Instructions For Arizona Form 201 - 2013
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1Arizona Form
2013 Renter's Certificate of Property Taxes Paid
201
Example:
Notice to Landlord
Landlord L owns a duplex. Landlord L had three
tenants during 2013. During 2013 Landlord L
If your tenant requests a Form 201, you must provide that
received $20,000 of rental income from these tenants.
tenant with Form 201 to comply with Arizona law (Arizona
During 2013, each tenant paid the following amount
Revised Statutes § 43-1072). You must complete and sign
of rent.
the Form 201 before you give the form to your tenant.
Tenant A rented unit one for 8 months
$ 7,200
Part I - 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
$ 9,400
initial and last name. Make sure you write your social
year
security number (SSN) in the space provided.
Total rental income
$ 20,000
Part II - To be Completed By the Landlord
Landlord L paid $2,120 in property taxes for 2013.
or the Designated Agent
Landlord L figures the property tax factor as follows:
Landlord L divides the property taxes paid in 2013 by
The landlord or the landlord's agent must complete Part II of
the total rental income received in 2013.
this form and furnish the form to the tenant. The tenant will
need the information in Part II to claim the property tax credit.
$ 2,120 =.106 = Property Tax Factor
Lines 1, 2, and 3 -
$20,000
Use black ink only. Type or print your name, address, and
Each tenant uses the same factor.
ZIP code.
Line 11 -
Lines 4, 5, and 6 -
The owner, lessor, or manager of the rental property must
Type or print the business name. Also type or print the
sign and date the Form 201.
address of the rental property.
Line 12 -
Line 7 -
Type or print the name signed on line 11. Also type or print
Check the box on line 7 if one or more of your tenants
the telephone number the department can use to verify
received a rent subsidy from federal, state, or local
information on the form.
government.
Part III - To Be Completed By the Tenant
NOTE: Public housing operated by the city, county, state,
(after Landord (or agent) completes Part II
)
or qualified charitable institutions that do not pay property
taxes will report a property tax factor of zero on line 10.
NOTE: Only one renter in each rental unit can claim the
Add any rent (or property tax) paid by a government agency
property tax credit. If you are filing a joint Arizona return,
(i.e., HUD, Arizona Department of Economic Security, etc.)
enter your names (in the space provided above Part I) as
to the rent received from the tenant to calculate the property
they appear on your return. Only enter the social security
tax factor.
number of the person claiming the credit.
For more information, see Arizona Department of Revenue
Some qualifications to claim the Property Tax Credit are as
Income Tax Ruling ITR 94-6. To get a copy of this ruling,
follows:
visit our web site at
You paid rent.
Line 8 -
You are 65 or older on December 3l, 2013, OR if you
are under age 65, you are on SSI Title 16.
Check the box on line 8 if the property was exempt from
property tax during 2013. If you check this box, tenants may
You do not live in public housing operated by the city,
county, state, or qualified charitable institutions that do
not claim the property tax credit on any form or schedule.
not pay property taxes.
Line 9 -
Line 13 -
Check the box on line 9 if you occupy any portion of the
Enter the total rents you paid for the taxable year. Do not
property you rent or lease to others.
include any rent subsidies you received from federal, state,
Line 10 -
or local governments.
The landlord must provide a property tax factor to each
Line 14 -
tenant requesting a Form 201. Use the following formula to
If property tax factor, line 10, is zero, you may not claim a
calculate the factor.
property tax credit from this form.
Total property tax paid on rental units = Property tax factor
Important: Keep one copy of this form for your tax
records.
Total rental income
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