Landlord Instructions For Crp - Minnesota Department Of Revenue

2017 Landlord Instructions for CRP

As a landlord, you are required by law to provide one Certificate of Rent Paid (CRP) to each

adult renter by January 31, 2018 (M.S. 290A.19).

Do I need to issue CRPs?

What if I bought or sold a

Include rent for:

• use of the rental unit

property during the year?

If you own rental property and rent living

• any storage space

space to someone, you or your managing

• the garage or parking space

If you sold the property, give each renter

agent must send them a CRP if:

a CRP that covers the time you owned the

Do not include:

• property tax was payable in 2017 on the

building, or give the buyer all information

• the subsidized amount of rent paid for the

property; or

showing the rent paid while you owned the

renter by a government or private hous-

• you were not required to pay property

building. The buyer must then include those

ing agency (vendored MFIP payments

tax, but you made payments in lieu of

amounts on CRPs for the renters.

should be included on line 1)

property taxes.

If you bought the property and the seller

• damage deposits

If you have a manufactured home coopera-

did not tell you the amount of rent paid by

• charges for medical care, food, or laundry

tive park, you do not need to issue a CRP.

the renter for the time the seller owned the

• free rent you gave as an incentive to rent

property, enter on line 1 the total rent paid

from you

If you own a nursing home, adult foster

to you by the renter while you owned the

• rent paid for farmland

care home, intermediate care, assisted

building.

• late charges or fines

living, or other health-care facility, go to

• delinquent rent

for more instruc-

Penalties

tions.

Nursing homes or intermediate care facili-

If you do not give CRP’s to your renters

ties. Multiply the number of months the

How many should I send?

(without reasonable cause), you may have

resident lived in the care facility by $490

to pay a penalty of $100 for each such in-

and enter on line 1. Do not issue residents a

Married renters: Give only one CRP to

stance. Even if your renter owes back rent,

CRP for short-term or transitional care.

a married couple. If the couple separated

you must issue a CRP to the renter for the

or divorced, give the CRP to the one who

Adult foster care homes. Multiply the

rent they actually paid.

stayed in the rental unit. If both moved out,

number of months the resident lived in the

give the CRP to the first one who asks for it.

You may also have to pay a penalty if you

adult foster care home by $760. Enter the

or your managing agent knowingly over-

result on line 1.

Unmarried renters: Give a separate CRP

state the amount of rent constituting proper-

to each adult person who lived in the rental

Assisted living facilities: Go to

ty tax. The penalty is $100 or 50 percent of

unit, even if their name is not on the lease.

enue.state.mn.us for instructions.

the overstatement, whichever is larger. We

Enter only one name on each CRP.

assume that you made the overstatement on

Line 3

If more than one unmarried adult lived

purpose if the amount of rent constituting

Multiply line 1 by 17 percent (.17) and

in the unit, show that each paid an equal

property tax reported is 10 percent or more

enter the result on line 3. This is the amount

amount of rent, even if they did not.

above the actual amount.

of rent the renter paid for property tax.

If one or more of the renters moved in or

Line Instructions

Where can I get more CRPs?

out during the year, show that each paid

an equal amount of the rent for the months

Line 1

• Make copies. Use a full sheet of paper

they lived in the rental unit together.

Enter the total rent paid by the renter in

for each CRP.

2017. Place an X in the appropriate box

• Download the CRP and instructions at

When should I send them?

under line 1 if:

Send all CRPs no later than

• a government housing agency or private

• Buy software. For a list of software, go

January 31, 2018.

charity paid you part of the rent for this

to , and click on

unit,

If a renter moves, you may give the person

e‑Services.

• rent was for a mobile home lot, or

the CRP when they move, or by January 31,

• Create your own CRPs. Go to

• the renter received reduced rent for being

2018. If a renter moved and left no forward-

to learn how

a caretaker or providing other services.

ing address, send the CRP to the person’s

to create your own CRPs. You must send

If the renter received reduced rent for

last known address. Keep a copy until

samples to the department for approval

being a caretaker or for providing other

August 15, 2019.

before you can send substitute CRPs to

services, enter the rent the renter would

renters. If you want to create substitute

have paid if he or she had not provided

CRPs next year, fill out the form below

the services.

and mail to the address provided.

Continued

Landlord Instructions For Crp - Minnesota Department Of Revenue - 2017

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