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Renter Credit

The Vermont legislature made substantial changes to the Renter Rebate program in Act 160 of 2020. These changes took effect in the 2021 tax year, impacting claims filed beginning with the 2022 income tax filing season and after. Below is a summary what renters should know about.

Looking for information for landlords?

Eligibility Requirements

You must meet the following eligibility requirements to file a Renter Credit Claim:

  • You were domiciled in Vermont for the entire calendar year

  • You were not claimed as a dependent of another taxpayer

  • You rented in Vermont at least six months, although the six months do not need to be consecutive

  • You meet the income eligibility limits based on your family size

Check your Income Eligibility Now

What You Will Need to File

  • Your School Property Account Number (SPAN)

  • Form RCC-146, Renter Credit Claim

SPAN Finder

Enter an address in the search bar to find the School Property Account Number (SPAN) of a property. Open the SPAN finder in new window.

 

How to File

You may file a Renter Credit Claim even if you are not required to file an income tax return because your income is below the filing requirement.

Online: The Renter Credit Claim can be filed electronically through your tax software or directly in myVTax.

Paper Returns: To file a paper claim, download a copy of form RCC-146, Renter Credit Claim or you may request paper forms be mailed to you.

Mail the completed form to:

Vermont Department of Taxes
P.O. Box 1881
Montpelier, VT 05601-1645

For questions about filing a renter credit claim, contact us at tax.individualincome@vermont.gov or call (802) 828-2865 or (866) 828-2865.

Laws, Regulations, and Guidance

Number Title
H.934 H.934 (Act 160) An act relating to renter rebate reform
GB-1128 myVTax Guide: How to Complete the Renter Credit Claim
Video Watch: How to File a Renter Credit Claim

Due Dates

Initial Due Date Final Date Accepted
April 18 October 16
No claims will be accepted after the October due date.

Frequently Asked Questions

Personal Income Tax Forms and Instructions

Form Number Instructions Title
2022 Income Tax Return Booklet Included with form

2022 Vermont Income Tax Return Booklet

This booklet includes forms and instructions for: IN-111, IN-112, IN-113, IN-116, HS-122, RCC-146, HI-144
2210 (IRS)   Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Domicile Statement   Domicile Statement
Rate Schedules   2022 Vermont Rate Schedules
Tax Tables   2022 Vermont Tax Tables
School District Codes   Vermont School District Codes
HS-122, HI-144 Instructions

2023 Property Tax Credit Calculator

 Vermont Homestead Declaration AND Property Tax Credit Claim
HS-122W Included with form Vermont Homestead Declaration and/or Property Tax Credit Withdrawal
HSD-315   Request For Lister’s Certificate of Housesite Value
HSD-316   Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel
IN-110 Included with form Change of Name and/or Address for Personal Income and/or Renter Credit Claim
IN-111 Instructions Vermont Income Tax Return
IN-112 Instructions VT Tax Adjustments and Credits
IN-113 Instructions Income Adjustment Calculations
IN-114 Instructions 2023 Individual Income Estimated Tax Payment Voucher
IN-116 Included with form Income Tax Payment Voucher
IN-117 Instructions Vermont Credit for Income Tax Paid to Other State or Canadian Province
IN-119 Instructions Vermont Tax Adjustments and Nonrefundable Credits
IN-151 Included with form Application for Extension of Time to File Form IN-111 Vermont Individual Income Tax Return
IN-152 Included with form Underpayment of 2022 Estimated Individual Income Tax
IN-152A Included with form Annualized Income Installment Method for Underpayment of 2022 Estimated Tax by Individual, Estates, and Trusts
IN-153 Instructions Capital Gains Exclusion Calculation
RCC-146 Instructions Vermont Renter Credit Claim
W-4VT Included with form Employee’s Withholding Allowance Certificate

You must live in Vermont the whole year to get the credit, but you don’t have to rent for all twelve months. The Renter Credit is available to anyone who rented at least six months, and the six months don’t need to be consecutive. If you rented for less than the full year, the credit will be scaled based on the number of months you rented. For example, renting for nine months would entitle you to 75% of the full year credit amount.

Non-married adults who live together can each claim the credit independently but the credit that each of them will receive will be scaled down by 50% to reflect that they are in a shared living situation. Non-married adults who live together do not have to share personal income information with others in their rental unit and do not have to split up or share the credit they receive.

Claimants don't have to complete a separate household income form. Instead, the credit application includes a simple income section.

The income limits for the Renter Credit program are 50% of the county median income by family size as determined by the Department of Housing and Urban Development (HUD). The income limits are adjusted every year for inflation.

The old Renter Rebate program before 2021 had what are known as “cliffs” in the calculation – places where your credit would drastically change if your income was just one dollar more. The Renter Credit program does not. If you are under HUD’s extremely low-income limit (25% of median income) based on county and family size you get the full credit amount, and there’s a smooth credit phaseout between that income level and the eligibility limit.

The credit amount in the Renter Credit program is 10% of the fair market rent for an apartment of your family size in your county. For example, if you are two people living in Middlebury, you will get a credit based on a two-bedroom apartment in Addison County, which HUD calculates as $13,400 per year, generating a credit of $1,340.

Yes, the Tax Department has created a calculator that will let you estimate the amount of your credit.

Use the Calculator to Estimate your Renter Credit (xlsx).

No, you don’t need to ask your landlord for a certificate. Your landlord will submit a certificate directly to the Tax Department containing all the necessary information for each building and unit they own (e.g., the address of each building as well as the names of renters and their unit numbers).

Yes, the Renter Credit Application asks you to include the correct SPAN. You can use the SPAN Finder (above) to help you get the correct SPAN for your address.

For renters who receive subsidies, your credit will be based on actual rent paid. Your landlord will submit information to the Tax Department and the Department will calculate your credit for you. Housing aid received through programs from the CARES Act or the American Rescue Plan Act are considered subsidies for this program.