The 2024 Schedule L is the Lower Income Long-Term Homeowner Credit schedule issued by the DC Office of Tax and Revenue (OTR). It is one of the DC property tax forms: it compares the DC real property tax for Tax Year 2024 with the tax for Tax Year 2023 and figures the allowable credit. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the schedule itself is published by OTR and is mailed to OTR as an original.
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What is Schedule L?
2024 Schedule L, Lower Income Long-Term Homeowner Credit, is the District of Columbia schedule that a long-term homeowner with a limited household income uses to claim a refund tied to DC real property taxes for Tax Year 2024. The Office of Tax and Revenue (OTR) issues it.
According to the form's instructions, if you have no outstanding DC government liabilities, the credit gives you a refund from DC individual income tax for certain DC real property taxes imposed. You subtract an amount equal to 1.05 times the real property tax imposed for tax year 2023 from the real property tax imposed for tax year 2024. The difference is your potential refund.
The schedule has a property owner's information block, Section A (eligibility questions), Section B (credit calculation, Lines 4 to 10), Section C (members of your household and their federal adjusted gross income), Section D (the household income limit table), refund options and a signature block that includes the paid preparer's declaration.
The credit is available only for real property or a unit in a cooperative housing association that receives the homestead deduction, and only one credit is allowed per household. This is a one-page claim schedule, not the property tax bill or the homestead deduction application.
Who needs to file Schedule L?
Owners of a DC residence who meet the three Section A tests may claim the credit: you own the property, the property receives the DC homestead deduction, and you have lived in it as your principal place of residence for at least seven consecutive years immediately before the last day of the tax year. If you answer no to Line 1, 2 or 3, the form says you are not eligible and should not continue.
Your household income must also fit the limit. Do not file Schedule L if your household income is more than the limit shown in the Section D table for the number of members in your household. If Line 6 is greater than Line 5, stop: you cannot claim the credit.
Other points from the form:
- Only one credit is allowed per household.
- Household members are all the people you live with, whether or not they are related to you, including a tenant who shares your kitchen and bathroom.
- Shareholders or members of a housing cooperative that receives the homestead deduction for their unit mark Yes on Lines 1 and 2 and follow the instructions for Section B, Lines 7 and 8.
- A paid preparer completes the preparer fields in the signature block.
When to file Schedule L
The 2024 Schedule L must be filed by December 31, 2025, according to the instructions printed on the form. The schedule covers Tax Year 2024, and the seven-year residency test is measured up to the last day of that tax year.
The form compares the DC real property tax for Tax Year 2024 with the tax for Tax Year 2023, so have both amounts ready before you start. The refund is available only if you have no outstanding DC government liabilities. The form gives no processing time.
Documents you need
- A continuation sheet, only if your household has more members than the rows in Section C; list each member's name, taxpayer identification number and federal adjusted gross income.
How to fill out Schedule L
Enter the property owner's information
Give the eligible resident owner's and co-owner's taxpayer identification numbers and names, a daytime phone number, the mailing address and an email address. Print in capital letters in black ink as the form directs.
Copy the Square, Suffix and Lot
Enter the Square, Suffix and Lot from your real property tax bill or assessment. If a section is blank on your bill, leave it blank. Fill in the property address only if it differs from the mailing address.
Answer the Section A questions
Answer Yes or No to Line 1 (own the property), Line 2 (receiving the DC homestead deduction) and Line 3 (seven consecutive years as your principal residence). Continue only if all three are Yes; cooperative members follow the instructions on the form.
Count your household members
On Line 4, enter the number of household members, meaning everyone you live with, related or not.
List household income in Section C
For each household member, enter name, taxpayer identification number and federal adjusted gross income. Enter the total here and on Line 6, and attach a continuation sheet if you need more rows.
Find your household income limit
Use the Section D table to find the limit for your number of household members and enter it on Line 5. If Line 6 is greater than Line 5, stop here.
Enter the real property tax
On Line 7, enter the DC real property tax for Tax Year 2024; on Line 8, the tax for Tax Year 2023.
Calculate the allowable credit
On Line 9, multiply the Line 8 amount by 1.05. On Line 10, subtract Line 9 from Line 7 to get the allowable credit.
Choose your refund option
Mark either Direct deposit or Paper check. For direct deposit, fill in the oval and enter your routing number and account number.
Sign, date and download the PDF
The owner and any co-owner sign and date the declaration; a paid preparer adds the PTIN and phone number. Review every line, then download or print the completed PDF from FillingPDF and mail the signed original as described under How to submit.
How to submit Schedule L
The form gives one channel: mail. Send your signed and completed original schedule to: Office of Tax and Revenue, 1101 4th Street, SW FL4, Washington, DC 20024.
- Mail: the instructions say to mail the schedule to the address above, and the signature block repeats it. The form names no online filing channel and no other address.
- Refund method: mark one refund choice, Direct deposit or Paper check. For direct deposit to a checking or savings account, fill in the oval and enter your bank routing and account numbers.
- Continuation sheet: if your household has more members than the rows in Section C, attach a continuation sheet.
FillingPDF lets you fill out and download the PDF; submission follows the OTR channel above.
Common mistakes to avoid
- Continuing past Section A after answering no to Line 1, 2 or 3; the form says you are not eligible for the credit.
- Claiming the credit when Line 6 is greater than Line 5; the form says to stop and not claim it.
- Leaving out household members you live with who are not related to you, or a tenant who shares your kitchen and bathroom; their federal adjusted gross income counts.
- Omitting income that is not subject to DC income tax; the form requires every member's federal adjusted gross income.
- Entering the Square, Suffix and Lot differently from your real property tax bill, or filling a section that is blank on the bill; leave it blank here.
- Using the wrong multiplier on Line 9; the form says to multiply the Line 8 amount (Tax Year 2023) by 1.05.
- Submitting the schedule without signatures; the owner, and any co-owner, must sign and date it.
- Mailing the schedule after December 31, 2025, the filing date printed in the instructions.
- Not marking a refund choice, or leaving the routing and account numbers out when choosing direct deposit.
Frequently asked questions
What is the DC Lower Income Long-Term Homeowner Credit?
It is a refund from DC individual income tax for certain DC real property taxes imposed, available if you have no outstanding DC government liabilities. You claim it on Schedule L by subtracting 1.05 times your Tax Year 2023 real property tax from your Tax Year 2024 real property tax.
Who qualifies for 2024 Schedule L?
You must own the property, it must receive the DC homestead deduction, and you must have lived there as your principal residence for at least seven consecutive years before the last day of the tax year. Your household income must also not exceed the Section D limit for your household size.
When is the 2024 Schedule L due?
The instructions on the form say Schedule L for 2024 must be filed by December 31, 2025. The form prints no other deadline, so mail your signed original to the Office of Tax and Revenue before that date.
Where do I mail Schedule L in DC?
Mail the signed and completed original to the Office of Tax and Revenue, 1101 4th Street, SW FL4, Washington, DC 20024. The form names no online filing option and no second address.
Who counts as a household member on Schedule L?
Household members are all the people you live with, whether or not they are related to you. Someone who shares your kitchen and bathroom counts, including a tenant, and you report each member's federal adjusted gross income, even income not subject to DC income tax.
How is the allowable credit calculated on Schedule L?
Line 9 is the Line 8 amount (Tax Year 2023 real property tax) multiplied by 1.05. Line 10, the allowable credit, is Line 7 (Tax Year 2024 real property tax) minus Line 9. Section B applies only if your Line 6 income is not greater than your Line 5 limit.
Can a housing cooperative member claim the credit?
Yes, if the cooperative receives the homestead deduction for your unit. Mark Yes on Lines 1 and 2; if Line 3 is also Yes, contact your cooperative's manager for the correct Lines 7 and 8 amounts, based on your portion of the cooperative's real property tax.
Can I fill out DC Schedule L online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with OTR or process the refund; you mail the signed original to the Office of Tax and Revenue.
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