Maryland Program Overview

• You must own or have a legal interest in the property.
• The dwelling on which you are seeking the tax credit must be your principal residence where you live at least six months of the year, including July 1, unless you are a recent home purchaser or unless you are unable to do so because of your health or need of special care.
• Your net worth, not including the value of the property on which you are seeking the credit or any qualified retirement savings or Individual Retirement Accounts, must be less than $200,000.
• Your combined gross household income cannot exceed $60,000.

The deadline for filing an application is October 1, 2026. However, if the applicant submits a properly completed application by April 15, 2026, and that application is not subject to an audit by the department, the applicant will receive any credit due on the July 1, 2026, tax bill.

• If you filed or will file a Federal Income Tax Return for 2025, or if you are married and filed or will file separately, include a photocopy of the completed 2025 federal tax return(s), including all accompanying schedules and other forms, when submitting this application.
• Proof of social security income, if applicable.

To be eligible for a Renters’ Tax Credit, you must meet one of the following eligibility requirements and all five legal requirements:

Age 60 or Over, or 100% Disabled

• Have reached the age of 60 or over on or before December 31, 2025; or
• Be 100% totally and permanently disabled as of December 31, 2025, and submit proof of disability from the Social Security Administration, other federal retirement system, Federal Armed Services, or the local City/County Health Officer.

All Applicants:

• Applicant must have a bona fide leasehold interest in the property and be legally responsible for the rent.
• First-time applicants and those who have moved during the previous year must submit a copy of their lease(s), rental agreement, cancelled checks, money order receipts, or other proof of rent paid. Other applicants must submit a copy upon request.
• The principal residence must be in Maryland, and the applicant must have resided there for at least six (6) months in calendar year 2025.
• The dwelling may be any type of rented residence or a mobile home pad on which the residence rests, but it may not include any unit rented from a public housing authority or from an exempt organization.
• Applicant, spouse, and/or co-tenant(s) must have a combined net worth of less than $200,000 as of December 31, 2025.

The deadline for filing an application is October 1 of the year in which the credit is sought to apply.

• If you filed or will file a Federal Income Tax Return for 2025, or if you are married and filed or will file separately, include a photocopy of the completed 2025 federal tax return(s), including all accompanying schedules and other forms, when submitting this application.
• First-time applicants and those who have moved during the previous year must submit a copy of their lease, rental agreement, canceled checks, money order receipts, or other proof of rent paid.
• If applicant is totally disabled, please provide proof of disability. If applicant is under age sixty (60) with dependent children, include a copy of their social security card(s) and birth certificate(s).

To be eligible for a Renters’ Tax Credit, you must meet one of the following eligibility requirements and all five legal requirements:

Under 60 Years of Age

• Had at least one dependent under the age of 18 living with you during 2025, listed on your Federal Income Tax Return (if filed), and include a copy of their social security card(s) and birth certificate(s) with your application.
• Did not receive federal or state housing subsidies.
• Your 2025 total gross household income was below the limit listed in Chart 2 on page 3 of the Renters’ Tax Credit Application (Form RTC-1), which is linked below. For example, for a 2-person household (applicant and dependent), the 2025 Gross Income Limit is $20,440.

All Applicants:

• Applicant must have a bona fide leasehold interest in the property and be legally responsible for the rent.
• First-time applicants and those who have moved during the previous year must submit a copy of their lease(s), rental agreement, cancelled checks, money order receipts, or other proof of rent paid. Other applicants must submit a copy upon request.
• The principal residence must be in Maryland, and the applicant must have resided there for at least six (6) months in calendar year 2025.
• The dwelling may be any type of rented residence or a mobile home pad on which the residence rests, but it may not include any unit rented from a public housing authority or from an exempt organization.
• Applicant, spouse, and/or co-tenant(s) must have a combined net worth of less than $200,000 as of December 31, 2025.

The deadline for filing an application is October 1 of the year in which the credit is sought to apply.

• If you filed or will file a Federal Income Tax Return for 2025, or if you are married and filed or will file separately, include a photocopy of the completed 2025 federal tax return(s), including all accompanying schedules and other forms, when submitting this application.
• First-time applicants and those who have moved during the previous year must submit a copy of their lease, rental agreement, canceled checks, money order receipts, or other proof of rent paid.
• If applicant is totally disabled, please provide proof of disability. If applicant is under age sixty (60) with dependent children, include a copy of their social security card(s) and birth certificate(s).