Government of the
        District of Columbia       2019   SCHEDULE L  Lower Income  
                                                                                                                                                                        l
                                              Long-Term Homeowner Credit
Important:  Read the instructions before completing this                                                     *199990110000*
            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

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   DC real property tax for Tax Year 2019                                                                           7 $                                           .00
8   DC real property tax for Tax Year 2018                                                                           8 $                                           .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 08/19

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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               $42,455                                                            5                 $66,715
         2               $48,520                                                            6                 $72,780
         3               $54,585                                                            7                 $78,845
         4               $60,650                                                              8 or more       $84,910
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 
2018 from the real property tax imposed for tax year 2019.                            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 real                              are related to you. For example, if you live in a house where 
property taxes imposed on, a DC residence in which he/she                             you share the kitchen and bathroom with one or more persons, 
has lived as a principal residence for at least seven consecu-                        they are household members. If you rent out part of your house 
tive years immediately prior to the last day of the tax year.                         and share the kitchen and bath with a tenant, you must report 
Do not file Schedule L if your household income is more than                          the tenant’s federal adjusted gross income as part of the total 
the limit shown in the Section D Household Income table for                           household income. 
the number of members of your household. 
•  Note: The credit is available only for real property or a                          When is Schedule L due?
 unit in a cooperative housing association receiving the                              •   The 2019 Schedule L must be filed by December 31, 2020.
 homestead deduction. There is only one credit allowed per                             
 household.                                                                           How do you claim the credit?
•   If you are a member of or a shareholder in a housing co-                          •   Complete the property owner’s information and Sections A, 
 operative which is receiving the homestead deduction for                                   B and C.
 your unit fill in the “Yes” ovals on Lines 1 and 2, Section A.                       •   Report the federal adjusted gross income of every member 
 If your answer is “Yes” to Line 3 in Section A, contact your                               of your household.
 housing cooperative’s manager to determine the correct                               •   Mail this schedule to the Office of Tax and Revenue, 1101 
 entries for Section B, Lines 7 and 8 based on your por-                                    4th Street, SW FL4, Washington, DC 20024.
 tion of the real property tax imposed on the entire housing                                     

l          Revised 08/19                                                                                                                                                                            l