How to Issue Minnesota Certificates of Rent Paid (2026)

What is a Certificate of Rent Paid?

A Certificate of Rent Paid (CRP) is a form that shows how much rent a renter paid you during the year. Minnesota landlords create one for each adult renter and give it to them by January 31.

Renters use their CRP to claim Minnesota's Renter's Credit, a refundable credit on their state income tax return (Form M1 with Schedule M1RENT). Starting with the 2024 tax year, the Renter's Credit replaced the Renter's Property Tax Refund (Form M1PR), but the landlord's job stayed the same: issue an accurate CRP on time.

Every CRP is filed with the state through e-Services, the department's online system, either by you or by a service like CRP Butler on your behalf. The department does not send CRPs to renters. Each renter still has to get their copy from you, or from the service you use.

Who has to issue CRPs?

If you own, manage, or sublet property in Minnesota and rented living space to someone during the year, you must issue CRPs when either of these is true:

• Property tax was payable on the property while it was rented.
• The property was tax-exempt, but you made payments in lieu of property taxes.

A few property types follow different rules:

• Cooperatives don't issue CRPs.
• Mobile homes: if the resident owns the home, the CRP covers the lot rent. If the park owns the home, it covers the lot rent and the home rent.
• Hotels and motels: a guest who lives there as their permanent residence for 30 or more consecutive days can qualify for a CRP.
• Campgrounds, travel trailers, and campers don't get CRPs, even for long stays.
• Adult foster care, assisted living, nursing homes, and intermediate care have their own rules, including a monthly limit on the rent you can report. See the Health Care Facilities section of the department's CRP instructions.

When are CRPs due?

CRPs for rent received in 2026 are due January 31, 2027. By that date you must create each CRP in e-Services and give a copy to each renter. The deadline is January 31 every year, for rent received during the previous calendar year.

If a renter moves out before December 31, you can give them their CRP when they move, if it's available in e-Services, or by January 31 of the following year.

Missing the deadline can cost you $50 for each CRP not submitted through e-Services, plus $50 for each CRP not given to the renter. Renters who haven't received a CRP by February 1 can ask the department for a Rent Paid Affidavit (RPA) instead.

When CRP Butler files your CRPs, both requirements are covered: we submit them in e-Services and can email or mail each renter their copy.

What you need before you start

Whether CRP Butler files your CRPs or you file them yourself, you need the same information. Having it ready is most of the work.

Property details

• The Property ID (parcel ID). You can look it up on your county's property tax website.
• The rental address, county, and number of units at the property.
• The owner's name, address, and phone number.
• The managing agent's name and phone number, if someone manages the property for the owner.

For each adult renter

• Their name, and their unit if the property has more than one.
• The dates they rented and the total months rented during 2026.
• The number of adults living in the unit.
• Their share of the rent paid during 2026 (see the next section).
• Any rent paid by Medical Assistance or Minnesota Housing Support, and any caretaker rent reduction.

How to calculate each renter's rent

Report the rent each renter actually paid during 2026 for the right to live in the unit as their main home. Rent paid after December 31 belongs on next year's CRP, and unpaid rent isn't included, even if the renter still owes it.

What counts as rent

Splitting rent between roommates

Every adult in the unit gets their own CRP, even if they aren't on the lease. When adults share a unit, split the rent evenly among them for the months they lived there together. Married couples get separate CRPs, each showing an equal share.

Example: Avery and Riley share a unit, and Avery moves out at the end of June. Avery's CRP shows 50% of the rent for January to June. Riley's CRP shows 50% of the rent for January to June, plus 100% of the rent for July to December.

The exception: if each roommate has their own agreement with you and pays you directly, report what each one actually paid.

Medical Assistance and caretaker reductions

Medical Assistance is part of the renter's rent, and it also goes in its own field. If Medical Assistance paid $2,000 and the renter paid $8,000, enter $2,000 as the Medical Assistance amount and $10,000 as the renter's share of rent paid.

If a renter paid less in exchange for caretaking, report the rent they actually paid and enter the reduction for the year separately. For example, $200 off per month for 12 months is a $2,400 caretaker rent reduction. Split it evenly among all the adults in the unit.

If the building changed hands

If you sold the building during the year, give each renter a CRP for the months you owned it, and give the buyer the rent records for that period. If you bought it and the seller gave you those records, report the renter's rent and months for the whole year. If the seller didn't, report only the rent paid to you and the months you owned the building.

How to file CRPs: two ways

Every CRP ends up in e-Services. You can have CRP Butler generate and submit them for you, or enter them in e-Services yourself.

Option 1: Have CRP Butler file them

1. Download the free CRP template and fill in one row per adult renter.
2. Upload it on the CRP Butler homepage and review your renters.
3. Choose whether we deliver each renter's CRP by email or USPS mail, then check out. Filing is $1.99 per renter, and delivery is optional.
4. We generate each CRP in the Department of Revenue's format and submit them in e-Services on your behalf. You don't need an e-Services account.
5. We email you copies for your records. If you chose delivery, we send each renter their CRP and confirm each delivery.

If anything needs to change later, tell us and we handle it (see below).

Option 2: File them yourself in e-Services

First you need an e-Services login:

• Individual landlords create an individual username. You'll need your Social Security Number (or ITIN) and the refund or amount due from a Minnesota income tax or property tax refund return you filed in the last 3 years.
• Businesses and property management companies use their business e-Services account.
• Out-of-state owners who haven't filed a Minnesota return in the last three years have to call the department (651-556-3017) to set up an account.

Then either enter the CRPs by hand or import them from a spreadsheet. By hand, each submission covers one property:

1. In e-Services, go to I Want To…, select Submit CRPs, choose 2026, and choose Enter Manually.
2. Fill in the rental address, property information, and owner and managing agent details.
3. Select Add a Renter for each adult renter and enter their dates, assistance payments, and rent for the year.
4. Review the summary, sign, and submit.
5. Select Print CRPs on the confirmation page to save the copies you give your renters.

To import instead, build a 37-column file in the department's CRP file format. The format is strict: TRUE or FALSE in the yes-or-no columns, two-letter states, 5-digit ZIP codes, 10-digit phone numbers, and county names without the word "County". Some rental management software can export CRP data in this format.

How to give renters their CRPs

Each renter needs their CRP by January 31, 2027, as either a paper copy or an electronic copy. If you chose delivery with CRP Butler, we email or mail each renter their CRP and confirm it for you. If you filed yourself, print or save the CRPs from e-Services with Print CRPs or Search for CRPs and deliver them.

• Renters who moved out: send the CRP to their forwarding address, or to their last known address if you don't have one.
• Safe at Home participants: use the renter's legal name and their assigned Safe at Home PO Box as the address. A CRP mailed with a missing or wrong name or PO Box is returned to the sender.
• Keep copies: keep a copy of every CRP for four years after you issue it.

How to fix a CRP after it's filed

If CRP Butler filed your CRPs, email us at hello@crpbutler.com with what needs to change. We make the correction in e-Services and resubmit the CRP on your behalf. If we delivered your CRPs to your renters, we send the renter the corrected copy too.

If you filed yourself, search for the CRP in e-Services, select Change, make the correction, then sign and submit it. You can only change a CRP after it has been processed, which happens overnight on business days, and CRPs can't be deleted.

Either way, a corrected CRP gets a new Electronic Certificate Number (ECN) and replaces the old one, so the renter needs the updated copy. Renters should use the CRP with the latest signature date.

Common mistakes to avoid

1. One CRP per lease instead of per adult. Every adult who lived in the unit gets their own, on the lease or not.
2. Forgetting renters who moved out. Anyone who paid you rent during the year needs a CRP, including people who left in March.
3. Counting federal assistance. Section 8, HUD, emergency rental assistance, and charity payments aren't rent on a CRP.
4. Overstating rent. Deposits, late fees, and unpaid rent don't belong on a CRP. Overstating rent can cost $100 or 50% of the overstatement, whichever is greater.
5. Uneven splits. Adults sharing a unit on one agreement split the rent evenly for the months they lived there together.
6. Filing but not delivering. e-Services doesn't send CRPs to renters. A CRP that's filed but never handed over can still cost you $50. CRP Butler can deliver them for you.
7. Leaving it until late January. Setting up an e-Services login and finding Property IDs takes time, and a problem close to the deadline can push you past it.

Should you do CRPs yourself or use a service?

Filing CRPs yourself in e-Services is free, and with a few renters and an existing login it's manageable. The work grows with every renter, property, and roommate split, and you still deliver every CRP yourself. Here's how the options compare:

Have a question this guide doesn't cover? The CRP FAQ answers more, or email us at hello@crpbutler.com.