Landlord Certificates

Overview

You are a landlord if you own any property that you rent for residential use for periods of 30 or more consecutive days, with or without a lease. Apartments, single-family homes, condominiums, boarding homes, mobile homes, lots for mobile homes, and rooms in a nursing home or assisted-living facility are all examples of units that can be rented.

A landlord must provide each tenant household and the Vermont Department of Taxes with a completed Form LC-142, Landlord Certificate, each year by January 31. The tenant uses information from Form LC-142 to complete the Renter Rebate Claim.

The Landlord Certificate tells the tenant and the Vermont Department of Taxes how much the tenant paid during the previous calendar year solely for the right of occupancy and use of any common spaces. Only one tenant per household may file a Renter Rebate Claim, so the landlord should issue only one Landlord Certificate for each rental.

Landlords with two or more units are required to complete and issue a Landlord Certificate to each household and to the Department by January 31 each year. A landlord with only one rental unit must supply the certificate if requested by the tenant.

Use myVTax to File

The easiest way to complete a Landlord Certificate is through myVtax, the Department’s online tax portal, especially if you have multiple units. When you use myVTax to file the Landlord Certificate, the system sends it to Department automatically. You will still need to provide a paper or electronic copy to the tenant. Be sure to keep a copy for your records.  

When a rental unit is in a nursing home or assisted living facility

When a nursing home room charge is greater than 25% of the total charges to a resident, the home must attach a breakout of costs. For an assisted living facility where only basic personal care is provided, the allowable percentage is 50%.

When a Landlord Refuses to Issue Form LC-142

The tenant is not disqualified from receiving a Renter Rebate if the landlord refuses to issue a Landlord Certificate. A tenant who is unable to obtain a Landlord Certificate from a landlord may download and complete the paper form. The tenant should not sign the form. For more information, see the Renter Rebate Claim.

When a tenant moves

If a tenant moves prior to December 31, the landlord must do one of the following:

  • Provide the certificate electronically, by mail, or in person to the tenant at the time of the move.

OR

  • Mail the certificate to the forwarding address, if provided. If that is unavailable, mail it to the last known address by January 31 of the following year.

 

How to Submit 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.

How to File Online Using Bulk Upload with myVTax: Quick step-by-step guide

Guide to Submitting Landlord Certificates as Bulk Upload

Landlord Certificates as Bulk Upload Spreadsheet Template

Forms and Publications

No. Instructions Title
LC-142 Instructions File your Landlord Certificate (Form LC-142) online using myVTax
Publications
No.   Title
FL-1221   Landlord Certificates: How to File Online Using Bulk Upload with myVTax
FS-1148   Form LC-142, the Landlord Certificate
GB-1200   Guide to Submitting Landlord Certificates as Bulk Upload
Download   Landlord Certificate Bulk Upload Template (xlsx)
GB-1127   myVTax Guide: How to Complete the Landlord Certificate

Certificate Issue Dates

If you have two (2) or more residential units
Issue by January 31

If you have one (1) residential unit
Issue upon tenant request

Penalties

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. See 32 V.S.A. § 6069.

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.

Please note: Only one certificate per rental unit can be issued even if there is more than one tenant at a time in the unit.

If you need assistance completing the certificate, please contact us.