Certificate of Rent Paid (CRP) Instructions

If you own, manage, or sublet property and rent living space to someone during the year, you must issue CRPs to your renters if either of these apply:

• Property tax was payable on the property during the rental timeframe
• You were not required to pay property tax, but you made payments in lieu of property taxes

Certain property types have special requirements for issuing CRPs:

• For adult foster care homes, assisted living, intermediate care, nursing homes, or other health-care facilities, go to the CRPs for Health Care Facilities section.
• Cooperatives do not need to issue CRPs
   

You must provide a separate CRP to each adult renter who lived in the rental unit. You must issue a CRP even if their name was not on the lease. Only one name should be on each CRP.

What if I own or manage a mobile home or mobile home park?

Use these tables to determine how to issue CRPs.  

Mobile Home Parks

If one or more adult renters live in the same unit for the entire year, show that each renter paid an equal amount of rent.

Married couples must receive separate CRPs showing they each paid an equal portion of rent.

If an adult renter moved in or out during the year, show that each renter paid an equal amount of rent for the months they lived in the rental unit together.

If a renter requests a corrected CRP because their dependent received one, the property owner will not be faulted if they provide a corrected CRP based on renter request. 

Note: If there are multiple renters in a unit and each have their own agreement with you and pay you directly, then you should enter the actual amount they paid.
 

If you sold rental property, you must do one of these:

• Give the buyer all information showing rent paid by each renter while you owned the building
• Give each renter a CRP for the time you owned the building, showing rent paid and number of months rented

If you bought the property and the seller:

• Provided you with the rent amount paid by each renter while the seller owned the property:
  • Report the total amount the renter paid for the year and the total number of months rented for the year
• Did not provide you with the rent amount paid by each renter while the seller owned the property:
  • Enter the total amount the renter paid to you while you owned the building
  • Report only the number of months the renter paid rent while you owned the building 

You must issue CRPs no later than January 31 of each year. You can give CRPs to renters as an electronic or hard copy.

If a renter moves before December 31, you may give them their CRP when they move or by January 31 of the following year. If you do not have a forwarding address, send the CRP to their last known address.

Do I need to keep copies of CRPs I issue?

You must keep a copy of all CRPs four years after issuing. 

If you do not provide CRPs to your renters, we can assess a $100 penalty for each CRP not issued. You must issue a CRP for rent actually paid even if the renter owes back rent. If you overstate the amount of rent constituting property tax, we can assess a $100 penalty or 50% of the overstatement, whichever is greater.

Enter the renter’s name, the dates they rented, total months rented, and the number of adults living in the unit.

If the renter is in the Safe at Home program, use the CRPs for Safe at Home Participants section on this page.

Rent is the amount paid for the right to occupy a rental unit as the renter’s principal residence, even if the amount is not stated in a rental agreement.

Note: Minnesota Statute 290.0693, subdivision 1(e), defines the rent amount for adult foster care homes, intermediate care facilities, and nursing homes, which may be different from the amount actually paid. 

If the rent is for a mobile home or a mobile home lot, select the appropriate drop down for Mobile Home Property Type. 

Medical Assistance Amount

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

Check the box if the renter is receiving Minnesota Housing Support

Minnesota Housing Support, formerly known as Group Residential Housing (GRH), is a state program that pays room and board for low-income seniors and adults with disabilities. The housing provider receives payments for the eligible person.  

Renter’s Share of Rent Paid

Enter the total rent paid by the renter in 2025. If there are multiple renters in a unit, split the rent evenly between all renters.

Note: If there are multiple renters in a unit and each have their own agreement with you and pay you directly, then you should enter the actual amount they paid.

Include the amounts for Medical Assistance received by a renter for an individual renter’s share of rent paid. 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.  

• Adult foster care homes, intermediate care facilities, and nursing homes: Multiply the number of months the resident lived in the care facility by the amount in the table below. Do not issue residents a CRP for short-term or transitional care. For more information, go to the CRPs for Health Care Facilities section.
• Assisted living facilities: Go to the CRPs for Health Care Facilities section to determine the amount of rent to include.
• Caretaker: Include the amount of rent actually paid. Enter any caretaker rent reduction in the Caretaker Rent Reduction field. 

Caretaker Rent Reduction

If the renter paid a reduced rent in exchange for being a caretaker, enter the amount of the reduction in this field. For example, if rent is reduced by $200 per month for caretaking, enter $2,400 ($200 x 12 months). Split the caretaker rent reduction evenly between all adult occupants. 

When inputting the rent details in e-Services for each qualifying resident:

1. Check the box if you received Housing Support (formerly GRH) payments for rent on the resident’s behalf.
2. Enter the total rent paid for the year in the Renter’s Share of Rent Paid field.  
   • The total rent claimed for residents of adult foster care facilities cannot exceed $1,010 per month.
   • If the amount exceeded $1,010 per month, multiply the total number of months rented by $1,010 and enter the result.  
   • If less than $1,010 per month was paid, use the smaller value.  

Note: This example uses 2025 values, see table above for previous year values. 

You must include all payments made under a rental agreement, in exchange for the right to stay at the assisted living facility.

We will accept any reasonable method for determining what portion of rent consists of medical services. If there are specific costs for medical services included in the lease agreement, exclude those amounts from Renter's Share of Rent Paid when you complete the CRP. Otherwise, include the full amount of rent paid for the Renter's Share of Rent Paid field. 

1. Enter the amount of Medicaid you received for rent on the resident’s behalf on the Medical Assistance Amount field.
2. Check the box if you received Housing Support (formerly GRH) payments for rent on the resident’s behalf.
3. Enter the total rent paid for the year in the Renter’s Share of Rent Paid field.  
   • The total rent claimed for residents of nursing homes and intermediate care facilities cannot exceed $650 per month.  
   • If the amount exceeded $650 per month, multiply the total number of months rented by $650 and enter the result.  
   • If less than $650 per month was paid, use the smaller value.  

Note: This example uses 2025 values, see table above for previous year values. 

• Use the renter’s Safe at Home assigned PO Box address as their Rental Address.
• Use the Safe at Home participant’s legal name.
• Provide the actual Property ID and Property Owner Information. 

• If you mail CRPs, you must use the renter’s legal name and complete Safe at Home as-signed PO Box address. If either of those are missing or incorrect, the CRP will be re-turned to the sender.
• If a tenant’s name or address is incorrect, you must use Minnesota Department of Reve-nue’s e-Services system to correct it.