If you are a landlord, you must give your tenants and subtenants their RL-31 slips no later than February 28, 2026.

Filing RL-31 slips

You can start filing your RL-31 slips right away using either of the following:

• the service in My Account for individuals
• the Prepare and View the RL-31 Slip online service

If you used the Prepare and View the RL-31 Slip service last year, you can simply update the information you provided in Full Access mode.

Mandatory online filing

If you are filing more than five RL-31 slips, you must file them online. To learn more about filing slips and summaries online, see Sending RL Slips and Summaries Online. 

Key dates

• December 1, 2025: Start of the RL-31 slip filing period.
• December 31, 2025: If a tenant or subtenant paid (or should have paid) rent on this date, you must file an RL-31 slip.
• February 28, 2026: Deadline for:
  • filing RL-31 slips
  • sending us copy 1 (RL-31) (if you are filing your slips on paper)
  • giving copy 2 (RL-31.CS) to your tenants and subtenants

To learn more about the RL-31 slip, see RL-31 Slip Obligations.