Form Crp - Certificate Of Rent Paid - 2000 Instructions (Page 2 of 3) in pdf

MINNESOTA Department of Revenue

Landlord Instructions for 2000 Form CRP

Provide one Certificate of Rent Paid (CRP) to each renter.

What's new for 2000?

To improve our service to you, specifica-

tions are available for landlords for use in

creating substitute CRP forms. If you

indicated last year that you want to

receive the specifications, a copy and two

CRP forms will be included with this

mailing.

You must receive approval from the

department before you can provide

substitute forms to your renters. See the

specifications for details.

Who must issue CRPs

If you own rental property and rent living

space to other persons, you or your

managing agent must issue a CRP to

those persons if:

• property tax was payable in 2000 on the

property, or

• you were not required to pay property

tax, but you made payments in lieu of

property taxes.

Nursing homes and

similar care providers

Additional instructions will be available

in December for nursing homes, interme-

diate care facilities, adult foster care

facilities, and other similar care providers.

The instructions will provide more

detailed information on how to correctly

complete the CRPs for your residents. If

you do not receive these additional

instructions by the end of December, call

the department at 651-296-3781 or

1-800-652-9094.

If you bought or sold

the property in 2000

If you sold the property,

you must

give each renter a CRP that covers the

period of time you owned the building, or

you must turn over to the buyer all

information showing the rent paid for the

period you owned the building. The

buyer must then include the amounts

when preparing 2000 CRPs for the

renters.

If you bought the property

and the

seller did not tell you the a m o u n t of rent

paid by the renter for the period the seller

owned the property, fill in on line 1 the

total rent paid to you by the renter for the

period you owned the building.

Who must get CRPs

You must complete and give one CRP to

each adult who lived in a rental unit you

owned.

Married renters:

Give only one CRP to

a married couple. If the couple separated

or divorced while renting from you, give

the CRP to the one who remained in the

rental unit. If both moved out, give the

CRP to the first one who asks for it.

Unmarried renters:

G i v e a

separate

CRP to each adult person who lived in the

rental unit, even if their name is not on

the lease. O n the CRP given to each

person, provide their name only - - do not

include others who lived in the rental

unit.

If more than one unmarried adult lived in

the unit, show that each paid an equal

a m o u n t of rent, regardless of the a m o u n t

each person actually paid.

Due date

You must give one CRP form to each

renter no later than January 31, 2001.

Renters w h o move:

If a

renter moves,

you may give the person the CRP either at

the time of the move or by January 31,

2001.

If a tenant moved and left no forwarding

address, send the CRP to the person's last

k n o w n address. Keep a copy for the

tenant until August 15, 2002.

Penalties

An owner who, without reasonable cause,

fails to give a CRP to renters may be

assessed a $100 penalty for each such

instance. Even if the renter owes back

rent, the owner must issue a CRP to the

renter for rent actually paid.

There is also a penalty if the owner or

managing agent knowingly overstates the

a m o u n t of rent constituting property tax.

The penalty is $100 or 50 percent of the

overstatement, whichever is larger. An

overstatement is presumed to be know-

ingly made if the a m o u n t of rent consti-

tuting property tax reported is 10 percent

or more above the correct amount.

Line instructions

Do not r o u n d off dollar amounts. Use

exact amounts, including dollars and

cents.

Line 1

Fill in tile total a m o u n t of rent

paid

the

renter

for occupancy in 2000. Do

not

in-

clude:

• The subsidized a m o u n t of rent paid for

the renter by a government housing

agency. However, vendored MFIP

payments are not considered subsi-

dized and should be included on line 1.

• Damage deposits.

• Charges for medical care, food or

laundry.

• Free rent you provided as an incentive

to rent from you.

• Rent paid for farmland.

| n c I u d e

the rent paid to you for use of

the rental unit and the garage or parking

space. If the renter received reduced rent

for being caretaker or for providing other

services, fill in the rent the renter would

have paid if he or she had not provided

the services. If the renter was a caretaker,

write in "caretaker" on the dots next to

line 1.

If more than one unmarried adult lived in

the unit, fill out a separate CRP in each

person's n a m e and show that each paid

an equal a m o u n t of rent, regardless of the

amount each person actually paid.

If the renters are roommates and one or

more of the roommates moved in or out

during the year, show that each of the

roommates paid an equal portion of the

rent for the months they occupied the

rental unit together.

If a government housing agency or

private charity paid you part of the rent

for this unit, be sure to check the box in

line 1.

Line 2

The percentage for

all

renters is 19

percent, even if a government housing

agency paid you part of the rent for the

unit.

Line 3

Multiply line 1 by 19 percent (.19) and fill

in the result on line 3. This is the amount

of rent the renter is considered to have

paid for property tax.

Stock No /b008S2

Form Crp - Certificate Of Rent Paid - 2000 Instructions Page 2

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