Government of the
       District of Columbia       2022  SCHEDULE L  Lower Income  
                                                                                                                                                                  l
                                        Long-Term Homeowner Credit
Important:  Read the instructions before completing this                                                     *2 92      990110000*
              schedule.  Print in CAPITAL letters, using black ink.                                                  OFFICIAL USE ONLYOFFICIAL USE ONLY
                                                                                                                        Vendor ID# 0000
Property Owner’s Information
Eligible resident owner taxpayer identification number  Eligible resident co-owner taxpayer identification number    Daytime phone number

Eligible resident owner first name                          M.I.         Last name

Eligible resident co-owner first name                       M.I.         Last name

Mailing address (number, street and suite/apartment number if applicable) 

City                                                                                                         State    Zip Code +4

Square                      Suffix                      Lot                       Enter information from your real property tax bill or assessment.   
                                                                                  If a section is blank on your bill or assessment, leave it blank here. 

Property address, fill in if different from above (number, street and suite/apartment number if applicable)  

City                                                                                                         State    Zip Code +4

Email Address 

Section A 
1  Do you own the property?          Yes                 No   If you are a housing cooperative shareholder or member, see instructions.
2  Is your property receiving the DC homestead deduction?                          Yes                        No
3   Have you lived in the property as your principal place of residence for at least seven consecutive years 
    immediately prior to the last day of the tax year?                             Yes                        No
If you answered no to 1, 2, or 3, you are not eligible for the credit.  Continue only if you answered yes to 1, 2, and 3.
Section B  Credit Calculation
4   Number of Household Members
5   Household income limit, enter the amount from Section D (page 2)                                               5 $                                       .00
6   Total Household Federal Adjusted Gross Income from Section C (page 2)                                          6 $                                       .00
  If Line 6 is greater than Line 5, stop here, you cannot claim the credit.
  Continue only if Line 6 is equal to or less than Line 5.
                                                                                                                   7 $                                       .00
7   DC real property tax for Tax Year 2022 
                                                                                                                   8
8   DC real property tax for Tax Year 2021                                                                            $                                      .00
9   Multiply the amount on Line 8 by 1.05 and enter the result here                                                9 $                                       .00
10 Allowable credit (Line 7 minus Line 9)                                                                          10 $                                        00.
Signature        Under penalties of law, I declare that I have examined this schedule and, to the best of my knowledge, it is correct.                  
                 Declaration of paid preparer is based on all information available to the preparer.
 Eligible resident owner signature                          Date                  Eligible resident co-owner signature                                   Date

 Send your signed and completed original schedule to:       Preparer’s Tax Identification Number (PTIN)              Preparer’s Phone Number
 Office of Tax and Revenue
 1101 4th Street, SW  FL4
 Washington, DC 20024 
       Revised   09/2022                                                                                                                                      l
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Section C  Members of your household 
List the income (the federal adjusted gross income) of each member of your household (attach a continuation sheet if necessary).
 First name, middle initial, last name                              Taxpayer identification number             Household federal adjusted gross income
                                                                                                        $                                                           .00
                                                                                                        $                                                           .00
                                                                                                        $                                                           .00
                                                                                                        $                                                           .00
                                                                                                        $                                                           .00
                                                                                                        $                                                           .00

 Total Household Federal Adjusted Gross Income  enter here and on Line 6                                $                                                           .00

Section D  Household Income Limit Table1
Number of household members             Household income limit      Number of household members                Household income limit 
         1                             $49,805                                              5                 $78,265
         2                             $56,920                                              6                 $85,380
         3                             $64,035                                              7                 $92,495
         4                             $ ,71 150                                             8 or more        $99,610
1Source: U.S. Department of HUD, “HUD Program Income Limits,” available at www.huduser.org. 
Refund Options:
Mark one refund choice:                Direct deposit           OR                            Paper check
Direct Deposit. To have your refund deposited to your  checking OR       savings account, fill in oval and enter bank routing and account numbers. See instructions.
Routing Number                                                  Account Number      

                           Lower Income Long-Term Homeowner Credit
What is the Lower Income Long-Term Homeowner                                                cooperative property.  Keep in your records any documentation 
Credit?                                                                                     given to you by your housing cooperative’s manager.
This credit gives you a refund (if you have no outstanding
DC government liabilities) from DC individual income tax for                     What is total household federal adjusted gross income?
certain DC real property taxes imposed. Subtract the amount                      In Section B, you must report the federal adjusted gross income 
that equals 1.05 of the real property tax imposed for tax year                   of every member of your household, including any income not 
2021 from the real property tax imposed for tax year 2022.                       subject to DC income tax. To help you complete this calcula-
The difference is your potential refund.                                         tion, obtain the federal adjusted gross income figure from all 
                                                                                 members of the household and total it in Section C. Household 
Who is eligible?                                                                 members are all the people you live with whether or not they 
A person claiming the credit must own, and have had                              are related to you. For example, if you live in a house where 
real property taxes imposed on, a DC residence in which                          you share the kitchen and bathroom with one or more persons, 
he/she has lived as a principal residence for at least seven                     they are household members. If you rent out part of your house 
consecu-tive years immediately prior to the last day of the                      and share the kitchen and bath with a tenant, you must report 
tax year. Do not file Schedule L if your household income is                     the tenant’s federal adjusted gross income as part of the total 
more than the limit shown in the Section D Household                             household income. 
Income table for the number of members of your household. 
•  Note: The credit is available only for real property or a unit in             When is Schedule L due?
 a cooperative housing association receiving the homestead                       •  The 2022 Schedule L must be filed by December 31, 2023.
 deduction. There is only one credit allowed per household.
•  If you are a member of or a shareholder in a housing co-                      How do you claim the credit?
 operative which is receiving the homestead deduction for                        •  Complete the property owner’s information and Sections A,
 your unit fill in the “Yes” ovals on Lines 1 and 2, Section A.                             B and C.
 If your answer is “Yes” to Line 3 in Section A, contact your                    •  Report the federal adjusted gross income of every member
 housing cooperative’s manager to determine the correct                                     of your household.
 entries for Section B, Lines 7 and 8 based on your por-                         •  Mail this schedule to the Office of Tax and Revenue, 1101
 tion of the real property tax imposed on the entire housing                                4th Street, SW FL4, Washington, DC 20024.

l          Revised 09/2022                                                                                                                                           l