If you are a landlord, you must provide your tenants and the Department of Taxes with a copy of a Landlord Certificate every year. The requirement to submit a copy of the certificate to the Department was the result of a legislative change in 2016. If you submit your Form LC-142 using our online filing system, myVTax, a copy is automatically sent to the Department.
Submitting Multiple Landlord Certificates
If you have a large number of Form LC-142, Landlord Certificates, to submit, you can upload them in bulk through your myVTax account. Landlords who have two or more residential units must provide each tenant (one per unit) and the Vermont Department of Taxes with Form LC-142, Landlord Certificate, by January 31. When landlords file their Landlord Certificates through myVTax, the system automatically sends the certificate to the Department. The landlord must then give the tenant—by mail or email—a paper or electronic copy to use to file a Renter Rebate Claim. Each certificate will have an E-file Certificate Number the tenant may use when e-filing the Renter Rebate Claim.
When do I need to issue the Certificate?
If you have two (2) or more residential units
by January 31
If you have one (1) residential unit
upon tenant request
What happens if I do not issue a Certificate?
You may be assessed a $200 per certificate penalty for failing to provide a tenant a certificate or failing to provide accurate information on the certificate. For general information about the Landlord Certificate see Form LC-142, the Landlord Certificate fact sheet.
You will need the following information to complete the certificate:
- Your name or the owner of the rental property. If multiple owners, print each owner name separated by a comma.
- Mailing address for correspondence concerning this rental unit.
- Physical location of the rental unit.
- School Parcel Account Number (SPAN) for the rental property.
- The number of rental units in this property. For mobile home parks, enter the number of lots.
- Print the name(s) of the tenants.
- Keep a copy for your records.
If you need assistance completing the certificate, please contact us.