Washington Dc Schedule H Instructions
Eligibility requirements for claiming the property tax credit
Renters and homeowners who have a total household gross income of $20,000 or less may be eligible to claim the property tax credit. If you are filing a Form D-40 and claiming this credit, you must file Schedule H with it. If you are not required to file a Form D-40, you may file Schedule H by itself.
You must meet the following requirements to claim this credit:
- You were a DC resident from Jan. 1 through Dec. 31, 2013;
- You rented or owned and lived in your home in DC during all of 2013;
- Your total 2013 household gross income was $20,000 or less;
- You did not rent from a landlord whose property was either exempt from real property taxes or who paid a percentage of rental income to DC instead of paying a real estate tax;
- If you are not claimed as a dependent on someone else's 2013 federal, state, or DC income tax return and under age 65;
- Your residence is not part of a public housing dwelling; and
- If you are not blind or disabled, you and your registered domestic partner or spouse (if married) provided at least 50% of the total household gross income.
Only one member of a household can claim the property tax credit. A property tax credit may not be claimed on behalf of a taxpayer who died before the end of the tax year.
When is Schedule H due?
If filing a Form D-40, Schedule H must be attached to it and filed by April 15, 2014. If you have an extension of time to file your D-40, you may also file Schedule H by the extended due date.
If you are filing Schedule H by itself, file it by April 15, 2014. There is no extension of time to file a Schedule H by itself. If mailing the Schedule H only, send it to:
Office of Tax and Revenue
PO Box 96145
Washington DC 20090-6145
Blind or disabled
. If you identify yourself as blind or disabled, your physician must complete the medical certification on page 2 of Schedule H. If a physician's certification of blindness or disability has been submitted previously and the claimant's condition is unchanged, additional certifications are not needed.
Section A or Section B
If you rent your home, use Section A;
if you own your home, use Section B.
Section A - Credit claim based on rent paid
Line 1 Total household gross income
You must report the income of every member of your household including income not subject to DC income tax. Use the worksheet on page 3 of Schedule H to determine total household gross income. If the total household gross income is more than $20,000, do not claim the property tax credit, you are not eligible.
Household members are the people you live with whether or not they are related to you. For example, if you live in an apartment where you share the kitchen and bathroom with one or more people, they are household members. If you are a tenant in a house or apartment where other people live, but you have a separate kitchen and/or bath, you are the sole household member.
On the Schedule H worksheet, list the names and social security numbers of all household members whose income is included in total household gross income. Keep it with your tax records.
Line 2 Rent paid on the property in 2013
Enter the total rent you paid for the property during the year and multiply it by .15. If that amount exceeds the Line 1 amount, you cannot claim the property tax credit. Note: If a claimant rents more than one home in the District for the year, rent paid is the amount paid for the last home divided by the number of months paid times 12.
If you sublet part of your residence to another person, the amount to be claimed is the rent you paid minus the rent received from that person. In addition, the rent you received is taxable and must be reported on your D-40.
Line 3 Property tax credit
Using the amounts entered on Lines 1 and 2, find your property tax credit amount using the worksheet on page 39.
Line 4 Rent supplements received in 2013 by you or your landlord on your behalf
Enter any federal or state subsidies you received, or any received on your behalf, during the year. If none, leave the line blank.
Section B - Credit claim based on real property tax paid
Line 7 Total household gross income
Report the income of every member of your household including income not subject to DC income tax. Use the worksheet on page 3 of Schedule H to determine the total of this income. To help you complete the worksheet, refer to your 2013 federal return (Form 1040, 1040A or 1040EZ). If the total household gross income is more than $20,000, do not claim the property tax credit.
Household members are all the people you live with whether or not they are related to you. For example, if you live in a house where you share the kitchen and bathroom with one or more people, they are household members.
If you rent out part of your house and share the kitchen and bath with the tenant, you must report the tenant's income as part of your total household gross income.
Line 8 DC real property tax paid by you in 2013
Enter the amount of DC real property tax you paid on the property (refer to your real property tax bills). In determining your property tax credit, you may include any deferred portion of your real property tax as part of the real property tax paid.
Line 9 Property tax credit
Using the amounts entered on Lines 7 and 8, find your property tax credit amount using the worksheet on page 39.