District of Columbia Schedule H - Property Tax

Eligibility

You must meet the following requirements to claim this credit:

• You were a District of Columbia (DC) resident   from Jan 1. through Dec. 31, 2021;

• Your residence is not part of a public housing dwelling;

• You rented or owned and lived in your home, apartment, rooming house, or condominium in DC during all of 2021;

• Your 2018 federal adjusted gross income (AGI), plus the AGI of any dependents claimed on your return, was $56,200 or less ($76,700 or less if you are age 70 or older);

• 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;

• You must not be claimed as a dependent on someone else’s federal, state, or DC income tax return unless you reached age 65 on or before December 31, 2021.

Additional Information:  

• A Homeowner and Renter Property Tax Credit cannot be claimed on behalf of a taxpayer who died on or before December 31, 2021.

• Only one claimant per "tax filing unit" can claim the property tax credit. There can be more than one tax filing unit in a home, apartment, rooming house, or condominium. If individuals or families share housing but file separate tax returns, each individual or family filing a tax return can claim the Schedule H credit based on their share of the rent or property tax.

• An individual who is claimed as a dependent on someone else's individual income tax return is eligible to file the claim for his/her tax filing unit only if the individual is 65 years of age or older.