CPA letter for an apartment application: what to send
By Arthur Teboul, DokuTrak · Published
In brief
A CPA letter for an apartment confirms to a landlord that the CPA prepared a self-employed applicant’s tax returns and that the applicant reported business income on them, sent with the applicant’s written consent (26 CFR 301.7216-3, Disclosure or use permitted only with the taxpayer’s consent). It does not say the applicant can afford the rent (The Tax Adviser (AICPA), “Third-party verification requests,” Sept. 2018).
The letter: CPA letter to a landlord for a self-employed applicant
For a client applying for a rental. Name the property manager and the unit, keep the amount clause only if the client agreed to share it, and send it after the consent is signed. Have your professional liability insurer review your standard wording once.
- WordEdit the bracketed parts and put it on your letterhead.Free, with your email
- PDFRead-only copy, to print or keep on file.Free, no email
[Firm name] [Firm address] [Date] [Property management company or landlord] Re: Rental application of [Applicant name], [property address, unit]
Dear [Leasing contact name],
Purpose
[Applicant name] has asked us to write to you in support of the rental application named above.
Our records
Our firm prepared [Applicant name]’s federal income tax returns for [YYYY] and [YYYY]. On both, [Applicant name] reported self-employment income from [business or profession].
Amount(optional)
As reported on the [YYYY] return as filed, and without verification by us, net profit was $[amount].
What this letter is not
The returns were based on information [Applicant name] gave us, which we did not audit or verify. We give no opinion on [Applicant name]’s present income, finances or ability to pay rent.
Use
This letter is for your use with this application only, speaks as of its date, and is sent with [Applicant name]’s written consent dated [date].
License
You may confirm my license with the [State] Board of Accountancy, license number [number].
Sincerely, [CPA name], CPA [Firm name] [Phone]
Why landlords ask self-employed renters for one
A salaried applicant shows pay stubs. A self-employed applicant has no employer to call, so the landlord asks the applicant’s tax preparer to confirm what the returns show.
The letter can confirm that income was reported, which is a fact. It cannot confirm that it will keep coming, which is a forecast (The Tax Adviser (AICPA), “Third-party verification requests,” Sept. 2018). The AICPA suggests another route: send copies of the returns, with the client’s written permission (Journal of Accountancy (AICPA), “Concerns About CPA Letters to Third Parties,” Mar. 2009).
What the letter can and cannot say
A landlord letter is a short facts-only letter addressed to one property manager for one unit. Keep it to what your files show.
| Can say | Cannot say |
|---|---|
| We prepared the applicant’s returns for two named years | The applicant can afford the rent |
| Self-employment income was reported on Schedule C | The income is verified |
| Net profit as reported, not verified, if the applicant agrees | The income will continue |
| The CPA’s license state and number | Anything about current-year results |
Documents a renter can send instead
Many landlords will take documents in place of a letter. An IRS tax return transcript is the IRS record of a filed return, available in the Individual Online Account or by mail (IRS: Get your tax records and transcripts). Personal data on it is partly masked, while the financial figures stay visible (IRS: Get your tax records and transcripts).
- The IRS tax return transcript for the last two years (IRS: Get your tax records and transcripts).
- The last two Forms 1040 with Schedule C, or the Schedules K-1.
- Forms 1099-NEC or 1099-MISC from clients for the latest year.
- Recent business and personal bank statements showing deposits.
- A current-year profit and loss statement the renter signs, marked unaudited. A profit and loss statement is a summary of income and expenses for a period, for example January to the latest month.
- A prior lease and a record of on-time rent.
Letters sold online
Some sites sell same-day CPA letters to people who never were their clients. A CPA with no records of the applicant has nothing to confirm, and a landlord can check the license with the state board.
For the general rules on these letters, see What is a CPA letter. For the documents a landlord asks of a renter, see the lease agreement guide.
Questions people ask
Will a CPA confirm that I can afford the rent?
No. Professional standards bar a CPA from giving assurance on the ability to pay, so the letter states facts only (The Tax Adviser (AICPA), “Third-party verification requests,” Sept. 2018).
What can I give a landlord instead of a CPA letter?
An IRS tax return transcript from your online account (IRS: Get your tax records and transcripts), plus your returns, 1099 forms and bank statements, such as the last few months of deposits.
Does my CPA need my permission to write to a landlord?
Yes. A preparer needs your signed, dated written consent that names the landlord and the purpose (26 CFR 301.7216-3, Disclosure or use permitted only with the taxpayer’s consent).
Sources
- The Tax Adviser (AICPA), “Third-party verification requests,” Sept. 2018: A CPA can confirm facts but must not attest to income accuracy; the AT-C 9105 interpretation bars assurance on solvency or debt service; Section 7216 requires written client consent.
- 26 CFR 301.7216-3, Disclosure or use permitted only with the taxpayer’s consent: A consent to disclose names the preparer, the taxpayer, the recipient, the purpose and the information, and is signed and dated by the taxpayer.
- IRS: Get your tax records and transcripts: Individuals can get tax return transcripts from the IRS online, by mail or by phone, and transcripts partly mask personal information.
- Journal of Accountancy (AICPA), “Concerns About CPA Letters to Third Parties,” Mar. 2009: Preparers rely on client information under Circular 230 § 10.34, need written client permission, should not sign lender-scripted letters, can send the returns instead, and should have their errors and omissions insurer review any letter wording they use.
About the author
Arthur Teboul (Founder, DokuTrak) is building DokuTrak after watching professionals lose hours chasing clients for documents over email. Arthur Teboul.
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How this page was made (methodology): it is built from the primary sources listed under Sources, and every rule and figure on it links to the source it comes from. Last updated October 25, 2026. Spotted an error or a rule that changed? Contact us.
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