RCC-146: Vermont Renter Credit Claim (2025)
Vermont · Vermont Department of Taxes · Used for tax years 2025
Form RCC-146 is Vermont’s Renter Credit Claim for 2025. 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 2025. The form’s eligibility questions require that you:
- Were domiciled in Vermont all of calendar year 2025.
- Were not claimed as a dependent by another taxpayer in 2025.
- Rented in Vermont for six months or more in 2025.
If you pass these eligibility questions, the form directs you to complete Lines 5 through 14.
What you'll need
Have the following information available to complete the claim:
- Your Social Security number, date of birth, and mailing address, plus your spouse’s or civil union partner’s name and Social Security number, if applicable.
- Your rental unit’s physical address on December 31, 2025, county, Vermont school district code, and SPAN. The form refers you to the instructions to find your SPAN, but those instructions are not provided here.
- The number of months you rented in 2025, whether you shared the unit with another adult other than your jointly filed spouse, and whether your rent was subsidized.
- Vermont Form IN-111, Line 5d, for personal exemptions. The form refers people who did not file IN-111 to the instructions.
- Federal Form 1040, Lines 9, 6a, 6b, 2a, and 7, and Schedule 1, Lines 3, 4, 5, 6, and 8a, for the income entries. The form refers people who did not file a federal return to the instructions.
Common mistakes
- Do not continue past the eligibility questions if the form tells you to stop. You are not eligible if you were not domiciled in Vermont all of 2025, were claimed as another taxpayer’s dependent, or rented in Vermont for fewer than six months in 2025.
- Do not leave out the second signature on a joint return. The form says both must sign.
Questions people ask
Which rental address should I enter?
Enter the physical address and city or town of your rental unit on December 31, 2025.
What should I report if my rent was subsidized?
Answer “Yes” on Line 6 and enter the number of months your rent was subsidized in 2025 on Line 6a.
How do I calculate the Social Security amount on Line 11?
Subtract federal Form 1040, Line 6b, from Line 6a. Multiply the result by 0.75 to report 75% of nontaxable Social Security benefits.
How do I calculate the total on Line 14?
Add Lines 10 through 13: total income, 75% of nontaxable Social Security benefits, tax-exempt interest, and the required add-back of negative amounts.