The Low Income Homeownership Limit Table is a PDF that the DC Office of Tax and Revenue (OTR) links on its page on real property tax reliefs, credits, and deductions. The agency lists it in the section on the First-Time Homebuyer Individual Income Tax Credit, next to the note that income restrictions and other qualifications may apply. It is one of the resources people check when researching DC property tax relief. On FillingPDF you can fill out the PDF online and download or print it; the original is published by OTR at otr.cfo.dc.gov.
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What is Low Income Homeownership Limit Table – Washington, DC?
The Low Income Homeownership Limit Table is a PDF that the DC Office of Tax and Revenue (OTR) links on its page on real property tax reliefs, credits, and deductions, in the section on the First-Time Homebuyer Individual Income Tax Credit.
The OTR page describes that credit as a federal tax credit available to first-time homebuyers in the District of Columbia, for homes purchased on or before December 31, 2011. It is claimed by filing the federal Form 1040, and the page adds that income restrictions and other qualifications may apply. The table is listed directly after that text.
The same OTR page covers many other relief programs with their own filing routes. The Homestead Deduction and the Senior Citizen or Disabled Property Owner Tax Relief are applied for online at MyTax.DC.gov (ASD-100). For the Lower Income Home Ownership Tax Abatement, the page sends readers to the Recorder of Deeds Forms Center (ROD Tax Forms, ROD 9) for income limits. The page does not present this table as an application for any of those programs.
For questions about the programs on the page, the OTR Customer Service Center answers at (202) 727-4TAX (727-4829).
Who needs to file Low Income Homeownership Limit Table – Washington, DC?
The main audience is first-time homebuyers in the District of Columbia who are checking the income restrictions that go with the First-Time Homebuyer Individual Income Tax Credit. The OTR page ties that credit to homes purchased on or before December 31, 2011.
In general, the page says you may claim the credit if:
- you purchased a main house in the District of Columbia during the tax year; and
- you (and your spouse, if married) did not own any other main home in the District of Columbia during the 1-year period ending on the date of purchase.
The credit applies to filing statuses such as single, married filing jointly, head of household, qualifying widow(er) and married filing separately, and it is claimed on the federal Form 1040.
Exclusions: the credit section is headed "For homes purchased on or before December 31, 2011", so it does not describe a credit for later purchases. Owners looking for the Homestead Deduction, senior or disabled relief or the Lower Income Home Ownership Tax Abatement use the separate applications and income limits that the OTR page describes for those programs.
When to file Low Income Homeownership Limit Table – Washington, DC
The trigger is the purchase of a main house in the District of Columbia: the OTR page says you may claim the First-Time Homebuyer Individual Income Tax Credit if you purchased the house during the tax year, and the credit section covers homes purchased on or before December 31, 2011. The credit is claimed on the federal Form 1040 for that tax year, so the return's due date governs. The page describes no application or separate deadline for the Low Income Homeownership Limit Table itself. Check the income restrictions before you claim the credit.
How to fill out Low Income Homeownership Limit Table – Washington, DC
Open the table from the OTR page
The PDF is linked as Low Income Homeownership Limit Table (PDF) in the First-Time Homebuyer Individual Income Tax Credit section of the OTR real property tax relief page.
Confirm your purchase date
The credit section covers homes purchased on or before December 31, 2011. Check your closing date before you rely on the table.
Confirm the main home conditions
You must have purchased a main house in the District of Columbia during the tax year. Neither you nor your spouse may have owned another main home in the District of Columbia in the 1-year period ending on the purchase date.
Match your filing status
The credit differs by filing status: single, married filing jointly, head of household or qualifying widow(er) on one side, married filing separately on the other. Identify yours before you compare figures.
Compare your income with the limits
The OTR page says income restrictions and other qualifications may apply. Use the limits shown in the table and the other conditions on the page to see whether you fit.
Review and download the completed PDF
Check each entry, then download or print the completed PDF from FillingPDF. The credit itself is claimed on the federal Form 1040, as described under How to submit.
How to submit Low Income Homeownership Limit Table – Washington, DC
The OTR page gives no separate submission channel for the table. The credit it sits under is claimed by filing the federal Form 1040.
- Federal return: file Form 1040 to claim the First-Time Homebuyer Individual Income Tax Credit.
- IRS phone: the page lists the Internal Revenue Service at (800) 829-1040.
- In person: the page lists the local IRS Taxpayer Assistance Center at 500 North Capitol Street, NW, Washington, DC.
- OTR questions: call the OTR Customer Service Center at (202) 727-4TAX (727-4829).
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Assuming the First-Time Homebuyer Individual Income Tax Credit covers any purchase date; the OTR section is headed for homes purchased on or before December 31, 2011.
- Claiming the credit for a home that is not a main house purchased in the District of Columbia during the tax year.
- Claiming the credit when you or your spouse owned another main home in the District of Columbia during the 1-year period ending on the purchase date.
- Skipping the income restrictions; the OTR page says income restrictions and other qualifications may apply.
- Trying to claim the credit without filing the federal Form 1040, which the page says is required.
- Using the amount for single, joint, head-of-household or widow(er) status when married filing separately; the page sets a different limit for that status.
- Treating this table as the income source for the Lower Income Home Ownership Tax Abatement; the page sends that program to the Recorder of Deeds Forms Center (ROD 9).
- Looking for the Homestead Deduction application here; the page says it is submitted online at MyTax.DC.gov as ASD-100.
Frequently asked questions
What is the Low Income Homeownership Limit Table?
It is a PDF that the DC Office of Tax and Revenue (OTR) links on its real property tax reliefs, credits, and deductions page, in the First-Time Homebuyer Individual Income Tax Credit section, where income restrictions and other qualifications are noted.
Does the DC first-time homebuyer credit apply to homes bought after 2011?
The OTR section is headed "For homes purchased on or before December 31, 2011", so the credit it describes covers purchases on or before that date. The page describes no credit for later purchases; call OTR at (202) 727-4TAX (727-4829) with questions.
Who can claim the First-Time Homebuyer Individual Income Tax Credit?
You may claim it if you purchased a main house in the District of Columbia during the tax year, and you and your spouse, if married, did not own another main home in the District of Columbia during the 1-year period ending on the purchase date. Income restrictions may apply.
How do I claim the DC first-time homebuyer credit?
You must file the federal Form 1040 to claim it. For more information, the OTR page lists the IRS at (800) 829-1040 and the IRS Taxpayer Assistance Center at 500 North Capitol Street, NW, Washington, DC.
Is this table used to apply for the Homestead Deduction?
No. The OTR page says the Homestead Deduction is applied for online at MyTax.DC.gov by submitting ASD-100, no log-in required. The Low Income Homeownership Limit Table is listed under the First-Time Homebuyer credit instead.
Where do I find income limits for the Lower Income Home Ownership Tax Abatement?
The OTR page says to review the current limits in the Forms Center of the Recorder of Deeds website, under ROD Tax Forms (ROD 9). For program questions, call the Recorder of Deeds at (202) 727-5374.
Can I fill out the Low Income Homeownership Limit Table online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not affiliated with OTR and does not file, submit or process anything with the agency.
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