3D little human character standing on a clock at five to twelveIt’s once again that wonderful time of year when Minnesota duplex owners and landlords are required to fill out Certificates of Rent Paid (CRPs) for each of their tenants.

Fun. I know.

Landlords must complete and give one CRP to each married couple or unmarried adult who lived in the rental property. ┬áIn the case of unmarried adults, you must give a tenant a CRP; even if his or her name isn’t on the lease.

You are not responsible for figuring out how much each tenant paid. The state says you must show that each paid the same amount of rent, regardless of what was actually paid.

If you bought or sold the property at some point in 2012, you must issue CRPs for your period of ownership.

CRPs must be completed and delivered to tenants no later than January 31, 2013.

Failure to do so may result in a penalty of $100 for each instance. For example, failing to give four tenants CRPs would result in $400 in fines.