8 Tips to Avoid Common CRP Mistakes

If you know your renters are married, create a CRP for both individuals.

Regardless of marital status, create separate CRPs for each adult occupant. Do not create CRPs for dependent children under 18, transient renters (short-term occupants who have a separate home), or subletters.

Rent paid should be split differently depending on the agreement:

• Multiple renters on a single agreement: Create a CRP for each renter, splitting rent evenly, even if only one renter pays you.
• Multiple renters, each with their own agreement, who each pay you directly: Create a CRP for each renter, using the actual amount they each paid. 

In addition to rent paid by the renters, rent also includes:

• Rental payments paid by the state or county through programs like Medical Assistance (MA), Minnesota Family Investment Program (MFIP), (Minnesota Supplemental Aid (MSA), Housing Support, Diversionary Work Program
• Rent for garage, parking space, or storage locker, if provided as part of the rental package
• Amounts paid for utilities or pets, if included as part of the rent and the taxpayer pays the same, fixed monthly amount
• Rent paid by city due to relocation
• Rent paid by Department of Employment and Economic Development - Services for the Blind
• Prepaid rent: A taxpayer who prepaid rent should receive credit for the rent on their CRP for the year they’re paying rent for.

Rent does not include:

• Damage deposit (unless used to pay rent)
• Late charges or fines
• Rent paid after December 31 of that year. Rent for occupying a unit during 2025 must be paid by the end of 2025
• Utilities, if taxpayer pays the owner separately for utilities, even if they are included in one check with the rent
• Emergency assistance
• Subsidized rent provided by a government housing agency program or Federal program such as HUD, Housing and Redevelopment Authorities, Section 8, Met Council, BRIDGES, Home Investment Partnership Program, Shelter PINS Care, or RAFS
• Charges for medical care sublease
• The value of free rent provided as an incentive to rent the unit
• Garage or separate structure other than that owned by the owner, or second garage or parking space
• Rent paid for farmland

Minnesota Housing Support, formerly known as Group Residential Housing, is a state program that pays a housing provider room and board for low-income seniors and adults with disabilities.

Do not report Housing Support amounts separately. Check the box in e-Services or enter TRUE in the column if you are importing your data from a spreadsheet.

Include Housing Support payments as part of Renter’s Share of Rent Paid. 

Medical Assistance is Minnesota’s Medicaid program for people with low income.  Enter the total amount of rent paid by Medical Assistance.

For example, If $2,000 of rent was paid by Medical Assistance and $8,000 was paid by the renter, enter $2,000 in the Medical Assistance Amount field and $10,000 in the Renter’s Share of Rent Paid field.

Include Medical Assistance payments as part of Renter’s Share of Rent Paid.

If the renter paid a reduced rent in exchange for being a caretaker of the property, enter the total yearly amount of the reduction in the Caretaker Rent Reduction field.

Split the caretaker rent reduction evenly between all adult occupants.

Enter the reduced rent amount in Renter’s Share of Rent Paid. e-Services will automatically add these two together for the Total Rent Paid field on the final CRP.

Use this table to determine how to issue CRPs for mobile homes:

Health care facilities have special CRP requirements for residents. Our Certificate of Rent Paid (CRP) Instructions webpage has more information about adult foster care, assisted living facilities, nursing homes, and intermediate care facilities.