Bonnie, not being from MN... I'm not quite sure I understand how this "rebating the property owners' taxes to the tenants" thing works.  Can you give an example or explain it a bit more?  One benefit I see to this is that they can use this "certificate of rent paid" (or a copy of it, if it must be turned in - assuming it's not easy to make a counterfeit) to prove to the next potential landlord that they are paid in full with their previous landlord, or vice-versa, that a landlord can ask to see this to confirm that the prospective tenant hadn't skip any payments - a sort of reference.  I sure hope I'm understanding this correctly so far but please correct me if I'm wrong.

Leanne, the CRP is a tax form not a proof of paid rent.  The form shows how much the tenant paid for the year 2006 (total rent, not total due) so if they resided in my building one month, I put the total rent for that month in line one.  That amount is multiplied by 19% which give the amount that the tenant is eligible to get as a refund from the government when they file for the renter’s rebate.  It is a way to redistribute wealth from the land owners to the renters!  Homes which are owner occupied in Minnesota get a discount on their taxes.  Taxes are higher for non-owner occupied homes, so rent is raised to compensate.  The state figures this is the way to refund some of that property tax money to the renter!  It’s a dumb system from my perspective!

Dana,  The directions for filling out the form are pretty clear at the link above.  The best thing to do is call an accountant to know for sure.  Here is the quote from the directions that may apply to your situation.

"Unmarried renters: Give a separate CRP to each adult person who lived in the rental unit, even if their name is not on the lease. On the CRP given to each person, provide their name only—do not include others who lived in the rental unit.
If more than one unmarried adult lived in the unit, show that each paid an equal amount of rent, regardless of the amount each person actually paid."

Sara,

The link above takes you to "Instructions for Landlords".  It's not meant to be a service for tenants.  That said, I am aware of many tenants who are shocked when I give them a CRP (renter's credit) form.  Some have asked what it is since it was the first time they had ever received one.  It is NOT your responsibility to provide the form to your landlord, but the landlord's responsibility to give it to you. This paragraph is from the 2007 instructions:

"Penalties
An owner who, without reasonable cause, fails to give a CRP to renters may be assessed $100 penalty for each such instance. Even if the renter owes back rent, the owner must issue a CRP to the renter for rent actually paid." (emphasis mine)

In the real world . . . to many landlords $100 is an insignificant fine.  If I were in your shoes, I would rant and rave (usually to my husband) about providing the form for my landlord.  I would call him all kinds of names (privately, not to his face) including lazy because he can have the forms mailed to him if he doesn't have a computer.  But, the final action I would take would be to give him the form with gritted teeth.  It's money the state would give me as a renter and if the only way I can get him to fill out that form is to give it to him, I'd end up doing  just that!

John,

Even if you are taking a loss on your property Minnesota requires a CRP be given to the tenant. There are directions on the link above (CRP instructions for landlords) regarding the change in ownership as well.  The form can be filled out online this year which was a great improvement from my perspective.  Just type in the info and print the completed form.  All you have to do by hand is your signature! 

Barb, You are right in not thinking you should have to ask your landlord for the CRP form.  Technically the landlord is required to provide the form by January 31.  The problem is there is little enforcement penalty for those who don't.  This is what the directions say about the penalty: 

"An owner who, without reasonable cause, fails to give a CRP to renters may be assessed a $100 penalty for each such instance. Even if the renter owes back rent, the owner must issue a CRP to the renter for rent actually paid."

In today's economy, $100 is very little penalty.  Speeding is higher than that.  In addition I have never heard of a landlord being fined! 

The  bottom line is that if you want your CRP and he's not doing it, you have to ask for it.  It's not right, but may be the only way to get it!