Arizona Form
2014 Renter's Certificate of Property Taxes Paid
201
Example:
Notice to Landlord
Landlord L owns a duplex. Landlord L had three tenants
If your tenant requests a Form 201, you must provide that
during 2014. During 2014 Landlord L received $20,000
tenant with Form 201 to comply with Arizona law (Arizona
of rental income from these tenants. During 2014, each
Revised Statutes § 43-1072). You must complete and sign
tenant paid the following amount of rent.
the Form 201 before you give the form to your tenant.
Tenant A rented unit one for 8 months
$ 7,200
Part 1 - To be Completed by the Tenant
Tenant B rented unit one for 4 months
$ 3,400
Use black ink only. Type or print your first name, middle
Tenant C rented unit two for the full year
$ 9,400
initial and last name. Make sure you write your social
Total rental income
$ 20,000
security number (SSN) in the space provided.
Landlord L paid $2,120 in property taxes for 2014.
Part 2 - To be Completed by the Landlord
Landlord L figures the property tax factor as follows:
or the Designated Agent
Landlord L divides the property taxes paid in 2014 by
the total rental income received in 2014.
The landlord or the landlord's agent must complete Part 2 of
this form and furnish the form to the tenant. The tenant will
$ 2,120 =.106 = Property Tax Factor
need the information in Part 2 to claim the property tax credit.
$20,000
Lines 1, 2, and 3 -
Each tenant uses the same factor.
Use black ink only. Type or print your name, address, and
Line 11 -
ZIP Code.
The owner, lessor, or manager of the rental property must
Lines 4, 5, and 6 -
sign and date the Form 201.
Type or print the business name. Also type or print the
Line 12 -
address of the rental property.
Type or print the name signed on line 11. Also type or print
Line 7 -
the telephone number the department can use to verify
Check the box on line 7 if one or more of your tenants
information on the form.
received a rent subsidy from federal, state, or local
government.
Part 3 - To Be Completed by the Tenant
(after Landord (or agent) completes Part 2
NOTE: Public housing operated by the city, county, state,
)
or qualified charitable institutions that do not pay property
NOTE: Only one renter in each rental unit can claim the
taxes will report a property tax factor of zero on line 10.
property tax credit. If you are filing a joint Arizona return,
Add any rent (or property tax) paid by a government agency
enter your names (in the space provided above Part 1) as
(i.e., HUD, Arizona Department of Economic Security, etc.)
they appear on your return. Only enter the social security
to the rent received from the tenant to calculate the property
number of the person claiming the credit.
tax factor.
Some qualifications to claim the Property Tax Credit are as
For more information, see the department’s income tax
follows:
ruling, ITR 94-6. To get a copy of this ruling, visit our web
You paid rent.
site at
You are 65 or older on December 3l, 2014, OR if you
Line 8 -
are under age 65, you are on SSI Title 16.
Check the box on line 8 if the property was exempt from
You do not live in public housing operated by the city,
property tax during 2014. If you check this box, tenants may
county, state, or qualified charitable institutions that do
not pay property taxes.
not claim the property tax credit on any form or schedule.
Line 13 -
Line 9 -
Enter the total rents you paid for the taxable year. Do not
Check the box on line 9 if you occupy any portion of the
include any rent subsidies you received from federal, state,
property you rent or lease to others.
or local governments.
Line 10 -
Line 14 -
The landlord must provide a property tax factor to each
If property tax factor, line 10, is zero, you may not claim a
tenant requesting a Form 201. Use the following formula to
property tax credit from this form.
calculate the factor.
Important: Keep one copy of this form for your tax
Total property tax paid on rental units = Property tax factor
records.
Total rental income