For HS-122 purposes, mobile homes can be considered to come in three types: Those that are in a for-profit mobile home park, those that are in a nonprofit mobile home park, and those that are on land that is part of the homestead. All mobile home owners will receive a property tax bill from the town and must file an HS-122 for the home.
Those that are in a for-profit mobile home park will receive an LC-142 for the lot rent. The lot rent must be entered via the TaxSlayer LC-142 pages (so that a copy of the LC-142 is included in the E-file). TaxSlayer will transfer the Allocable Rent (lot rent) to HS-122 line B10. It will not appear on line B10 of the TaxSlayer HS-122 page but will appear in the PDF. If you enter an amount for the Lot Rent directly onto line B10 of TaxSlayer's HS-122 page, it will be ignored and the LC-142 will not be sent with the tax return. Do NOT file a Renter Rebate claim based on the LC-142. Those that are in a Land Trust, cooperative, or nonprofit mobile home park will receive a statement from the park reporting their share of the Allocated Education Tax and the Allocated Municipal Tax to be reported on Lines B11 and B12, respectively. These values are entered directly into TaxSlayer's HS-122 form. Finally, those that own their land will just file a regular HS-122 based on their property tax bill.
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