sdat.renters@Maryland.gov 
                         P.O. Box 49006                                                                               Telephone:  Baltimore Area  410.767.4433 
                         Baltimore, Maryland 21297                                                                                         Toll Free 1.800.944.7403 

                                        RTC-1(v.1.0)                                                                                                    Page 1 of 4

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                                           Maryland State Department of Assessments & Taxation 
                    2021 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2021 
                                              Apply online www.taxcredits.sdat.maryland.gov 
               INFORMATION                              percent (18%) higher monthly rent to qualify        Have reached the age sixty (60) or over on or 
                                                        for the credit.                                      before December 31, 2020; or 
The State of Maryland provides a direct check          Trailer park residents are advised to submit        Be one hundred percent (100%) totally and 
payment of up to $1000.00 a year for renters who        an application and allow the state to                permanently disabled as of December 31, 
paid rent in the State of Maryland and who meet         determine eligibility.                               2020, and submit proof of disability from the 
certain eligibility requirements. For more           Chart 1 is only a guide, the exact amount of your       Social Security Administration, other federal 
information, please visit our website at             total gross income and rent will be used to             retirement system, Federal Armed Services 
https://dat.maryland.gov/Pages/Tax-Credit-           determine your eligibility                              or the local City/County Health Officer. 
Programs.aspx 
                                                            Column A               Column B               2. UNDER SIXTY (60) YEARS OF AGE 
Requirements                                              $1 – 10,000                 $117                  Had at least one dependent under the age of 
A new application must be filed every year if               20,000                     423                   eighteen (18) living with you during 2020 and 
applicant wishes to be considered for a tax credit.         25,000                     576                   is listed on your Federal Income Tax Return 
Applicant must satisfy all five (5) legal                   33,000                     800                   (if filed), and you must include a copy of their 
requirements listed below before eligibility can be         39,000                   1,000                   social security card(s) and birth certificate(s) 
considered:                                                 43,000                   1,100                   with this application; and 
1. Applicant must have a bona fide leasehold                46,000                   1,200                  Did not receive federal or state housing 
   interest in the property and be legally                  49,000                   1,300                   subsidies; and 
   responsible for the rent; and                            53,000                   1,400                  Your 2020 total gross household income was 
                                                            56,000                   1,500                   below the limit listed in Chart 2. 
2. First time applicants, and those who have                59,000                   1,600 
   moved during the previous year, must submit              62,000                   1,700                Important Filing Deadlines 
   a copy of their lease(s), rental agreement,              66,000                   1,800                The deadline for filing an application is October 1, 
   cancelled checks, money order receipts or                69,000                   1,900                2021. A properly completed application means 
   other proof of rent paid. Other applicants               73,000                   2,000                that all questions are answered, the form is 
   must submit a copy upon request; and                                                                   signed, copies of the entire federal income tax 
3. The principal residence must be in Maryland       Chart 2 – Under 60 Years of Age                      return, schedules and forms, necessary Social 
   and where the applicant resided for at least      If you are a renter under the age of sixty (60), who Security form (SSA-1099), Railroad Retirement 
   six (6) months in calendar year 2020; and         during 2020 had at least one dependent under the  Verification or Rate Letter are all included and 
                                                     age of eighteen (18) living with you, and did not    applicant has provided responses to any 
4. The dwelling may be any type of rented            receive federal or state housing subsidies or        subsequent inquiries made by the Department in 
   residence or a mobile home pad on which the       reside in public housing, and the combined           a reasonable timeframe. 
   residence rests, but it may not include any       income of all residents of your dwelling is below 
   unit rented from a public housing authority or  the following guidelines, you are encouraged to        Privacy and State Data System Security Notice 
   from an exempt organization; and                  apply.                                               The principal purpose for which this information is 
                                                                                                          sought is to determine your eligibility for a tax 
5. Applicant, spouse and/or co-tenant(s) must            Persons in                                       credit. Failure to provide this information will result 
   have a combined net worth of less than             Household (Includes       2020 Gross Income         in a denial of your application. Some of the 
   $200,000 as of December 31, 2020.                    Applicant and                Limit                information requested would be considered a 
                                                        Dependents)                                       “Personal Record” as defined in State 
Applicant may later be requested to submit                  2                            $17,308          Government Article, § 10-624 consequently, you 
additional information to verify what was reported          3                        19,985               have the statutory right to inspect your file and to 
on the application. This request may include a              4                        25,701               file a written request to correct or amend any 
statement of living expenses when it appears that           5                        30,459               information you believe to be inaccurate or 
the applicant has reported insufficient means to            6                        34,533               incomplete. Additionally, it is unlawful for any 
pay the rent and other living expenses.                     7                        39,194               officer or employee of the state or any political 
Chart 1 – Age 60 or Older OR 100% Disabled                  8                        43,602               subdivision to divulge any income particulars set 
                                                            9                        51,393               forth in the application or any tax return filed 
If you are a renter age sixty (60) or older or one   If you qualify based upon the income limits above,   except in accordance with judicial legislative 
hundred percent (100%) disabled, use this chart      the state will determine your eligibility using the  order. However, this information is available to 
to see if you should file an application to have the formula comparing rent and gross income.             officers of the state, county or municipality in their 
State determine your eligibility. 
                                                                                                          official capacity and to taxing officials of any other 
                                                     Example: George and Robin Smith, ages 34 and         state, or the federal government, as provided by 
•  Find your approximate 2020 total gross            33, have two dependents under the age of             statute. 
   household income in Column A.                     eighteen (18). Their total household income for 
•  If your monthly rent is more than the figure in   2020 was $16,200 and paid $500.00 per month in       INSTRUCTIONS FOR COMPLETING THE 
   Column B (across from your income), you           rent. They also paid all their own utilities. Since  APPLICATION 
   may be eligible and are encouraged to apply.      their income is below $25,701 and there are four 
Example: Applicant Mary Jones, age 67, lives         persons in the household (see Chart 2), the            Please Print Clearly 
alone, total income in 2020 was $19,000 and paid     Smith’s should apply for the credit.                   Do Not Staple Documents 
$550 per month in rent. She also paid all her own    Eligibility                                            Do Not Send Original Documents 
utilities. With an income close to $20,000 and rent  In order to be eligible for a Renters’ Tax Credit, 
that is more than $423 per month, Mary Jones         you must meet one of the following eligibility       Applicant Details 
should apply for the credit.                                                                              Field 1: Name - Enter the full legal name of 
                                                     requirements and all five legal requirements. 
  The rent in Chart 1 assumes that you pay all                                                           applicant (last name, first name, middle initial). 
   your own utilities, separate from the monthly     1. AGE SIXTY (60) OR OVER,  orONE                    Applicant must have a bona fide leasehold 
   rent. If rent includes gas, electric or heat, you    HUNDRED PERCENT (100%) DISABLED                   interest in the property and be legally responsible 
   may need to have as much as an eighteen                                                                for the rent. 
                              
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Maryland State Department of Assessments & Taxation
2021 Renters’ Tax Credit Application RTC-1 Form ● Filing Deadline October 1, 2021
Apply online www.taxcredits.sdat.maryland.gov
Field 2: Social Security Number - Enter Field 12: Zip Code - List the postal code in which year. If none, mark ‘None’. If not listed, mark
applicant’s nine (9) digit social security number. the rental unit is located. ‘Other’ and write-in service.
Field 3: Date of Birth - Month, Day and Year the Field 13: Applicant Status – Mark whether the Field 25: Enter the name and address of the
applicant was born. applicant is: Age Sixty (60) or Over as of Management Company or person to whom the
December 31st of the year for which a credit is applicant paid rent for at least six (6) months of
Field 4: Mailing Address - Enter the address the sought, Totally Disabled or Under Age Sixty (60) the previous year.
applicant would like mail sent to if it differs from with Dependent Children. If applicant is totally
the principal address. disabled, please provide proof of disability. If Field 26: Enter the name and address of the
Field 5: Current Marital Status - Mark which applicant is under age sixty (60) with dependent current Management Company or person to
option best describes the applicant’s current children, include a copy of their social security whom the applicant is now paying rent.
status: single; or provide the month and date for: card(s) and birth certificate(s). Household Members
married, separated, divorced (finalized) or Field 14: Check one of the following which Field 27: List all household residents who lived
widowed. describes your rented residence – Mark whether with you in 2020. If there were none, PLEASE
Field 6: Enter the full, legal name of Spouse the rented residence is an Apartment Building check the box. If there were household residents
who lived with you in 2020, complete Fields 27a. -
and/or Residential Co-Tenant (last name, first Unit, Single Family House or Mobile Home. If 27e.
name, middle initial). Spouse and/or Residential none of these, please mark ‘Other’ and write-in
Co-Tenant must have a leasehold interest in the building structure. Fields 27a. – 27e.: Applicant must state whether
property. If more space is needed, enter each household member is a dependent, provide
information on a separate sheet of paper and Field 15: Address from Previous Year – Enter their name(s) (last, first and middle initial), date(s)
include to this application. address including house number, apartment of birth (month, day and year), social security
number, street name or rural route, (No P.O. Box), number, and their gross income from last year. If
Field 7: Social Security Number - Enter Spouse of the place the applicant resided in the previous additional household members, write responses to
and/or Residential Co-Tenant(s) nine (9) digit year. these fields on a separate sheet of paper and
social security number. include with this application.
Field 8: Date of Birth - Month, Day and Year the Field 16: City, Town or Post Office - State the
name of the city or town where the rental unit the Wages & Income
Spouse and/or Residential Co-Tenant(s) was applicant lived in the previous year is located. Field 28: Wages & Income - All resident co-
born.
tenants, including the applicant and spouse, must
Field 9: Principal Address – Rental unit where the Field 17: County - Provide the two (2) digit code report their gross income. Income from all sources
of the county where the rental unit the applicant must be reported, including taxable and non-
applicant regularly resides and is the location lived in the previous year is located. See Field 11. taxable income. Income for this application is not
designated by the renter for the legal purpose of
voting, obtaining a driver’s license, filing income Field 18: Zip Code - List the postal code in which limited to the definition of gross income for federal
tax returns, and for which the tax credit is being the rental unit the applicant lived in the previous or state income tax filing purposes. Social security
applied. year is located. benefits, worker’s compensation, deferred
compensation, etc., must be reported. The full
Field 10: City, Town or Post Office - State the Field 19: Did you reside in public housing in the amount of an inheritance is income. All gifts in
name of the city or town where the rental unit is previous year? – Mark ‘No’ or ‘Yes’. excess of $300 and expenses paid on applicant’s
located. behalf by others must be reported as income.
Field 20:Do you receive any rental
Field 11: County - Provide the two (2) digit code assistance/subsidy? – Mark ‘No’ or ‘Yes’. If ‘Yes’, Losses from business, rental or other endeavors
of the county where the rental unit is located. state whom the assistance or subsidy is from. may not be used to reduce the amount of gross
County Code income reported. Any household occupant not
Allegany 01 Field 21: Do you own any real estate in the State being claimed as a dependent and who is not
Anne Arundel 02 of Maryland or elsewhere? – Mark ‘No’ or ‘Yes’. paying reasonable fixed charges, such as room
Baltimore City 03 and board, must report their total gross income(s)
Baltimore County 04 Field 22: Do you rent from a person related to from the previous year.
Calvert 05 you, including In-Laws? - Mark ‘No’ or ‘Yes’. If
Caroline 06
Carroll 07 ‘Yes’, state name and relationship to applicant. Field 29: If you filed a Federal Income Tax Return
Cecil 08 for last year, or if married and filed separately,
Charles 09 Rental Information include a photocopy of the completed federal tax
Dorchester 10 Field 23: Enter the amount of rent applicant return(s), including all accompanying schedules
Frederick 11 actually paid each month in the State of Maryland and other forms, when submitting this application.
Garrett 12 from January 1 through December 31, 2020, and If income was derived from a partnership or
Howard 14
Harford 13 do not include subsidies paid on their behalf such corporation, a copy of the partnership return
Kent 15 as HUD/Section 8 payments. Do not include (Form 1065, including Schedule K-1) and/or a
Montgomery 16 monthly fees for any services such as meals, pet copy of the corporate return (Form 1120 or
Prince George’s 17 fees, garage charges, late charges, security 1120S, including Schedule K-1) must also be
Queen Anne’s 18 deposits, etc. If applicant lives in a home in a included.
St. Mary’s 19
Somerset 20 trailer park, report only the rent paid for the
Talbot 21 trailer pad or lot. Do not send original documents as we are
Washington 22 unable to return them.
Wicomico 23 Field 24: Mark which utilities and/or services were
Worcester 24 included in the monthly rent from the previous

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