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Landlord Certificates

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 during the 2022 income tax filing season and after. Below is a summary of the important changes to the program that landlords should know about.

Looking for information for renters?

Important Reminders for Landlords

  • Form LRC-140, Landlord Certificate has replaced Form LC-142, Landlord Certificate.

  • Landlords who file Form LRC-140 do not need to provide each tenant household with a Landlord Certificate.

  • Landlords with five or more tenants occupying any property are required to file Landlord Certificates through myVTax.

  • Landlords must complete one Landlord Certificate for each property owned that has its own SPAN and where one or more units are rented.

  • Landlords are not required to report net rent paid, except when the tenant’s rent is partially subsidized.

  • If you are the owner of a for-profit or a not-for-profit mobile home park or a land trust or cooperative, see instructions on how to file Form LRC-147, Statement of Rent for Mobile Home Park Lot Rent, Co-ops, Trusts.

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, and lots for mobile homes are all examples of units that can be rented.

A landlord must provide the Vermont Department of Taxes with a completed LRC-140 Landlord Certificate by January 31 of each year.

The Landlord Certificate informs the Vermont Department of Taxes of the names of each renter along with the number of months rented and whether the rent was subsidized.

How to Complete the Certificate

Whether filing on myVTax or on paper, you must complete a separate Certificate for each rental property owned. You will need the following information to complete the certificate(s):

  • The 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 property.

  • Physical location of the rental property.

  • 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.

  • Name(s) of the tenants, and if partially subsidized, how much they paid for occupancy.

  • Keep a copy for your records.

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

SPAN Finder

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

How to File Online

The easiest way to complete a Landlord Certificate is online through myVTax, the Department’s online tax portal. Use our step-by-step guide to file a landlord certificate electronically.

Landlords with five or more tenants are required to file Landlord Certificates electronically.

How to Submit a Bulk Upload File

For those filing multiple landlord certificates, bulk filing is an option. Learn more about bulk filing using myVTax.

Number Title
GB-1127 myVTax Guide: How to Complete the Landlord Certificate
GB-1200 myVTax Guide: How to Submit Landlord Certificates as Bulk Upload
GB-1307 myVTax Guide: How to Submit Lot Rent Landlord Certificates as Bulk Upload
GB-1308 myVTax Guide: How to Complete the Lot Rent Landlord Certificate

On-Demand Webinars

Renter Credit Webinar For organizations that work with renters or individuals who help renters file income tax returns, and other interested parties | January 5, 2022

In this webinar, the Department of Taxes provides a basic overview of the changes made 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.

Renter Credit Webinar for Landlords, Housing Trusts, and Mobile Home Park Operators | December 17, 2021

In this webinar, the Department of Taxes provides a basic overview of the changes made 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.

Paper Certificates

To file a paper Landlord Certificate, download a copy or you may request paper forms be mailed to you.

Mail the completed certificate form to:

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

Landlord Certificate Forms and Instructions

Form Number Instructions Templates Title
LRC-140 Instructions   Vermont Landlord Certificate
Bulk Upload Template (xlsx) Instructions   Landlord Certificate Bulk Upload Spreadsheet
LRC-147 Instructions   Statement of Rent for Mobile Home Park Lot Rent, Co-ops, and Land Trusts
Lot Rent Bulk Upload Template (xlsx) Instructions   Lot Rent Landlord Certificate Bulk Upload Spreadsheet
GB-1127     myVTax Guide: How to Complete the Landlord Certificate
GB-1200     myVTax Guide: How to Submit Landlord Certificates as Bulk Upload
GB-1307     myVTax Guide: How to Submit Lot Rent Landlord Certificates as Bulk Upload
GB-1308     myVTax Guide: How to Complete the Lot Rent Landlord Certificate

Frequently Asked Questions

Any landlord who rents one or more units needs to submit a Landlord Certificate. This requirement previously only applied to landlords with two or more units.

No. However, you will need to complete a certificate for each rental property you own, listing the names of your renters and their unit numbers.

You won’t need to calculate or include the rent they paid unless the renters received partial subsidies for rent.

Landlords will need to submit one Landlord Certificate for tax year 2022 by January 31, 2023, for each property they own where one or more units are rented. Landlords with 5 or more tenants occupying any property are required to file Landlord Certificates electronically. Landlords with fewer than 5 tenants per property are strongly encouraged to file Landlord Certificates electronically.

If you are the owner of a for-profit or a not-for-profit mobile home park or a land trust or cooperative, see instructions on how to file Form LRC-147, Statement of Rent for Mobile Home Park Lot Rent, Co-ops, and Land Trusts.

You’ll need to include the address, location, and type of rental unit, as well as the correct SPAN for each property. You will need the first and last name of the renter, the unit number, and the number of months rented. You will also be asked to indicate whether the renter received subsidies to help pay their rent, in which case you will need to provide the rent paid after accounting for any subsidies (and included utilities). 

It is very important that you record the correct SPAN on each Landlord Certificate. The SPAN can be found on your property tax bill in the “housesite tax information” box on the upper right. The Department also provides a link in myVTax that helps you to easily look up and record the correct SPAN on the Landlord Certificate or you may go to the SPAN Finder tool directly (tax.vermont.gov/span-finder).

Only complete this field if the tenant(s) rent was partially subsidized. Net rent is the rent paid by the tenant solely for the right of occupancy, after any subsidies, utilities, etc., are subtracted from total rent. Do not include room charges for any month when paid by Medicaid on behalf of the tenant.

You will need to check the box on the Landlord Certificate indicating which renters received subsidies. You will also be asked to calculate the actual rent paid by each partially subsidized renter, after subtraction of any utilities paid by the landlord and included in the rent and subsidies received on the renter’s behalf. The renter will also be asked to indicate on their Renter Credit application (Form RCC-146) whether they received subsidies. 

Rental assistance received in 2022 related to the pandemic is considered a subsidy. If you received assistance on behalf of one of your renters, check the box for “Rent Subsidized” and calculate their rent according to the instructions on the LRC-140, Landlord Certificate form.