RCC-146: Vermont Renter Credit Claim (2024)
Vermont · Vermont Department of Taxes · Used for tax years 2024
Form RCC-146 is Vermont’s Renter Credit Claim for 2024. It reports your rental information, personal exemptions, and income amounts used for the claim.
Who files this form
Form RCC-146 is Vermont’s Renter Credit Claim. For tax year 2024, the form says you are eligible only if you:
- Were domiciled in Vermont for all of calendar year 2024.
- Were not claimed as a dependent by another taxpayer in 2024.
- Rented in Vermont for six months or more in 2024.
If you meet these conditions, the form directs you to complete Lines 5 through 14.
What you'll need
Have these tax records and details available to complete the claim:
- Federal Form 1040 and Schedule 1, if filed: The claim uses income, Social Security benefits, tax-exempt interest, and certain negative amounts from these records.
- Vermont Form IN-111, if filed: Line 8 asks for the personal exemptions from IN-111, Line 5d.
- Rental details: Your SPAN, county, Vermont school district code, and rental unit’s physical address on December 31, 2024.
- Rental history: The number of months you rented in 2024, whether you shared the unit with another adult other than your jointly filed spouse, and whether your rent was subsidized.
- Personal details: Your name, Social Security number, date of birth, mailing address, and any spouse’s or civil union partner’s name and Social Security number.
The form refers you to instructions if you did not file Form IN-111 or a federal income tax return. Those instructions were not provided here.
Common mistakes
- Continuing when the eligibility questions say to stop: You are not eligible if you were not domiciled in Vermont all of 2024, were claimed as another taxpayer’s dependent, or rented in Vermont for fewer than six months in 2024.
- Missing a signature on a joint return: The form states that both people must sign.
- Skipping the instruction references: The form directs you to instructions to find your SPAN, handle cases where you did not file Form IN-111 or a federal return, and complete the negative-amount addback on Line 13.
Questions people ask
What rental address should I enter?
Enter the physical address, unit, city or town, and state of your rental unit on December 31, 2024.
What if my rent was subsidized?
Answer the subsidy question on Line 6. If you answer “Yes,” enter the number of months your rent was subsidized in 2024 on Line 6a.
How do I report nontaxable Social Security benefits?
For Line 11, subtract federal Form 1040, Line 6b from Line 6a, then multiply the result by 0.75. This reports 75% of your nontaxable Social Security benefits.
Which negative amounts must I add back?
Line 13 says to add back any negative amounts from federal Form 1040, Line 7 and Schedule 1, Lines 3, 4, 5, 6, and 8a. It also refers you to the instructions, which were not provided here.