2025 Schedule L, Lower Income Long-Term Homeowner Credit, is the schedule the DC Office of Tax and Revenue (OTR) uses to claim a refund based on the part of a home's 2025 real property tax that exceeds 1.05 times the 2024 tax. It is one of the DC property tax forms for owners who have lived in their home as a principal residence for at least seven consecutive years and whose household income is within the limit. On this page you can fill out the schedule online on FillingPDF and download or print the completed PDF; the form is published by OTR at otr.cfo.dc.gov.
Last updated
What is Schedule L?
2025 Schedule L, Lower Income Long-Term Homeowner Credit, is the District of Columbia Office of Tax and Revenue (OTR) schedule on which a long-term homeowner whose household income is within the limit claims a refund of part of the DC real property tax imposed for tax year 2025.
The credit works through DC individual income tax. If you have no outstanding DC government liabilities, it gives you a refund for certain DC real property taxes imposed. You subtract the amount equal to 1.05 times the real property tax imposed for tax year 2024 from the real property tax imposed for tax year 2025, and the difference is your potential refund.
The schedule has these parts:
- Property Owner's Information, taken partly from your real property tax bill or assessment.
- Section A, three yes/no eligibility questions.
- Section B, Credit Calculation, lines 4 to 10.
- Section C, the members of your household and their federal adjusted gross income.
- Section D, the Household Income Limit Table, which sets a limit by number of household members and cites HUD program income limits.
- Refund Options: direct deposit or paper check.
The credit is available only for real property, or a unit in a cooperative housing association, that receives the homestead deduction. Only one credit is allowed per household.
Who needs to file Schedule L?
A homeowner who owns a DC residence, has had real property taxes imposed on it, and has lived in it as a principal residence for at least seven consecutive years immediately before the last day of the tax year files Schedule L to claim the credit, provided household income is within the limit.
Conditions and exclusions in the form and its instructions:
- Do not file Schedule L if your household income is more than the limit in the Section D table for your number of household members.
- If you answer No to line 1, 2 or 3 in Section A, you are not eligible for the credit.
- The property must be receiving the DC homestead deduction (line 2).
- Only one credit is allowed per household.
- Shareholders or members of a housing cooperative that receives the homestead deduction for their unit answer Yes on lines 1 and 2. If line 3 is Yes, they contact the cooperative's manager for the correct entries on lines 7 and 8, based on their portion of the real property tax imposed on the entire cooperative property.
Household members are all the people you live with, related or not, including a tenant who shares your kitchen and bathroom. The form has signature lines for the eligible resident owner and co-owner, and a paid preparer completes the preparer section.
When to file Schedule L
The 2025 Schedule L must be filed by December 31, 2026.
Eligibility is measured against the tax year: you must have lived in the property as your principal place of residence for at least seven consecutive years immediately prior to the last day of the tax year (line 3). The credit compares the real property tax imposed for tax year 2025 (line 7) with the tax imposed for tax year 2024 (line 8), so have both amounts ready before you start. The form sets no separate deadline for any other part of the schedule, and it does not print a processing time.
Documents you need
- A continuation sheet for Section C, only if your household has more members than the lines provided; list each member's name, taxpayer identification number and federal adjusted gross income.
How to fill out Schedule L
Gather your records
Have your real property tax bill or assessment, the taxpayer identification numbers of the owner and co-owner, and the federal adjusted gross income of every household member. Read the instructions printed with the schedule first.
Enter owner and co-owner details
Under Property Owner's Information, enter the eligible resident owner's and co-owner's taxpayer identification numbers, names, mailing address, daytime phone number and email address. The form asks you to print in CAPITAL letters using black ink.
Enter the property information
Fill in Square, Suffix and Lot from your real property tax bill or assessment, leaving any blank section blank. Add the property address only if it differs from the mailing address.
Answer the Section A questions
Answer Yes or No on line 1 (do you own the property), line 2 (homestead deduction) and line 3 (seven consecutive years as principal residence). Continue only if all three are Yes.
List household members and income
In Section C, enter each member's name, taxpayer identification number and federal adjusted gross income, then the total. Attach a continuation sheet if you need more lines.
Enter members, limit and income
Line 4: number of household members. Line 5: the household income limit from the Section D table. Line 6: the Section C total; stop if line 6 is greater than line 5.
Enter the real property tax amounts
Line 7: DC real property tax for tax year 2025. Line 8: DC real property tax for tax year 2024. Cooperative members get the line 7 and 8 entries from the cooperative's manager.
Calculate your allowable credit
Line 9: multiply line 8 by 1.05. Line 10: subtract line 9 from line 7 to get the allowable credit.
Choose your refund option
Mark Direct deposit or Paper check. For direct deposit, fill in the oval and enter the routing and account numbers.
Sign and date the schedule
The eligible resident owner and co-owner sign and date under the declaration. A paid preparer adds the Preparer's Tax Identification Number (PTIN) and phone number.
Review and download the completed PDF
Check every entry against your bill and household records, 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 and its instructions give one channel: mail the signed original to the OTR.
- By mail: Office of Tax and Revenue, 1101 4th Street, SW FL4, Washington, DC 24 — see exact address below.
Send your signed and completed original schedule to: Office of Tax and Revenue, 1101 4th Street, SW FL4, Washington, DC 20024. The form does not print a separate address for private delivery services and names no online or in-person channel.
Before mailing, mark one refund choice, Direct deposit or Paper check. For direct deposit, fill in the oval, state whether the account is checking or savings, and enter the bank routing and account numbers. If you have a continuation sheet for Section C, send it with the schedule. Cooperative members should keep in their records any documentation the cooperative's manager gave them.
FillingPDF lets you fill out and download the PDF; submission follows the 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.
- Completing the credit calculation when line 6 is greater than line 5; the form says to stop and that you cannot claim the credit.
- Leaving out household members who are not relatives, such as a tenant who shares your kitchen and bathroom; their federal adjusted gross income counts.
- Reporting only income subject to DC income tax; the instructions say to include any income not subject to DC income tax.
- Filling in Square, Suffix or Lot entries that are blank on your tax bill or assessment; the form says to leave them blank.
- Entering lines 7 and 8 as a cooperative member without contacting the cooperative's manager for your portion of the tax.
- Mailing an unsigned schedule or a copy; the form asks for your signed and completed original.
- Marking both refund choices instead of one, or omitting the routing and account numbers when choosing direct deposit.
- Filing after December 31, 2026.
Frequently asked questions
What is the DC Schedule L Lower Income Long-Term Homeowner Credit?
It is a credit claimed on 2025 Schedule L that gives a refund from DC individual income tax for certain DC real property taxes imposed. The potential refund is the 2025 real property tax minus 1.05 times the 2024 tax, if you have no outstanding DC government liabilities.
Who qualifies for DC Schedule L?
You must own a DC residence with real property taxes imposed on it and have lived there as your principal residence for at least seven consecutive years before the last day of the tax year. The property must receive the homestead deduction, and your household income must be within the Section D limit.
When is the 2025 Schedule L due?
The 2025 Schedule L must be filed by December 31, 2026. The form prints no separate extension rule, so check with the Office of Tax and Revenue if you cannot meet that date.
Where do I mail Schedule L?
Mail your signed and completed original schedule to the Office of Tax and Revenue, 1101 4th Street, SW FL4, Washington, DC 20024. The form names no other submission channel.
Whose income counts as household income on Schedule L?
Every person you live with counts, related or not, including a tenant who shares your kitchen and bathroom. Report each member's federal adjusted gross income, including income not subject to DC income tax, in Section C and total it on line 6.
Is Schedule L a DC property tax form I file for every homeowner?
No. Among DC property tax forms, Schedule L is only for long-term homeowners with the homestead deduction whose household income is at or below the limit. Answering No to line 1, 2 or 3, or having line 6 above line 5, means you cannot claim the credit.
How do cooperative members complete Schedule L?
Answer Yes on lines 1 and 2 if the cooperative receives the homestead deduction for your unit. If line 3 is Yes, contact the cooperative's manager for the correct entries on lines 7 and 8, based on your portion of the tax on the whole cooperative property.
Can I fill out 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; you mail the signed original to the address on the form.
Ready to fill out Schedule L?
Fill out Schedule L now