201: Renter's Certificate of Property Taxes Paid Form (2024)
Arizona · Arizona DOR · Used for tax years 2024
Arizona Form 201 is a renter’s certificate showing the portion of rent paid in 2024 that constitutes property taxes. The landlord completes and signs the landlord section, and the tenant uses the information to complete Form 140PTC and includes the certificate with that form.
Who files this form
Use Form 201 if you rented in 2024 and are claiming the property tax credit on Form 140PTC. The certificate shows what portion of your rent went toward property taxes. Your landlord or designated agent must complete and sign it for you to qualify for the credit.
If you own the home you live in, do not use Form 201. Homeowners claiming a property tax credit rebate must send a statement of property taxes paid instead. See the Form 140PTC instructions.
If the rental property was exempt from property tax during 2024, tenants may not claim the property tax credit on any form or schedule.
When it's due
For tax year 2024, have your landlord complete Form 201 well before April 15, 2025, or request an extension using Arizona Form 204 to protect the credit. Your landlord may not have the information immediately available.
The extension gives you until October 15, 2025, to file Form 140PTC and Form 201 for tax year 2024.
What you'll need
To complete and submit the certificate, you need:
- Form 201 with Part 2 completed and signed by your landlord or designated agent, including the property tax factor on line 10.
- Your name, your spouse’s name if applicable, and your Social Security number for Part 1.
- Your total rent paid in 2024, excluding subsidies, for Part 3.
- Form 140PTC, which you submit with the completed certificate.
Keep a copy of Form 201 for your tax records.
How to file
- Use black ink only.
- Ask your landlord to complete and sign Part 2.
- Complete Parts 1 and 3 if you qualify.
- On line 13, enter your total rent paid in 2024, excluding subsidies.
- Copy the property tax factor from Part 2, line 10, to line 14.
- Multiply line 13 by line 14. Enter the result on line 15 and on Form 140PTC, line 13.
- Include Form 201 with your Form 140PTC and keep a copy for your records.
The provided form does not specify a mailing address or e-filing method.
Common mistakes
- Waiting too long to ask your landlord. The form warns that landlords may not have the information immediately available. Request completion early or request an extension to protect the credit.
- Using Form 201 as a homeowner. If you own the home you live in, send a statement of property taxes paid instead.
- Claiming a credit for tax-exempt rental property. If box 8 is checked, tenants may not claim the property tax credit on any form or schedule.
- Leaving the landlord’s section incomplete or unsigned. Your landlord or designated agent must complete and sign the form for you to qualify.
- Using ink other than black. The form requires black ink only.
- Forgetting the certificate or your copy. Include Form 201 with Form 140PTC and keep a copy for your tax records.
Questions people ask
What does Form 201 show?
It shows the portion of your rent that went toward property taxes.
Who completes each part?
You complete Parts 1 and 3 if you qualify. Your landlord completes Part 2, and the landlord or designated agent must sign the certificate.
Do I include rent subsidies in my total rent paid?
No. Line 13 asks for total rent paid in 2024, not including subsidies.
Where do I put the amount calculated on line 15?
Enter it on Form 201, line 15, and Form 140PTC, line 13. This is the amount of rent that constitutes property taxes.
What if my rental property was exempt from property tax in 2024?
The landlord must check box 8. If that box is checked, tenants may not claim the property tax credit on any form or schedule.