EASTON, MARYLAND — Deadline first: Oct. 1, 2026. That is the filing deadline the Maryland State Department of Assessments and Taxation posts for renters seeking a 2026 Renters’ Tax Credit. Eligible applicants may receive a check of as much as $1,000 from the State Treasury — not a line on a property-tax bill.

SDAT says the rented dwelling must be the applicant’s principal residence in Maryland for at least six months of the year, and the renter must hold a bona fide leasehold interest and be legally responsible for the rent. Credits are calculated on combined gross household income from all sources before deductions, including Social Security and other retirement benefits. The program assumes 15 percent of occupancy rent — rent without heat, utilities, or other fees — goes toward property taxes. The maximum credit is $1,000.

For applicants age 60 or over, or 100 percent disabled, SDAT posts Chart 1 as a filing guide: find approximate 2025 total gross household income in Column A; if monthly rent is more than the figure in Column B, SDAT encourages an application. Exact income and rent determine eligibility after filing.

SDAT’s Chart 1 income-and-rent guide for applicants age 60 or over or 100 percent disabled is posted on the Renters’ Tax Credits page. Chart 1 assumes utilities are paid separate from rent; if rent includes gas, electric, and heat, SDAT says monthly rent may need to be as much as 18 percent higher for the guide to apply. Trailer-park residents are advised to submit an application and let the office decide.

For renters under age 60, SDAT’s Chart 2 path is narrower: during 2025 the renter had at least one dependent under 18 living with them; did not receive federal or state housing subsidies or reside in public housing; and combined income of all residents fell below Chart 2 gross-income limits (examples: $21,150 for two persons in the household; $26,650 for three; $32,150 for four; stepping up to $59,650 for nine). SDAT says applicants who meet those income limits are encouraged to apply; the State then applies Chart 2 and the rent-to-income formula.

SDAT’s estimating steps use a tax-limit schedule keyed to 2025 combined income (for example, $11,000 of income maps to a $265 tax limit on the posted schedule). Take 15 percent of 2025 occupancy rent, subtract the tax-limit amount, and the difference — up to $1,000 — is the credit example SDAT walks through. Anyone found ineligible is notified in writing with the reason.

The 2026 Renters’ Tax Credit Application is posted for paper filing, including a Spanish version. Online filing is offered through Maryland’s tax-credit portal and OneStop, linked from SDAT’s Tax Credit Programs hub. Mail completed applications to Renters’ Tax Credit Program, P.O. Box 49006, Baltimore, MD 21297. SDAT says mailed applications take longer than online filings and that applications with personal information should be mailed, not emailed. Program questions: (410) 767-5915 or sdat.renters [at] maryland.gov.