Schedule H - Property Tax

Who Can Claim A Property Tax Credit?
Renters and homeowners who have a total household gross income of $20,000 or less may be eligible to claim a property tax credit. If you are filing a Form D-40 and claiming this credit file Schedule H with it. If you are not required to file a Form D-40, you may file a Schedule H by itself.

You must meet all of the following requirements to claim this credit:

You were a DC resident from January 1 through December 31, 2005;
You rented or owned and lived in your home in DC during all of 2005;
Your total household gross income for 2005 was $20,000 or less;
You did not rent from a landlord whose property was either exempt from real property taxes or who paid a percentage of rental income to DC instead of paying a real estate tax;
If you are under age 65, you are not claimed as a dependent on someone elses 2005 federal, state, or DC income tax return;
Your residence is not part of a public housing dwelling; and
If you are not blind or disabled, you and your spouse (if married) provide at least 50% of the total household gross income.

Only one member of a household can claim a property tax credit. A property tax credit may not be claimed on behalf of a taxpayer who died before the end of the tax year.

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