Tax Tip #4 for Tax Professionals – What to know about Certificates of Rent Paid

All rental property owners and managing agents must provide a Certificate of Rent Paid (CRP) to each person who rented from them in the previous year. This law does not apply to tax-exempt properties or members of a manufactured mobile home park cooperative.

When do my clients get CRPs?

Your client should receive a CRP by January 31 if:

• Property tax was payable in 2020 on the property
• Payments in lieu of property taxes were made

What if my client did not receive a CRP or received an incorrect CRP?

They should contact their landlord and request an original or corrected CRP. If your client’s landlord refuses or fails to do this by March 1, your client may contact us to request a Rent Paid Affidavit (RPA). To request an RPA, call 651-296-3781 or 1-800-652-9094. Your client must provide information about themselves and their landlord.

For details, see our Renter’s Property Tax Refund page.

Can landlords create, print, and submit CRPs in e-Services?

Yes. Generating and submitting CRPs in e-Services is still optional for rents paid in 2020. For more information, see Certificates of Rent Paid on our website.

The Electronic Certificate Number (ECN) field is only generated when using e-Services. This field will be blank if property owners and managing agents do not use e-Services to generate CRPs. If this number is on your client’s CRP, enter it into your software when completing Form M1PR for a renter.