You must meet the following requirements to claim this credit:
• You were a District of Columbia (DC) resident from Jan 1. through Dec. 31, 2018;
• 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 2018;
• Your 2018 federal adjusted gross income (AGI), plus the AGI of any dependents claimed on your return, was $51,000 or less ($62,600 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, 2018.
• A Homeowner and Renter Property Tax Credit cannot be claimed on behalf of a taxpayer who died on or before December 31, 2018.
• 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.