2023 Certificate of Rent Paid (CRP) Instructions - Rev. 1/24

Sep 19, 2026

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2023 Certificate of Rent Paid (CRP) instructions explain when property owners or managing agents must issue CRPs to adult renters by January 31, 2024. It defines what counts as rent and lists exclusions such as security deposits, late fees, and certain federal or charitable assistance. Guidance covers special property types like nursing homes and cooperatives, allocation rules for multiple renters, and options when properties are bought or sold. It also details issuance timing, required copies retention, mobile home scenarios, and key line-by-line fields.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Issuing CRPs

Do I need to issue CRPs?

Whom do I issue CRPs to?

When should I issue CRPs?

What constitutes rent?

Rent includes

Rent does not include

Special cases and allocation rules

Multiple renters in one unit

Buying or selling a property

Mobile homes and mobile home parks

Nursing homes and related facilities

Recordkeeping and line instructions

Keep copies of CRPs

Line instructions and key fields

2023 Certificate of Rent Paid (CRP) Instructions Property owners or managing agents must issue one Certificate of Rent Paid (CRP) to each adult renter by January 31, 2024. A managing agent acts on behalf of the property owner. Do I need to issue CRPs? If you own or manage property and rent living space to someone, you must issue CRPs to your tenants if either of these apply: • Property tax was payable on the property in 2023 • You were not required to pay property tax, but you made payments in lieu of property taxes Certain property types have special requirements for issuing CRPs: • For nursing homes, adult foster care homes, intermediate care, assisted living, or other health-care facilities, go to www.revenue.state. [mn.us](mn.us) and enter landlords into the Search box • Cooperatives do not need to issue CRPs What constitutes rent? Rent is the amount paid for the right to occupy a rental unit as the renter’s principal residence, even if the amount is not stated in a rental agreement. | Rent includes amounts paid: | Rent does not include: | | --- | --- | | • by Medical Assistance, Minnesota Housing Support (formerly GRH), or vendor payments received from the state or county
• for a garage, parking space, or storage locker provided as part of a rental agreement
• for utilities or pets if included as part of rent
• by the city due to relocation
• by the Department of Employment and Economic Security – Services for the Blind | • damage deposit (unless used to pay rent)
• late charges or fees
• rent paid after December 31, 2023
• utilities if paid separately from rent
• emergency rental assistance
• including, but not limited to, COVID-19 emergency rental assistance
• rent paid by a federal government housing agency or federal program, such as Section 8 Housing Choice Voucher Program or HUD
• rent paid by charitable organizations
• rent paid by persons not living in the unit
• charges for medical services
• charges for food, laundry, or other amenities not provided as part of a rental agreement
• the value of free rent provided as an incentive to rent the unit
• a garage or separate structure not provided as part of a rental agreement
• rent paid for farmland | Note: Minnesota Statute 290A.03, subdivision 12(b), defines the rent amount for nursing homes, intermediate care facilities, and adult foster care homes, which may be different from the amount actually paid. What if multiple renters live in one unit? If one or more adult renters live in the same unit for the entire year, show that each individual paid an equal amount of rent. Married couples must receive separate CRPs showing they each paid an equal portion of rent. If an adult renter moved in or out during the year, show that each individual paid an equal amount of rent for the months they lived in the rental unit together. What if I bought or sold a property during the year? If you sold rental property, you have two options: 1. Give the buyer all information showing rent paid by each renter while you owned the building 2. Give each renter a CRP for the time you owned the building, showing rent paid and number of months rented If you bought the property and the seller: 1. Provided you with the rent amount paid by each renter while the seller owned the property • Report the total amount the renter paid for the year and the total number of months rented for the year 2. Did not provide you with the rent amount paid by each renter while the seller owned the property • Enter the total amount the renter paid to you while you owned the building • Report only the number of months the renter paid rent while you owned the building Rev. 1/24 Continued Whom do I issue CRPs to? You must provide a separate CRP to each adult renter who lived in the rental unit in 2023. You must issue a CRP even if their name was not on the lease. Only one name should be on each CRP. What if I

FAQs

Who must receive a 2023 Certificate of Rent Paid (CRP)?

Issue a separate CRP to each adult renter who lived in the rental unit in 2023, even if the renter’s name was not on the lease. Only one name should appear on each CRP.

What counts as “rent” for CRP purposes, and what does not?

Rent includes amounts paid for the right to occupy a rental unit as the renter’s principal residence, including certain state or vendor payments and utilities or pets when included as part of rent. Rent does not include security deposits (unless used to pay rent), late charges or fees, utilities paid separately, emergency rental assistance, and rent paid after December 31, 2023, among other exclusions.

How should CRPs be handled when multiple adult renters live in the same unit or when a property is sold or bought during the year?

For multiple adult renters living together all year, show each person paid an equal amount of rent, and for moves during the year, show equal amounts for the months they lived together. When selling or buying, either provide the buyer with information showing rent paid by each renter while you owned the building, or give renters CRPs covering your ownership period with rent amounts and months rented.

Sep 19, 2026

Upload by Ezra