Schedule L Lower Income Long-Term Homeowner Credit is the form the District of Columbia Office of Tax and Revenue (OTR) uses for its Lower Income, Long-Term Homeowners Tax Credit. It is one of the DC property tax relief forms listed on the OTR page for real property tax reliefs, credits and deductions, and it applies to homeowners who have owned and lived in their home for at least seven consecutive years on a limited household income. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; OTR publishes the original PDF.
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What is Schedule L?
Schedule L Lower Income Long-Term Homeowner Credit is the form published by the District of Columbia Office of Tax and Revenue (OTR) for the Lower Income, Long-Term Homeowners Tax Credit. OTR lists the credit among the District's real property tax relief programs.
OTR's page sets four conditions for the credit:
- You must have owned and occupied the property as your principal residence for at least the last seven (7) consecutive years.
- The property must be receiving the Homestead Deduction.
- The total household income of all household members of your residence must not exceed the Household Income Limit Table in Section D of Schedule L.
- Your application must be filed by December 31 of each year.
Schedule L is not the same as the neighboring DC programs on that page. The Homestead Deduction has its own application, ASD-100, and is a prerequisite here rather than a substitute. The Individual Income Property Tax Credit uses Schedule H, filed with Form D-40. The Lower Income Home Ownership Tax Abatement is a separate program run through the Recorder of Deeds and claimed when a deed is recorded. This page covers Schedule L only.
Who needs to file Schedule L?
Homeowners in the District of Columbia who meet all four conditions OTR states for the Lower Income, Long-Term Homeowners Tax Credit are the people who use Schedule L:
- You have owned and occupied the property as your principal residence for at least the last seven (7) consecutive years.
- The property is receiving the Homestead Deduction.
- The total household income of all household members of your residence does not exceed the Household Income Limit Table listed in Section D on Schedule L.
- You can file your application by December 31 of the year in question.
Household income counts every household member, not only the owner, so gather the figures for everyone living in the residence before you compare them with the Section D table.
You should not use Schedule L if your property does not receive the Homestead Deduction. In that case, deal with the Homestead Deduction application first. Owners seeking the Lower Income Home Ownership Tax Abatement go to the Recorder of Deeds at (202) 727-5374, not to this form.
When to file Schedule L
Your Schedule L application must be filed by December 31 of each year, according to OTR's page on the credit. The deadline is stated as a yearly one, so plan to file within each calendar year for which you want the credit.
Before that date, make sure the seven consecutive years of ownership and occupancy as your principal residence are already complete and that the property is receiving the Homestead Deduction. OTR's page sets no other filing window and gives no processing time for this credit. For questions about timing, call OTR at (202) 727-4TAX (727-4829).
How to fill out Schedule L
Confirm seven years of residence
Check that you have owned and occupied the property as your principal residence for at least the last seven (7) consecutive years. If not, the credit does not apply yet.
Confirm the Homestead Deduction
Verify that the property is receiving the Homestead Deduction, since OTR lists this as a condition of the credit.
Add up household income
Total the income of all household members of your residence, not only your own, so you can compare it with the limit table.
Check the Section D income table
Compare your household total with the Household Income Limit Table in Section D of Schedule L. Your total must not exceed the limit shown for your household.
Complete the remaining parts
Fill in the other sections of Schedule L with the property and owner details the form asks for, entering each item as the form prints it.
Review and download the PDF
Check every entry against your records, then download or print the completed PDF from FillingPDF. Plan to file it by December 31 through the channel OTR confirms.
How to submit Schedule L
OTR's page on the Lower Income, Long-Term Homeowners Tax Credit names no filing address, portal or office for Schedule L. It directs interested homeowners to call (202) 727-4TAX (727-4829) for more information, so use that number to confirm where and how to file before the December 31 deadline.
OTR links the Schedule L PDF from its page on real property tax reliefs, credits and deductions: https://otr.cfo.dc.gov/page/real-property-tax-reliefs-credits-and-deductions. FillingPDF lets you fill out and download the PDF; submission follows the channels OTR gives you.
Common mistakes to avoid
- Filing after December 31; OTR states the application must be filed by December 31 of each year.
- Applying before you have owned and occupied the property as your principal residence for at least the last seven (7) consecutive years.
- Applying for a property that is not receiving the Homestead Deduction, which OTR lists as a condition of the credit.
- Counting only the owner's income when the condition refers to the total household income of all household members of your residence.
- Not checking the household total against the Household Income Limit Table in Section D of Schedule L.
- Confusing Schedule L with Schedule H or with the Lower Income Home Ownership Tax Abatement, which are separate programs with different filing routes.
Frequently asked questions
What is Schedule L Lower Income Long-Term Homeowner Credit?
It is the form for the Lower Income, Long-Term Homeowners Tax Credit, which the DC Office of Tax and Revenue (OTR) lists among its real property tax relief programs. It applies to homeowners who meet the seven-year residence, Homestead Deduction and household income conditions.
Who qualifies for the DC lower income long-term homeowner credit?
You qualify if you have owned and occupied the property as your principal residence for at least the last seven consecutive years, the property receives the Homestead Deduction, and household income does not exceed the Section D table on Schedule L. You must also file by December 31.
What is the deadline to file Schedule L in DC?
December 31 of each year. OTR states that your application must be filed by that date. It sets no other filing window for this credit on its page, so file within the calendar year for which you want the credit.
Do I need the Homestead Deduction to claim Schedule L?
Yes. OTR lists receiving the Homestead Deduction as one of the conditions for the credit. The Homestead Deduction has its own application, ASD-100, so it must already be in place on your property before Schedule L applies.
How is household income counted for Schedule L?
OTR refers to the total household income of all household members of your residence. That total must not exceed the Household Income Limit Table in Section D of Schedule L, so add up every member's income before comparing.
Where do I send Schedule L?
OTR's page names no address or portal for Schedule L. It tells interested homeowners to call (202) 727-4TAX (727-4829) for more information, so call that number to confirm how and where to file before December 31.
Is Schedule L the same as Schedule H?
No. Schedule H is the Individual Income Property Tax Credit, filed with Form D-40 or as a standalone form on MyTax.DC.gov. Schedule L is the Lower Income Long-Term Homeowner Credit, with its own seven-year residence rule and Section D income table.
Can I fill out Schedule L online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with OTR, and does not file the form; you submit it through the channels OTR gives you.
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