Form Htc-60 - Homeowners' Property Tax Credit Application

INCOME DEFINED

TIME

ND PL CE FOR FILING

SPECIFIC

For purposes of the property tax credit pro-

The deadline for filing an application is

INSTRUCTIONS

gram, it is emphasized that the applicant

September 1, 2014. However, if you submit a

must report total income, which means the

properly completed tax credit application before

FOR CERT IN LINE ITEMS ON

combined gross household income before

May 1, 2014, and that application is not subject-

FORM HTC-60

any deductions are taken. Income information

ed to an audit by the Department, then you will

must be reported for the resident homeown-

receive any credit due you as a credit appearing

LINE 11 - PROPERTY CCOUNT NO.:

er(s), spouse or co-owner and all other occu-

directly on your tax bill or as a credit certificate

With the exception of Baltimore City, every

pants of the dwelling unless such other

issued at approximately the same time that

County uses the property account number to

occupants can be claimed as dependents on

your property tax bill is sent to you. A properly

identify the property. In Baltimore City, the Ward/

the applicant's 2013 federal income tax return

completed application means that the applicant

Section/Block and Lot number is used instead to

or unless they are paying reasonable fixed

answered all questions; signed the form;

identify the property. In either case, you can

charges such as rent or room and board.

furnished copies of the entire federal income tax

obtain the appropriate identification number from

Payments toward household expenses by other

return, schedules and forms, and copies of the

your property tax bill or assessment notice.

occupants should be reported as room and

necessary Social Security form (SSA-1099) and

board. If the other occupants of the home

Railroad Retirement Verification or Rate letter;

LINE 13 - PRINCIP L PL CE OF

who are not dependents for Internal Revenue

and responded within a reasonable time period

RESIDENCE:

Service purposes are not charged room and

to any subsequent inquiries made by the

board or rent by you, you must include their

Department.

You may apply for a tax credit for only the one

total gross incomes. Your spouse and all

dwelling which is your principal and actual

Mail your completed application and a copy of

owners on the deed who reside in the dwelling

residence for more than 6 months of the tax year,

your federal income tax return and schedules to

must report their gross income and not

including July 1, 2014. One exception is for persons

the address shown in the “Return To” box on the

room and board.

who purchased their home after July 1, 2014.

application. Applicants who cannot provide a

Income from all sources must be report-

copy of their Federal Tax Return with their

LINE 14 - NONDEPENDENT

ed whether or not included in the definitions

application before the deadline are advised to file

of gross income for federal or State tax pur-

a tax credit application without the copy of the

RESIDENTS

poses. Nontaxable retirement benefits, such

Federal return. Applicants who file just before the

Every applicant must answer this question and

as Social Security, must be reported as in-

deadline should consider sending the application

list the name(s) of any non-dependent resident(s)

come for the tax credit program. An applicant

by certified mail to have proof of a timely filing.

in the home. If none, write NONE and not N/A.

must report all monies he or she receives

each year. Deductions for IRAs, Keoghs, or

LINE 15 - RE SON BLE FIXED

INCOME VERIFIC TION

Deferred Compensation may not be used to

CH RGES FOR ROOM ND BO RD

In individual cases, an applicant may later be

reduce the amount of gross income reported.

If you report receiving room and board from

requested to submit additional verification or

Losses from business, rental or other endeav-

nondependent occupants of your household,

other evidence of income in order to substantiate

ors may not be used to reduce the amount of

the amount must be “reasonable.” If you receive

the application for the property tax credit. An

gross income reported. The full amount of an

no monies from these occupants, you must write

application may be subjected to audit at a later

inheritance is income. All gifts in excess of

the word NONE and report their gross income in

date. If an applicant reports insufficient monies

$300 and expenses paid on your behalf by

item 18, Column 3 (All Others). Room and board,

to meet basic living expenses, then additional

others must be reported as income.

rent, or household expenses paid can be reported

information will be requested.

for nondependent occupants but not for spouses

COPY OF COMPLETE

and resident co-owners who must report their

INFORM TION ND SSIST NCE

gross income along with that of the applicant.

FEDER L RETURN

If you file a federal income tax return for

LINE 18 - SOURCES OF INCOME

2013, you must furnish a photocopy of

You will note that any IRA income must be

your complete federal return, including all

reported on a separate line from other pensions

accompanying schedules and other forms,

and annuities.

when submitting this application. If income was

If you have a pension or IRA “rollover” attach

derived from a partnership or corporation, a

a copy of the Form 1099-R and proof of the

copy of the partnership return (Form 1065,

deposit into another tax deferred account.

including Schedule K-1) and/or a copy of the

corporate return (Form 1120 or 1120S, including

LINE 20- PERJURY O TH/SOCI L

Schedule K-1) must also be included. If separate

Baltimore Metropolitan Area

SECURITY RELE SE:

returns were filed by spouses, then a copy of

By signing the form, the applicant is attesting

410-767-4433

each must be included. A copy of the federal

under the penalties of perjury as to the accuracy

and not the Maryland return is required because

All Other Areas

of the information reported and that the four

necessary income information for the tax credit

basic legal requirements for filing have been met.

calculation is only available from the federal

1-800-944-7403

In addition, the signature also authorizes the

return and schedules. Failure to forward a

Social Security Administration, the Income

complete and exact copy of the federal income

Maintenance Administration, Unemployment

tax return (if you are required to file) will delay

Insurance, the State Department of Human

the processing of your application.

Resources and Credit Bureaus to release to the

Department of Assessments and Taxation any

and all information concerning the income or

benefits received by the applicant.

PRIVACY AND STATE DATA SYSTEM SECURITY NOTICE

The principal purpose for which this information is sought is to determine your eligibility for a tax credit. Failure to provide this information will

result in a denial of your application. Some of the information requested would be considered a “Personal Record” as defined in State Government Article,

§ 10-624 consequently, you have the statutory right to inspect your file and to file a written request to correct or amend any information you believe to be

inaccurate or incomplete. Additionally, it is unlawful for any officer or employee of the state or any political subdivision to divulge any income particulars set

forth in the application or any tax return filed except in accordance with judicial legislative order. However, this information is available to officers of the state,

county or municipality in their official capacity and to taxing officials of any other state, or the federal government, as provided by statute.