Commercial Rent Tax (CRT) Returns

Documents on this page are provided in pdf format.

Filing Due Dates

Annual returns are due on June 20 each year. Quarterly returns are due on September 20, December 20, and March 20 each year.

CR-Q Quarterly Returns

• CR-Q2 2023-24 Commercial Rent Tax 2nd Quarter Return
  (applicable for the tax period September 1, 2023 to November 30, 2023)
  Download Instructions
  File online with e-Services
• CR-Q1 2023-24 Commercial Rent Tax 1st Quarter Return
  (applicable for the tax period June 1, 2023 to August 31, 2023)
  Download Instructions
  File online with e-Services
• Finance Supplemental Excel Spreadsheet (Quarterly Reporting)
  (to report more than 3 (three) premises or multiple subtenants)
  Note: If reporting multiple subtenants for any one premises, attach a separate excel spreadsheet with the following information – premises number, subtenant name and EIN or SSN, and rental income amount. Aggregate the rental income and enter on the applicable row 21. Add this multiple subtenant attachment to your paper filings.

Archived Commercial Rent Tax Annual Returns (by Tax Year)