CRP Information for Landlords

We revised the CRP form and instructions to provide more guidance on completing the form. These changes should make it easier to provide tenants with their rent details.

• Property owners and managing agents who are registered in e-Services as a business have the option to bulk upload renter information and submit CRPs to Revenue electronically. To learn more, see Certificates of Rent Paid.

• If one or more adult renters live in the same unit for the entire year, each individual should receive a CRP showing they paid an equal amount of rent.
  Note: Married couples are no longer considered one adult.

• The percentage for all renters (17% on the 2018 CRP) moved to the M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.

• The Electronic Certification Number (ECN) is a new field on the 2019 CRP form. The ECN is automatically generated when creating CRPs in e-Services. If you are not using e-Services, leave this field blank.

You must give each renter a CRP by January 31, 2020.

Renters use the CRP to apply for a Property Tax Refund, the Minnesota Homestead Credit Refund (for Homeowners), and Renter's Property Tax Refund.

Property owners and managers registered in e-Services can submit CRPs for one or more properties by uploading a file in e-Services. To learn more, see Certificates of Rent Paid. 

You can also use a certified software product. See Certificate of Rent Paid Software.

For each qualifying resident, follow the instructions below:

1. On line B, enter the amount of Housing Support (formerly GRH) payments you received on the resident's behalf
2. Multiply the number of months the resident lived in the residence by $790 (the assumed monthly rent for 2019, adjusted each year)
   • If the resident paid less than $790 a month, use the lesser amount
   • If the resident lived in the residence for part of the month, prorate the rent ($790 or less) for that month
   • Enter the result on line 1

Example:	Renter lived in the nursing home from January 1 through June 10. The renter had five full months and one partial month in the unit.
Five Full Months	$790 x 5 months = $3,950
One Partial Month	$790 x (10 days / 30 days) = $263.33
Total Rent	$3,950 + $263 = $4,213 (round to nearest dollar)

You should not include payments for non-rental services, such as meals or medical care, when completing CRPs for qualifying residents.

If you can separate the rent amount from the other service costs, enter the rent amount directly on line 1 of the CRP.

If you cannot separate the rent amount from the total cost, follow the instructions to calculate line 1 on the CRP:

1. Determine the total property tax paid on the facility and divide that amount by the number of rental units.
2. Divide the amount from step 1 by 0.17 (the percentage of rent considered to be property tax).
3. If the resident lived in your facility for a:
   • Full Year - Enter the amount from step 2 on line 1 of the CRP.
   • Partial Year -
     1. Multiply the amount from step 2 by the percentage of the year the resident occupied the unit
     2. Enter this amount on line 1 of the CRP
   • Note: The amount on line 1 of the CRP must not exceed the total amount actually paid by the resident during the year.

For each qualifying resident, follow the instructions below:

1. On line A, enter the amount of Medicaid you received on the resident’s behalf. To calculate this, 
   • Multiply the daily (per diem) rate by the number of days billed during the year
   • Subtract the annual Medical Assistance spend-down amount
2. On line B, enter the amount of Housing Support (formerly Group Residential Housing) payments you received on the resident’s behalf
3. Multiply the number of months the resident lived in the facility by $510 (the assumed monthly rent for 2019, adjusted each year)
   • If the resident paid less than $510 a month, use the lesser amount
   • If the resident lived in the facility for part of the month, prorate the rent ($510 or less) for that month
   • Enter the result on line 1

Example:	Renter lived in the nursing home from January 1 through June 10. The renter had five full months and one partial month in the unit.
Five Full Months	$510 x 5 months = $2,550
One Partial Month	$510 x (10 days / 30 days) = $170
Total Rent	$2,550 + $170 = $2,720

For each qualifying resident, follow the instructions below:

1. On line A, enter the amount of Medicaid you received on the resident's behalf
2. Multiply the number of months the resident lived in the nursing home by $510 (the assumed monthly rent for 2019, adjusted each year)
   • If the resident paid less than $510 a month, use the lesser amount
   • If the resident lived in the nursing home for part of the month, prorate the rent ($510 or less) for that month
   • Enter the result on line 1

Example:	Renter lived in the nursing home from January 1 through June 10. The renter had five full months and one partial month in the unit.
Five Full Months	$510 x 5 months = $2,550
One Partial Month	$510 x (10 days / 30 days) = $170
Total Rent	$2,550 + $170 = $2,720