Registration Information
Should you file as an Individual Account or a Consolidated Account? 

Individual:  If you own/manage multiple rental properties, you will need to complete an individual registration form for each.  You will receive separate return forms and will need to report monthly for each property.

Registration Form for Individual Account

Consolidated:  If you own/manage multiple rental properties, you may file individually or you may file one Consolidated Registration Form.  You will also need to complete a Schedule of Rental Properties.  You will receive one return form for each month.  When you file you may combine all the rental activity and tax collections and simply report the cumulative amount.  In addition, you will need to report any new properties you own/manage or any properties you no longer own/ manage.

Registration Form for Consolidated Account