Renter Rebate Claims-
AMENDING or CHANGING RENTER REBATE INFORMATION
You can amend, or change, the household income reported on Schedule HI-144 that accompanied an original Form PR-141 filed by the due date. The amendment must be done within three years from the April due date of the original form.
Use Schedule HI-144 for the applicable year to amend household income. Enter the correct household income and mark on the top of the HI-144 "AMENDED." Send the amended HI-144 separately from any other returns being filed with the Department.
A renter rebate claim cannot be made on behalf of a deceased person. The right to file a renter rebate claim is personal to the Claimant and does not survive the Claimant's death.
EXTENDED INCOME TAX RETURN
NO extension of time is available for the Renter Rebate Claim. It must be filed no later than the October due date.
An extension of time to file the income tax return does NOT apply to Form PR-141, Renter Rebate Claim.
If you cannot determine your household income (for instance, self-employed, K-1 statements, or other information is not yet available) by the due date for the renter rebate claim, file Form PR-141 and complete Schedule HI-144 with the best information available. You are responsible for filing an amended HI-144 when you know your actual household income.
Getting a Landlord Certificate
The law requires landlords with 2 or more residential rental units to provide you with a completed certificate by January 31. Landlords with only 1 residential rental unit must provide the certificate upon your request. You must have a Landlord's Certificate, LC-142, completed by the landlord for each rental unit occupied in the calendar year.
Unable to get a certificate from your landlord?
You may still file a renter rebate claim. Complete a Landlord's Certificate including your landlord's name, address, and telephone number, attach copies of your cancelled checks or receipts for rent paid, and attach a letter explaining why you could not get a Landlord's Certificate.
To obtain a Landlord's Certificate, contact the Department at 802-828-2515, or e-mail: firstname.lastname@example.org or fax to 802-828-2701.
More than one landlord's certificate
Add the greater of Line 16 from each certificate and enter on this line. File all LC-142's with your claim.
REQUESTS FOR ADDITIONAL INFORMATION
You may be asked to supply additional information. Such a request does not necessarily mean that you filed improperly. These requests are a routine part of processing returns.
MISSING INFORMATION OR INCOMPLETE FILING
A Renter Rebate Claim with incomplete or missing information is not considered filed.
You will be given an opportunity to complete the return. The information must be provided by October 15, 2014 or our request date, whichever is later. Information received after that time cannot be accepted and the return will be considered unfiled
Rent eligible for a rebate is for rent paid for your home. If you use more than 25% of your rental unit's floor space for business purposes, the rent eligible is reduced. The percentage of business use is generally the same percentage used on your Federal income tax return when there is more than 25% business use. To calculate business use, divide the square feet used for business by the total square feet in the rental unit.
Example: You use an 11' x 12' room for an office and inventory storage. Your rental unit is 484 square feet (including the business use). Your business use is 11 x 12 = 132 sf / 484 = 27.00 business use. Entry on Line 4 for home use is 73.00 (100% - 27%).
If the rental unit is used only as your home, or the business use is 25% or less, enter 100.00% on Line 4.
RENTER REBATE FOR NURSING OR RESIDENTIAL CARE HOME
The Renter Rebate Claim is for room charge only. Services such as heat, electricity, personal services, medical services, etc., are deducted from the total. Generally, the room charge is 25% of the home's total charges to the person. For a percentage greater than 25%, the nursing home or residential care home must provide a breakout of costs. Payments by Medicaid on behalf of the Claimant to the nursing home cannot be included as part of rent paid.
NOTE: A person residing in a nursing or residential care home owning a homestead with a sibling or spouse can claim a renter rebate if the sibling or spouse does not make a property tax adjustment claim.
OFFSET OF RENTER REBATE (Injured Spouse Claims)
Does your spouse or civil union partner owe money to a VT state agency and you filed a joint Renter Rebate claim? The Renter Rebate may be used to pay the bill. If your spouse is responsible for the bill, and you are not, you need to file an "injured spouse" claim for your portion of the property tax adjustment. You may receive the portion of the Renter Rebate equal to the percentage of your income to the combined income of you and your spouse or civil union partner.
To make an "injured spouse" claim, send in an envelope separate from your return:
--(1) the request letter
--(2) copy of Federal Form 8379 (if you filed one with the IRS)
--(3) documentation of your ownership interest
VT Department of Taxes
ATTN: Injured Spouse Unit
PO Box 1645
Montpelier VT 05601-1645.
The Department will notify you if the Renter Rebate will be used to pay a bill to the State of VT. You have 30 days from the date on the notice to submit the injured spouse claim to the Department