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Minnesota Free Printable 2019 Property Tax Refund Return (M1PR) Instructions for 2020 Minnesota Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet

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Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
2019 Property Tax Refund Return (M1PR) Instructions

2019 Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund A NEW WEBSITE designed with YOU in mind Our new website makes it easier for you to find and use the information you rely on to get your refund. Forms and Instructions > Form M1PR Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund > Schedule M1PR-AI Additions to Income www.revenue.state.mn.us What’s New for 2019? Alimony Received and Paid Minnesota laws enacted in 2019 have impacted household income. The change affects those that received or paid alimony. If you received alimony but were not required to report it in adjusted gross income, you must include this amount in your household income. If you paid alimony and were not allowed to deduct payments, you are allowed to reduce your household income by the alimony paid. See the instructions for lines 5 and 10 regarding alimony payments. New Schedule M1PR-AI, Additions to Income Use this schedule to report additions to income on line 5 of Form M1PR. CRP, Certificate of Rent Paid Updates The CRP used to claim the renter’s property tax refund has been updated. In prior years, the CRP would provide the amount of rent that represented property taxes by multiplying the rent by 17%. This calculation has moved to line 17 of Form M1PR. All adults in the rental unit will now receive a CRP with an equal portion of the rent. In prior years, a married couple would receive one CRP with the amount of rent paid for the time they were renters. Adult dependents will also receive a separate CRP. Follow the instructions on line 16 if you received more than one CRP. Contents Page Do I qualify? . . . . . . . . . . . . . . . . . . . . . 2 Where’s my refund? . . . . . . . . . . . . . . . 3 How does the department protect my information? . . . . . . . . . . . . 3 How is my information used? . . . . . . . 3 Getting Started . . . . . . . . . . . . . . . . . . . . 4 Completing the Top of the Return . . . . 5 Filing Situations for Renters . . . . . . . . . 6 Filing Situations for Homeowners . . . . 7 Line Instructions . . . . . . . . . . . . . . . 8-14 Other Property Tax Programs . . . . . . 15 Renters Refund Table . . . . . . . . . . 16-19 Homeowners Refund Table . . . . . . 20-29 Worksheets 1 — 4 . . . . . . . . . . . . . . . . 30 Worksheet 5 . . . . . . . . . . . . . . . . . . . . 31 2 Do I qualify? You may be eligible for a refund based on your household income (see page 8) and the property taxes or rent paid on your primary residence in Minnesota. Regular Property Tax Refund Income Requirements If you are and You may qualify for a refund of up to A renter Your total household income is less than $62,340 $2,190 A homeowner Your total household income is less than $115,020 $2,820 Other Requirements • If you were a part-year resident of Minnesota during 2019: If you are a renter and permanent resident of another state for the entire year but were present in Minnesota more than 183 days, you may be eligible for this refund. • If you are a homeowner or mobile home owner: — You must have owned and occupied your home on January 2, 2020 — Your property must be classified as your homestead, or you must have applied for homestead classification and had it approved (see page 4). — You must have a valid Social Security number for your property to be classified as your homestead, or to apply for homestead classification. If you are filing a joint claim, at least one spouse must have a valid Social Security number for your property to be classified as your homestead. — You must have paid or arranged to pay any delinquent property taxes on your home. • If you are a renter, you must have lived in a building on which the owner: — Was assessed property taxes — Paid a portion of the rent receipts in place of property tax — Made payments to a local government in lieu of property taxes If you are not sure if property taxes were assessed on the building, check with your building owner. You do NOT qualify if: • You are a dependent. You are a dependent if any of the following are true: • You can be claimed on someone’s 2019 federal income tax return • You lived with a parent, grandparent, sibling, aunt, or uncle for more than half the year and both of the following apply: — You were under age 19 at the end of the year (24 if a full-time student) — You did not provide more than 50% of your own support • You had gross income of less than $4,250 in 2019, and had more than 50% of your support provided by one of the following: — A person you lived with for the entire year — A parent, grandparent, child, grandchild, aunt, uncle, sibling, niece, or nephew • You are a full-year resident of Michigan or North Dakota. • You are a nonresident alien living in Minnesota and both of the following are true: • Your gross income was less than $4,250 • You received more than 50 percent of your support from a relative • You have a relative homestead. Neither the owner nor the occupants may claim a homeowner’s refund or special refund for property classified as a relative homestead. Special Property Tax Refund Requirements If you are a homeowner, you may also be eligible for a special property tax refund. This refund has no income limit and the maximum refund is $1,000. You may qualify if all of the following are true: • You owned and occupied your home on January 2, 2019 and January 2, 2020 • Your net property tax on your homestead increased by more than 12% from 2019 to 2020 • The increase was at least $100 Your 2019 return should be electronically filed, postmarked, or dropped off by August 15, 2020. The final deadline to claim the 2019 refund is August 15, 2021. Where’s my refund? We review every return to verify the information on the return and make sure the right refund goes to the right person. Each tax return is different, so processing time will vary. To check your refund status, go to www.revenue.state.mn.us after July 1 and type Where’s My Refund into the Search box. With this system, you can: • See if we’ve received your return • Follow your return through the process • Understand the steps your return goes through before a refund is sent • See the actual date your refund was sent When you use Where’s My Refund, we ask for your Social Security number, date of birth, and the exact amount of your refund. What can I do to get my refund faster? • Electronically file your return • Choose direct deposit (Use an account you do not plan on closing. We cannot change the account.) • Include all documentation What happens after I send my return? We will: • Receive your return • Process your return • Prepare your refund • Send your refund You can also call our automated phone line at 651-296-4444 or 800-657-3676 (toll-free) to get the status of your refund. How does the department protect my information? Protecting your information and identity is our priority. We have partnered with other states, the Internal Revenue Service (IRS), financial institutions, and tax preparation software vendors to combat fraud. For more information about keeping your identity safe, go to: • www.revenue.state.mn.us and type Protecting Your Identity into the Search box • www.irs.gov (IRS) • www.ag.state.mn.us (Minnesota Attorney General’s Office) We will never ask you to provide, update, or verify personal information through unsolicited email or phone calls. Do not respond to such emails or phone calls. If you are concerned about a potentially fraudulent contact by someone claiming to be from the department, call 651-296-3781 or 1-800-652-9094 (toll-free). We can determine if the contact you received was legitimate. How is my information used? The information you provide on your tax return is private under state law. We use this information to determine your liability under Minnesota tax laws and for other tax administration purposes. We cannot give this information to others without your consent, except that certain other government entities may have access to this information, if allowed by law. For details about how we use your information, including a complete list of the entities we may share it with, go to www.revenue.state.mn.us and type Use of Information into the Search box. How do I report my property taxes paid? Homeowners: Use the Statement of Property Taxes Payable in 2020 that you receive in March 2020 to complete your 2019 return. Do not use your 2019 tax statement or your Notice of Proposed Taxes to complete your return. Your refund will be delayed if you file using incorrect statements. Do not include your property tax statement when mailing a return. Renters: Your property owner or managing agent must provide you a CRP, Certificate of Rent Paid, by January 31, 2020. If you rented more than one unit during 2019, you must have a CRP for each unit. If your property owner or managing agent does not provide a CRP by March 1, 2020, call us at 651-296-3781 or 1-800-652-9094 (toll-free). Your refund will be delayed if you do not include your CRP(s). 3 Getting Started Renters You must have a CRP, Certificate of Rent Paid, for each rental unit you lived in during 2019. You need this to calculate your refund. Your property owner or managing agent must give you a completed 2019 CRP no later than January 31, 2020. Include it with your completed return. Property owners and managing agents will provide each adult living in the rental unit a separate CRP. Each CRP will reflect an equal portion of the rent paid. Married couples will receive a separate CRP for each spouse. If you have adult dependents living in the rental unit, they will receive a separate CRP. When completing your return, combine the rent amounts from line 3 of your CRP with the rent of your spouse or adult dependent(s). Include copies of each CRP with your return. If you do not receive a CRP by March 1, 2020, contact your property owner or managing agent. If they will not provide a copy, call us at 651-296-3781 or 1-800-652-9094 (toll-free). Your refund will be delayed or denied if you do not include your CRP(s). Homeowners and Mobile Home Owners Nonhomestead classification. If the property is not classified as homestead on your property tax statement or you bought your home in 2019, you must apply for homestead status with your county assessor’s office and have it approved on or before December 15, 2020. At the time you apply for homestead status, request a signed statement saying that your application was approved. Include it with your Form M1PR. Delinquent taxes. If you owe delinquent prop­erty taxes on your home, you cannot file a return unless you pay or make arrangements with the county by August 15, 2021. Include a copy of your receipt or a signed confession of judgment statement from your county auditor or treasurer. After your homestead application has been approved or you have paid or made arrangements to pay delinquent taxes, include the amount from line 5 of your property tax statement on line 19 of Form M1PR. What if I move after I file? Change your address by emailing [email protected] or calling 651-296-3781 or 1-800-652-9094 (toll-free). Your refund may be delayed if you do not contact us. What if a person died? Only a surviving spouse or dependent can file a return on behalf of a deceased person. Spouses: If a person who is eligible for a property tax refund died in 2019: • Apply for the refund using both your names • Use your full year income • Use your deceased spouse’s income up to the date of death If the person died in 2020 before applying for the 2019 refund: • Apply for the refund using both names • Print DECD and the date of death after the decedent’s name • Enclose a copy of the death certificate with the return Dependents (If there is no surviving spouse): • Apply for the refund using the decedent’s name • Complete and enclose Form M23, Claim for a Refund for a Deceased Taxpayer • Enclose a copy of the death certificate with the return If a person died after filing a return but prior to us issuing the check, we may only pay the refund to the surviving spouse or dependent. If we issued the check and it was not cashed prior to death, it is considered part of the estate and we may pay it to the personal representative. What if my Property Tax or Income Changes? File Form M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, if any of the following happen after filing your return: • Your household income changes • You receive a corrected CRP from your property owner or managing agent • You receive a corrected statement from the county • You need to correct a mistake on your original return Generally, you have until October 15, 2023 to file an amended 2019 property tax refund return. If your amended return reduces your refund, you must pay the difference. You must pay interest on the difference from the date you received your original refund. If your refund increases, you will re­ceive a check for the increase plus applicable interest. 4 Completing the Top of the Return Name and Address Use capital letters and black ink. Print your legal name, not a nickname. Enter only one address - your current home address or your post office box. If your current address is a foreign address, mark an X in the Foreign Address box. If you do not select direct deposit, we will issue your refund check in the name(s) on your return. Married Couples If you and provide Were married for the whole year lived with your spouse for the entire year Both names, Social Security numbers, and dates of birth lived apart for all or part of the year, and Only your name, Social Security number, and date of birth are filing separate returns Got married during the year Divorced or separated during the year your spouse lived in a nursing home Only your name, Social Security number, and date of birth. You must file separate returns. are filing separate returns Only your name, Social Security number, and date of birth are filing together Both names, Social Security numbers, and dates of birth are filing separate returns (required) Only your name, Social Security number, and date of birth Status: Which Box(es)? Place an X in the box(es) for: If you Lived in a rental unit for all of 2019 Renter Mobile home owner X X Received a CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or other health care facility Received a CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or other health care facility but did not receive any benefits from medical assistance (Medicaid), Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Housing Support (formerly GRH) Nursing home or adult foster care resident X Owned and lived in a home on January 2, 2020 Rented during 2019 and then owned and lived in your home on January 2, 2020 Homeowner X X X Owned and lived in a mobile home on January 2, 2020, and paid rent for the property on which it is located X State Elections Campaign Fund If you want $5 to go to help candidates for state office pay campaign expenses and you did not designate this on your 2019 Minnesota income tax return, you may do so on this return. Enter the code number for the party of your choice where indicated. If you choose the general campaign fund, the $5 will be distributed among candidates of all major parties listed on the return. If you are filing a joint return, your spouse may also designate a party. Designating $5 will not reduce your refund. Free Tax Help Free tax preparation is available from Internal Revenue Service certified volunteers at various locations across Minnesota to assist individuals 60 or older, with a disability, with annual income less than $56,000, or speaking limited or no English. To find a volunteer tax preparation site: • Go to www.revenue.state.mn.us and enter Free Tax Preparation in the Search box • Call 651-297-3724 or 1-800-657-3989 (toll-free) 5 Filing Situations for Renters If you and then were single all year — Enter only your income on line 1 of Form M1PR. were married all year lived together for the entire year File using your income and your spouse’s income to apply for one refund. You must file a joint Form M1PR. Include the amount from line 3 of all 2019 CRPs on line 16 of Form M1PR. were a part-year resident of Minnesota — File using your income for the period you lived in Minnesota. If you were married, also include your spouse’s income for the period you lived in Minnesota. Include a statement showing how you calculated the income you received during the period you lived in Minnesota. are filing together got married during the year Use both incomes for the year to apply for one refund. Include the amount from line 3 of all 2019 CRPs on line 16 of Form M1PR. are filing separately Use your income for the entire year plus your spouse’s income for the time you were married and living together. Do not include your spouse’s name or Social Security number. Each spouse will use line 3 of the CRP for the rental unit they rented prior to the marriage. One spouse may also include the amounts from line 3 of the CRPs for the rental unit lived in after the marriage. divorced or separated are filing separately (required) Use your income for the entire year plus your spouse’s income for the time you were married and living together. Each person will use line 3 of the CRP for the unit they rented after the divorce or separation. Only one person may include the amounts from line 3 of the CRPs for the rental unit lived in together prior to the divorce or separation. lived with a roommate paid rent Your property owner or managing agent must give each of you a separate CRP showing that each of you paid an equal portion of the rent. This is true regardless of the portion you actu­al­ly paid or the names on the lease. Include only your income when filing for the refund. you owned and lived in your home for part of 2019, but not on January 2, 2020 You must apply for the property tax re­fund only as a renter. you rented during 2019 and then owned and lived in your home on January 2, 2020 Follow the steps for both renters and homeowners. Include all of your 2019 CRPs when you file. paid lot rent Do not apply for the refund as a renter, even though you received a CRP from the lot owner. Complete Worksheet 1 on page 30 to determine line 19 of Form M1PR. Include the worksheet when filing your return. the property is exempt You are not eligible for a refund. the property is nonexempt • If you paid all the costs of your care with your own funds, you are eligible for the refund as a renter. Check the renter box on the top of Form M1PR. • If all of your costs were paid for by medical assistance (Medicaid), SSI, MSA, or Housing Support, you are not eligible for a refund. • If only part of your costs were paid for by these programs, you may be eligible for a refund. You must complete the Worksheet for Line 18 on page 11. 1 Mark an X in the box at the top of the return for nursing home or adult foster care resident. 2 Complete lines 1–17. 3 To determine line 18, complete the Worksheet for Line 18 on page 11. were both a renter and a homeowner during the year owned a mobile home lived in a nursing home, adult foster care, intermediate care, assisted living, or group home If one spouse lived in a care facility and the other spouse lived elsewhere, each must apply for a separate refund. Enclose an explanation if line 1 is not the same as on your federal return. rented out part of your home or used it for business paid rent for more than one unit for the same months received a CRP that divided the rent you paid between you and your dependent 6 — Use Worksheet 2 on page 30 to determine line 16. Include the worksheet when filing your return. — You cannot include the amounts from both CRPs on line 16 of the return. 1 For each CRP, divide line 3 by the number of months you rented the unit. 2 Multiply that number by the number of months you actually lived in the unit. 3 Add the results from step 2 for each CRP. Enter this total on line 16 of your return. your dependent received a CRP with a portion of the rent for the same rental unit Include the amount from the CRP your dependent received on line 16 of Form M1PR. Include your dependent’s CRP(s) and all of your CRPs, along with an explanation when you file. Filing Situations for Homeowners If you and then were single all year — Enter only your income on line 1 of Form M1PR. were married all year lived together for the entire year File using your income and your spouse’s income to apply for one refund. were a part-year resident are single or married File using your household income for all of 2019, including the income you re­ceived before moving to Minnesota. are filing together Use both incomes for the year to apply for one refund. If you or your spouse rented in 2019, enter line 3 of your CRP on line 16 of the return. On line 19, enter the full amount from line 1 of your property tax statement. are filing separately 1. One spouse will complete the return as the homeowner using their own income for the entire year plus the other spouse’s income for the time they were living together in the home. If the spouse claiming the homeowner property tax refund received CRPs for renting before moving into the home, enter the amount from line 3 of the CRP on line 16 of return. On line 19, enter the full amount from line 1 of the 2020 Statement of Property Taxes Payable. 2. The other spouse may file a return as a renter using any CRPs received prior to moving into the home. Household income must include their income for the entire year, plus the other spouse’s income for the time they were married and living together. 3. Do not include your spouse’s name and Social Security number on Form M1PR. divorced or separated are filing separately (required) Use your income for the entire year plus your spouse’s income for the time you were married and living together during the year. Only the spouse who owned and lived in the home on January 2, 2020, can apply as the homeowner for the home. Enter the full amount from line 1 of your 2020 Statement of Property Taxes Payable on line 19 of Form M1PR. were a co-owner — Only one of you may apply for the refund. Include the income of all others for the time that they owned and lived in the home. had someone other than your spouse living with you — Only you can apply for the refund. Include the income of any other person living with you, except boarders, renters, your dependents, your parents, or your spouse’s parents. Include your parents’ income if they are co-owners of your home, lived with you, and were not your dependents. got married during the year Complete and enclose Worksheet 5—Co-occupant Income on page 31. you owned and lived in your home for part of 2019, but not on January 2, 2020 You must apply for the property tax re­fund only as a renter. you rented during 2019 and then owned and lived in your home on January 2, 2020 Follow the steps for both renters and homeowners. Include all of your 2019 CRPs when you file. owned a mobile home paid lot rent Do not apply for the refund as a renter, even though you received a CRP from the lot owner. Complete Worksheet 1 on page 30 to determine line 19 of the return. Include the worksheet when filing your return. rented out part of your home or used it for business — Complete Worksheet 2 on page 30 to determine line 19 of the return. Include the worksheet when filing your return. were both a renter and a homeowner during the year Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2020 is less than line 5 of your statement. If your statement indicates another classification (such as commercial or nonhomestead property) in addition to your homestead, line 1 should include the taxes payable only on the homestead portion. 7 Line Instructions To apply for a refund, complete lines 1-15 to determine your total household income. If you are applying with your spouse, you must include both of your incomes. If a line does not apply to you or the amount is zero, leave the line blank. Homeowners: If you are filing only for the special property tax refund on your homestead, complete lines 1-15, 19, 20, 23-25, and Schedule 1. Above line 19, provide the property ID number and county in which the property is located. Line 1 — Federal Adjusted Gross Income Enter the federal adjusted gross income from line 1 of your 2019 Form M1. If the amount is a negative number, enter as a negative number. If you did not file a 2019 federal income tax return, use the federal return and instructions to determine what your federal adjusted gross income would have been. If you and your spouse filed separate income tax returns, but are filing a joint property tax refund return, enter the total of both federal adjusted gross incomes on line 1 of the return. Note: If line 1 of this return does not match your federal adjusted gross income, enclose an explanation. Your refund will be delayed or denied if you do not provide an explanation. Line 2 — Nontaxable Social Security and/or Railroad Retirement Board Benefits Include the total amount of Social Security benefits and/or Railroad Retirement Board benefits you received in 2019. Also include amounts deducted for payments of Medicare Premium. Enter the amount from box 5 of Form SSA-1099 or RRB-1099. However, if a portion of the benefits was taxable and you listed an amount on line 5b of federal Form 1040 or 1040-SR, complete the following steps to determine line 2: 1. Total Social Security benefits or Railroad Retirement Board benefits (from box 5 of Form SSA-1099 or RRB-1099) . . . . . . 2. Taxable portion from line 5b of federal Form 1040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Subtract step 2 from step 1. Enter here and on line 2 of your return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Do not include Social Security income for dependents. Line 4 — Total Payments Received from Programs Include nontaxable payments you received from programs listed on line 4 of Form M1PR. Also, include nontaxable payments from the Diversionary Work Program (DWP), emergency assistance, refugee cash assistance, and “Pay-for-Performance” Success Payments under the federal Home Affordable Modification Program (HAMP). Do not include Medicaid payments or non-cash payments from government agencies, such as food stamps, clothing, medical supplies, fuel assistance, and child care assistance. If you repaid program payments during the year, you may subtract these repayments from your amount on line 4. Line 5 — Additional Nontaxable Income Use Schedule M1PR-AI, Additions to Income, to report the total amount of nontaxable income to include on line 5. Write the type of income received in Column A and the amount of income in Column B. If you need more lines, include a separate statement with the type of income and amounts received. Include Schedule M1PR-AI with your Form M1PR. Common examples include: • Line 10 of Schedule M1NC, Federal Adjustments • Acquisition or abandonment of property gain, reported on 1099A, not included in your federal income • Adoption assistance – subsidy payments as well as employer paid expenses • Alimony received to the extent not included in adjusted gross income • Canceled, discharged, or forgiven debt that was not included in your federal adjusted gross income • Community Access for Disability Inclusion Waivers 8 • Contributions to deferred compensation plans such as 401(k), 403(b), 457 deferred compensation, or SIMPLE/SEP plan • Contributions to dependent care accounts and medical expense accounts • Disability benefits • Distributions from a ROTH or traditional IRA not included on line 1, including distributions made to charity • Employer paid education expenses • Federal adjustments to income for contributions to IRA, Keogh, and SIMPLE/SEP plans Line Instructions (cont.) • • • • • • • • • • • • • • • • • Federally nontaxed interest and mutual fund dividends Foreign earned income exclusion Foster care payments, including adult foster care Gain on the sale of your home excluded from your federal income G.I. Bill funding, including scholarships Housing allowance for military or clergy Income excluded by tax treaty Long-term care benefits not used for medical expenses Lump-sum distribution reported on line 1 of Schedule M1LS Medicaid Home & Community-Based Services Waiver program payments Medicare Part B Premiums not included in lines 1 or 2 Nontaxable Compensated Work Therapy (CWT) payments Nontaxable employee transit and parking expenses Nontaxable military earned income, such as combat zone pay Nontaxable pension and annuity payments, including disability payments Nontaxable personal injury or settlement income* Nontaxable scholarships, fellowships, grants for education, including those from foreign sources, and tuition waivers or reductions Do not include: • After-tax contributions to annuities • Bonus depreciation addition or subtraction • Car insurance settlement payments used to pay medical bills • Certain federal adjustments to income such as moving expenses, student loan interest deduction, penalty on early withdrawal, ½ self-employment tax, self-employment health insurance, and alimony paid • Child care assistance • Child support payments • Dependent’s income, including Social Security • Dependents indemnity compensation • Employee’s mandatory contributions to a retirement plan • Employer’s contributions to filer’s deferred compensation or pension plan • FEMA emergency grants for disaster victims • Foster care adoption bonus • Gifts and inheritances • Gulf-war bonus • Public Safety Officer medical insurance exclusion • Reduction in rent for caretaking responsibilities (include the amount shown on your CRP) • Sick pay* • Strike benefits • VEBA contributions made by the employee • Veterans’ benefits including Special Monthly Compensation (SMC) • Worker’s compensation benefits* * to the extent not used for medical expenses Also include the following losses and deductions to the extent they reduced federal adjusted gross income: • Capital loss carryforward (use Worksheet 4 on page 30 to compute amount) • Educator expenses and tuition and fees deductions • Health savings account and Archer MSA deductions • Net operating loss carryforward/carryback • Passive activity losses in current year in excess of current year passive activity income, including rental losses, even if actively involved in real estate • Prior year passive activity loss carryforward claimed in 2019 for federal purposes • Health and dental insurance contributions paid by employee or employer • IRA rollovers • IRS stimulus/rebate • Long-term care benefits used to pay medical expenses • Loss on sale of rental property • Minnesota property tax refunds • Nontaxable Holocaust settlement payments • Payments by someone else for your care by a nurse, nursing home, or hospital • Payments from life insurance policies • Premium tax credit • Reimbursements by employer for expenses paid, such as gas, meals, and lodging • Return of capital or return of investment • Reverse mortgage proceeds • Special needs welfare benefits • Spouse’s Social Security income when filing separately • State income tax refunds not included on line 1 9 Line Instructions (cont.) Line 7 — Subtraction for those born before January 2, 1955 or disabled You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2019. If you were not certified, you may still qualify as disabled if, during 2019, you were unable to work for at least 12 consecutive months because of a disability, or you are blind. You are considered to be blind if you cannot see better than 20/200 in your better eye with corrective lenses or your field of vision is not more than 20 degrees. This subtraction does not apply to dependents. Do not enter more than $4,250. The subtraction amount is the same even if both you and your spouse are over 65 or disabled. Check the appropriate box under line 7. Line 8 — Dependent Subtraction Enter the number of dependents you claimed on your federal Form 1040 or 1040-SR. If you did not file a federal form, enter the number of persons who qualify as your dependents who are U.S. citizens or residents of Canada or Mexico. Do not include yourself or your spouse. If the number of dependents is: Enter on line 8: 0 $0 1 5,950 2 11,475 3 16,575 4 21,250 5 or more 25,500 Enter your dependents’ names and tax identification numbers on the line under line 8. If more than one person may claim the dependent, we follow the federal tie-breaker rules to decide who claims the dependent subtraction. See the federal Form 1040 instructions for details. Line 9 — Retirement Account Subtraction Enter your contributions to a qualified retirement account (such as a 401(k), 403(b), IRA, Roth IRA, or 457). Do not enter more than $6,000 ($12,000 if filing a joint return). Line 10 — Alimony Paid If you paid alimony during 2019, and did not deduct the amount paid on line 18a of federal Schedule 1, enter the amount on line 10. Line 13 Renters: If line 13 is $62,340 or more, you do not qualify for the renter’s refund. If line 13 is less than $62,340, and you are not claiming a homeowner’s property tax refund, skip lines 14 and 15. Line 14 — Co-occupant Income Renters: Do not complete this line. Homeowners: Use Worksheet 5 on page 31 to determine the total income for each co-occupant living with you. If the total co-occupant income is a negative number, enter the total as a negative. If you had multiple co-occupants, have each of them complete a worksheet. Include the worksheet(s) with your return. Line 15 Homeowners: If line 15 is $115,020 or more, you do not qualify for the homeowner’s refund. You may be eligible for the special property tax refund. Read the instructions for lines 26 – 38 to see if you qualify. 10 Line Instructions (cont.) Renters Only—Lines 16 through 18 If you did not rent for any part of 2019, skip lines 16 through 18 and continue with line 19. Line 16 — Total Rent from CRP(s) The amount on line 3 of your CRP(s) is not your refund amount. If you lived in 1 rental unit during 2019: Enter the amount from line 3 of your CRP. If you lived in more than 1 rental unit during 2019: Follow the directions below to calculate line 16. Do not file a separate property tax refund for each CRP. You may only use the rent amount for the time you actually lived in the rental unit to determine your refund. 1. For each CRP, divide line 3 by the number of months you paid rent for the unit. 2. Multiply that number by the months you lived in the unit. 3. Add the results from step 2 for each CRP. Enter this total on line 16 of Form M1PR. If you have adult dependents who received a CRP for a portion of the rent you paid, combine the amount on line 3 of their CRP with the amount on line 3 of your CRP. Enter the total on line 16. You must enclose your CRP(s) when you file Form M1PR. Line 17 The percentage on line 17 is used to calculate the amount of your rent that is considered to have been paid for property taxes. Line 18 — Renter’s Refund Table Amount Use the amounts from line 13, line 17, and the refund table for renters beginning on page 16 to determine your Renter’s Property Tax Refund amount. Enter the amount from the table on line 18. If you received Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), Housing Support (formerly GRH), or Medicaid and were a resident of a nursing home, adult foster care, intermediate care facility, or a group home, use the Worksheet for Line 18 below. Do not include the property ID number or the county in which your rental facility is located above line 19. Worksheet for Line 18 For residents of nursing homes, adult foster care homes, intermediate care facilities, or group homes A. Amount from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B. Amount you received from Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Housing Support (formerly GRH) that was included in Step A above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C. Subtract Step B from Step A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D. Total medical assistance (or Medicaid) payments made directly to your property owner or managing agent (from line A of your 2019 CRP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E. Add Step A and Step D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F. Divide Step C by Step E, enter here, up to 5 decimal points . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G. Using the amounts on lines 13 and 17, find the amount to enter here from the renter’s refund table beginning on page 16 of the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . H. Multiply Step G by Step F. Enter the result here and on line 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Make a copy of this page and include it with your paper filed Form M1PR if you use this worksheet. 11 Line Instructions (cont.) Homeowners Only—Lines 19–22 If you did not own and live in your home on January 2, 2020, skip lines 19–22 and continue with line 23. Line 19 Enter the property tax amount from line 1 of your Statement of Property Taxes Payable in 2020. Complete the corresponding worksheet on page 30 if any of the following are true: • You used part of your home for business • You rented part of your home to others • You are a mobile home owner who paid lot rent Line 20 — Special Property Tax Refund for Homeowners If your net property tax on your homestead increased by more than 12% from 2019 to 2020, and the increase was $100 or more, you may be eligible for a special refund. You may qualify for the special refund even if you do not qualify for the homeowner’s refund (see Homeowner Special Property Tax Refund section on page 2). If you qualify, complete lines 26 through 38 to determine line 20. Any special refund will be included in the total refund on line 23. Line 22 — Homestead Credit Refund Table Amount Use lines 15 and 21 and the refund table for homeowners beginning on page 20 to determine your Homestead Credit Refund amount. Enter the amount from the table on line 22. If line 22 is zero or blank, you are not eligible for the Homestead Credit Refund (for Homeowners). All Applicants—Lines 23–25 Line 24 — Nongame Wildlife Fund You can help preserve Minnesota’s nongame wildlife by donating to the Nongame Wildlife Fund. On line 24, enter the amount you wish to give. Your property tax refund will be reduced by the amount you donate. To make a contribution directly to the Nongame Wildlife Fund online go to www.dnr.state.mn.us/eco/nongame/checkoff.html or send a check payable to: DNR Nongame Wildlife Fund, 500 Lafayette Road, Box 25, St. Paul, MN 55155 Line 25 — Property Tax Refund Subtract line 24 from line 23 and enter the result on line 25. This is your property tax refund. Your refund will be delayed or denied if you do not complete line 25. Homeowner Special Property Tax Refund—Lines 26—38 You may qualify for a special property tax refund. To determine if you qualify, complete lines 26-38, on the back of the return. For qualifications, see page 2 of these instructions. The refund is 60 percent of the amount of tax paid that exceeds the 12% increase, up to $1,000. You may qualify for this special refund even if you do not qualify for the 2019 Homestead Credit Refund. If you are filing only for the special property tax refund, complete only lines 1-15, 19, 20, 23-25, and Schedule 1. You must provide the county, property ID, and property taxes payable on line 19. 12 Line Instructions (cont.) Line 27 — New Improvements/Expired Exclusions If you have new improvements or expired exclusions in the 2020 column of your property tax statement, complete Worksheet 3 on page 30 to determine line 27. You cannot use the increase in your property tax from the value of the new improvements and/or expired exclusions when computing the special refund. The amount listed on your statement for new improvements/expired exclusions may include construction of a new building, an addition, or an improvement to an existing home. Line 30 Enter line 2 (2019 column) of your Statement of Property Taxes Payable in 2020. If there is no amount on line 2, use line 5 (2019 column) of the statement. If there is no amount on line 2 or line 5 (or both lines are zero) and you received the Homestead Exclusion for Veterans with a Disability, check the box below line 30 and enter “0” on line 30. If the box is not checked, you must enter an amount greater than 0 or you do not qualify for the special refund. Line 31 Enter the special refund amount from line 12 of your 2018 Form M1PR. If we changed the amount, use the corrected amount. Leave line 31 blank if you did not receive a special refund on your 2018 Form M1PR. Special Situations If you rented out part of your home or used it for business, complete Worksheet 2 on page 30. Compare the percentages you used for 2018 and 2019, and follow these instructions to determine amounts to enter on Schedule 1: • If you used the same percentage for both years: • Line 26: Enter step 3 of Worksheet 2. • Line 30: Enter step 3 of Worksheet 2 of the 2018 Form M1PR instructions. • If in 2019 you used a higher percentage for your home than you did in 2018: • Line 26: Multiple line 1 of your 2020 Statement of Property Taxes Payable by the percentage used as your home in 2018 (from step 2 of Worksheet 2 of the 2018 Form M1PR instructions). • Line 30: Enter step 3 of Worksheet 2 of the 2018 Form M1PR instructions. • If in 2019 you used a lower percentage for your home than you did in 2018: • Line 26: Enter step 3 of Worksheet 2. • Line 30: Multiply line 2 of your 2020 Statement of Property Taxes Payable by the percentage used for your home in 2019 (from step 2 of Worksheet 2). • Line 31: Multiply line 12 of your 2018 return by the proportion your 2019 percentage used for your home is to the 2018 percentage used for your home. Line 39 — To Request Direct Deposit of Your Refund Direct deposit is the safest and easiest way to get your tax refund. To have your refund deposited into your checking or savings account, enter the information on line 39. The routing number must have nine digits. The account number may contain up to 17 digits (both numbers and letters). Leave out any hyphens, spaces, and symbols. If the routing or account number is incorrect or is not accepted by your financial institution, you will receive your refund as a paper check. Do not use an account associated with any foreign banks. You are authorizing us and your financial institution to initiate electronic credit entries and, if necessary, debit entries and adjustments for any credits made in error. Note: To avoid a delay in your refund, request direct deposit into an account that you do not plan on closing before your refund is issued. 13 Line Instructions (cont.) Sign Your Return Sign your return at the bottom of the second page of the form. Your spouse must also sign if you file jointly. Send Your Return to: Minnesota Property Tax Refund Mail Station 0020 600 N. Robert St. St. Paul, MN 55145-0020 Enclosures Include an explanation if any of the following apply: • Line 1 does not equal your federal adjusted gross income from line 1 of Form M1 • Your income is less than the rent you paid (explain how you received the funds to pay your rent) • You did not report any income on lines 1-6 (explain how you received the funds to pay your rent) • (Homeowners only) You received a recalculation of your prior year’s taxes based on current year’s classification Enclose the worksheet(s) from pages 30 and 31 if you: • Claimed a deduction on your federal income tax return for using a portion of your home for business or renting out part of your home to others. (Worksheet 2) • (Homeowners only) Are applying for the special property tax refund and your Statement of Property Taxes Payable in 2020 lists an amount for new improvements and/or expired exclusions (Worksheet 3) • Include someone else’s income on line 14 (Worksheet 5) Include the Worksheet for Line 18 if you are a resident of a nursing home, adult foster care home, intermediate care facility, or group home. Your refund will be delayed or denied if you do not include the required explanation or enclosure. Do not include any enclosures that are less than three-fourths of a sheet of paper. Make a copy of each enclosure on a full sheet of paper and include with your return. Saves copies of all forms, CRP(s), schedules, worksheets, and any required enclosures for your records. Penalties If you file a fraudulent return, we will assess a penalty equal to 50 percent of the fraudulent refund. You may also be subject to criminal penalties. Interest We must pay interest on any refunds not issued within the later of 60 days after you file for your refund or: • August 15, if you are a renter • September 30, if you are a homeowner If You Owe a Debt to a Government Entity or Qualifying Hospital We will apply your refund to the amount you owe (including penalty and interest). If you participate in the Senior Citizens Property Tax Deferral Program, we will apply it to your deferred property tax total. If your debt is less than your refund, you will receive the difference. 14 Other Property Tax Programs Senior Citizens’ Property Tax Deferral Program The Senior Citizens’ Property Tax Deferral Program may allow you to defer a portion of your homestead property taxes and any special assessments. If you are eligible and wish to participate in the program, pay no more than 3 percent of your household income (as stated on line 6 of the return) toward your property taxes on your homestead each year. The state will loan you the remaining amount—the deferred tax—and will pay it directly to your county. You must pay the deferred tax plus interest back to the state. If you are due a property tax refund or state income tax refund, we will apply it to your deferred property tax total and notify you when this happens. If you participate, we will place a tax lien on your property. You or your heirs will need to repay the deferred amount before you can transfer title of the property. Eligibility Requirements To participate in the program, you must meet all of the following requirements: • You must be at least 65 or older. If you’re married, one spouse must be at least age 65 and the other spouse at least 62. • Your total household income must be $60,000 or less. • You, or your spouse if you are married, must have owned and occupied your homestead for the last 15 years. The homestead can be classified as residential or agricultural, or it may be part of a multi-unit building. • There must be no state or federal tax liens or judgment liens on your property. • The total unpaid balance of debts secured by mortgages and other liens against your property cannot exceed 75 percent of your homestead’s estimated market value. If you qualify and wish to participate, you must apply by November 1 to defer a portion of the following year’s property tax. Applications are available at www.revenue.state.mn.us or your county auditor’s office. For questions related only to this program, call 651-556-4803. Special Homestead Classification for Certain Persons who are Blind or Disabled The Special Homestead Classification (class 1b) provides a reduced property tax classification rate on the first $50,000 of market value of a qualifying person’s homestead. Eligibility Requirements To receive the special classification on the qualifying person’s homestead, you must apply to your county assessor by October 1 for taxes payable the next year. For this property tax classification, a qualifying individual is generally someone who is blind or permanently and totally disabled: Blind: A person is considered blind if an eye doctor has determined their visual acuity does not exceed 20/200 or their field of vision is not more than 20 degrees. Disabled: A person is considered permanently and totally disabled for purposes of this classification if they have a condition that is considered permanent in nature and totally prevents them from working. They must also receive payments from a qualifying agency because of their disability. For more information, go to www.revenue.state.mn.us and type Class 1b into the Search box or contact your county assessor. 15 Renters Refund Table and line 17 is at least: $ 0 25 50 75 100 125 150 175 200 225 250 275 300 325 350 but less than: at least but less than $25 50 75 100 125 150 175 200 225 250 275 300 325 350 375 your property tax refund is: 0 1,770 3 27 51 75 98 122 146 170 193 217 241 265 288 312 336 1,770 3,550 0 10 34 58 82 105 129 153 177 200 224 248 272 295 319 3,550 5,360 0 0 17 41 65 88 112 136 160 183 207 231 255 278 302 5,360 7,120 0 0 0 23 45 68 90 113 135 158 180 203 225 248 270 7,120 8,890 0 0 0 0 22 45 67 90 112 135 157 180 202 225 247 8,890 10,680 0 0 0 0 0 18 41 63 86 108 131 153 176 198 221 10,680 12,470 0 0 0 0 0 0 21 44 66 89 111 134 156 179 201 12,470 14,250 0 0 0 0 0 0 0 12 33 54 75 97 118 139 160 14,250 16,040 0 0 0 0 0 0 0 0 13 35 56 77 98 120 141 16,040 17,810 0 0 0 0 0 0 0 0 0 0 22 43 64 85 107 17,810 19,580 0 0 0 0 0 0 0 0 0 0 1 21 41 61 81 19,580 21,360 0 0 0 0 0 0 0 0 0 0 0 0 4 24 44 21,360 23,160 0 0 0 0 0 0 0 0 0 0 0 0 0 3 23 23,160 & up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 and line 17 is at least: If line 13 is: $375 400 425 450 475 500 525 550 575 600 625 650 675 700 but less than: at least but less than $400 425 450 475 500 525 550 575 600 625 650 675 700 725 your property tax refund is: 0 1,770 360 383 407 431 455 478 502 526 550 573 597 621 645 668 1,770 3,550 343 367 390 414 438 462 485 509 533 557 580 604 628 652 3,550 5,360 326 350 373 397 421 445 468 492 516 540 563 587 611 635 5,360 7,120 293 315 338 360 383 405 428 450 473 495 518 540 563 585 7,120 8,890 270 292 315 337 360 382 405 427 450 472 495 517 540 562 8,890 10,680 243 266 288 311 333 356 378 401 423 446 468 491 513 536 10,680 12,470 224 246 269 291 314 336 359 381 404 426 449 471 494 516 12,470 14,250 182 203 224 245 267 288 309 330 352 373 394 415 437 458 14,250 16,040 162 183 205 226 247 268 290 311 332 353 375 396 417 438 16,040 17,810 128 149 170 192 213 234 255 277 298 319 340 362 383 404 17,810 19,580 101 121 141 161 181 201 221 241 261 281 301 321 341 361 19,580 21,360 64 84 104 124 144 164 184 204 224 244 264 284 304 324 21,360 23,160 43 63 83 103 123 143 163 183 203 223 243 263 283 303 23,160 24,940 2 22 42 62 82 102 122 142 162 182 202 222 242 262 24,940 26,720 0 0 0 18 36 55 74 93 111 130 149 168 186 205 26,720 28,490 0 0 0 0 0 12 30 49 68 87 105 124 143 162 28,490 30,280 0 0 0 0 0 0 6 25 44 63 81 100 119 138 30,280 32,050 0 0 0 0 0 0 0 0 0 14 32 49 67 84 32,050 33,830 0 0 0 0 0 0 0 0 0 0 0 3 20 38 33,830 35,620 0 0 0 0 0 0 0 0 0 0 0 0 0 13 35,620 & up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 If line 13 is: If line 13 is: at least but less than 16 0 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 & up and line 17 is at least: $725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 but less than: $750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 your property tax refund is: 692 716 740 763 787 811 835 858 882 906 930 953 977 1,001 675 699 723 747 770 794 818 842 865 889 913 937 960 984 658 682 706 730 753 777 801 825 848 872 896 920 943 967 608 630 653 675 698 720 743 765 788 810 833 855 878 900 585 607 630 652 675 697 720 742 765 787 810 832 855 877 558 581 603 626 648 671 693 716 738 761 783 806 828 851 539 561 584 606 629 651 674 696 719 741 764 786 809 831 479 500 522 543 564 585 607 628 649 670 692 713 734 755 460 481 502 523 545 566 587 608 630 651 672 693 715 736 425 447 468 489 510 532 553 574 595 617 638 659 680 702 381 401 421 441 461 481 501 521 541 561 581 601 621 641 344 364 384 404 424 444 464 484 504 524 544 564 584 604 323 343 363 383 403 423 443 463 483 503 523 543 563 583 282 302 322 342 362 382 402 422 442 462 482 502 522 542 224 243 261 280 299 318 336 355 374 393 411 430 449 468 180 199 218 237 255 274 293 312 330 349 368 387 405 424 156 175 194 213 231 250 269 288 306 325 344 363 381 400 102 119 137 154 172 189 207 224 242 259 277 294 312 329 55 73 90 108 125 143 160 178 195 213 230 248 265 283 30 48 65 83 100 118 135 153 170 188 205 223 240 258 5 23 40 58 75 93 110 128 145 163 180 198 215 233 0 0 14 30 47 63 79 95 112 128 144 160 177 193 0 0 0 7 23 40 56 72 88 105 121 137 153 170 0 0 0 0 0 17 33 49 65 82 98 114 130 147 0 0 0 0 0 0 9 24 39 54 69 84 99 114 0 0 0 0 0 0 0 2 17 32 47 62 77 92 0 0 0 0 0 0 0 0 0 11 26 41 56 71 0 0 0 0 0 0 0 0 0 0 5 20 35 50 0 0 0 0 0 0 0 0 0 0 0 0 12 26 0 0 0 0 0 0 0 0 0 0 0 0 0 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Renters Refund Table If line 13 is: and line 17 is at least: $1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 at least but less than but less than: $1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 0 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 55,220 56,990 58,780 60,560 62,340 If line 13 is: 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 55,220 56,990 58,780 60,560 62,340 & up your property tax refund is: 1,025 1,048 1,072 1,008 1,032 1,055 991 1,015 1,038 923 945 968 900 922 945 873 896 918 854 876 899 777 798 819 757 778 800 723 744 765 661 681 701 624 644 664 603 623 643 562 582 602 486 505 524 443 462 480 419 438 456 347 364 382 300 318 335 275 293 310 250 268 285 209 225 242 186 202 218 163 179 195 129 144 159 107 122 137 86 101 116 65 80 95 40 54 67 20 34 48 1 14 28 0 0 8 0 0 0 0 0 0 0 0 0 0 0 0 and line 17 is at least: 1,096 1,079 1,062 990 967 941 921 840 821 787 721 684 663 622 543 499 475 399 353 328 303 258 235 212 174 152 131 110 81 61 42 20 2 0 0 0 1,120 1,103 1,086 1,013 990 963 944 862 842 808 741 704 683 642 561 518 494 417 370 345 320 274 251 228 189 167 146 125 95 75 56 33 15 0 0 0 1,143 1,127 1,110 1,035 1,012 986 966 883 863 829 761 724 703 662 580 537 513 434 388 363 338 290 267 244 204 182 161 140 109 89 69 45 27 10 0 0 1,167 1,150 1,133 1,058 1,035 1,008 989 904 885 850 781 744 723 682 599 555 531 452 405 380 355 307 283 260 219 197 176 155 122 103 83 58 40 22 4 0 1,191 1,174 1,157 1,080 1,057 1,031 1,011 925 906 872 801 764 743 702 618 574 550 469 423 398 373 323 300 277 234 212 191 170 136 116 97 70 52 35 17 0 1,215 1,198 1,181 1,103 1,080 1,053 1,034 947 927 893 821 784 763 722 636 593 569 487 440 415 390 339 316 293 249 227 206 185 150 130 111 83 65 47 29 0 1,238 1,222 1,205 1,125 1,102 1,076 1,056 968 948 914 841 804 783 742 655 612 588 504 458 433 408 355 332 309 264 242 221 200 164 144 124 95 77 60 42 0 1,262 1,245 1,228 1,148 1,125 1,098 1,079 989 970 935 861 824 803 762 674 630 606 522 475 450 425 372 348 325 279 257 236 215 177 158 138 108 90 72 54 0 1,286 1,269 1,252 1,170 1,147 1,121 1,101 1,010 991 957 881 844 823 782 693 649 625 539 493 468 443 388 365 342 294 272 251 230 191 171 152 120 102 85 67 0 1,310 1,293 1,276 1,193 1,170 1,143 1,124 1,032 1,012 978 901 864 843 802 711 668 644 557 510 485 460 404 381 358 309 287 266 245 205 185 166 133 115 97 79 0 1,333 1,317 1,300 1,215 1,192 1,166 1,146 1,053 1,033 999 921 884 863 822 730 687 663 574 528 503 478 420 397 374 324 302 281 260 219 199 179 145 127 110 92 0 $1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 at least but less than but less than: $1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 0 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 55,220 56,990 58,780 60,560 62,340 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970 42,740 44,520 46,320 48,090 49,870 51,640 53,430 55,220 56,990 58,780 60,560 62,340 & up your property tax refund is: 1,357 1,381 1,405 1,340 1,364 1,388 1,323 1,347 1,371 1,238 1,260 1,283 1,215 1,237 1,260 1,188 1,211 1,233 1,169 1,191 1,214 1,074 1,095 1,117 1,055 1,076 1,097 1,020 1,042 1,063 941 961 981 904 924 944 883 903 923 842 862 882 749 768 786 705 724 743 681 700 719 592 609 627 545 563 580 520 538 555 495 513 530 437 453 469 413 430 446 390 407 423 339 354 369 317 332 347 296 311 326 275 290 305 232 246 260 213 226 240 193 207 221 158 170 183 140 152 165 122 135 147 104 117 129 0 0 0 1,428 1,412 1,395 1,305 1,282 1,256 1,236 1,138 1,118 1,084 1,001 964 943 902 805 762 738 644 598 573 548 485 462 439 384 362 341 320 274 254 234 195 177 160 142 0 1,452 1,435 1,418 1,328 1,305 1,278 1,259 1,159 1,140 1,105 1,021 984 963 922 824 780 756 662 615 590 565 502 478 455 399 377 356 335 287 268 248 208 190 172 154 0 1,476 1,459 1,442 1,350 1,327 1,301 1,281 1,180 1,161 1,127 1,041 1,004 983 942 843 799 775 679 633 608 583 518 495 472 414 392 371 350 301 281 262 220 202 185 167 0 1,500 1,483 1,466 1,373 1,350 1,323 1,304 1,202 1,182 1,148 1,061 1,024 1,003 962 861 818 794 697 650 625 600 534 511 488 429 407 386 365 315 295 276 233 215 197 179 0 1,523 1,507 1,490 1,395 1,372 1,346 1,326 1,223 1,203 1,169 1,081 1,044 1,023 982 880 837 813 714 668 643 618 550 527 504 444 422 401 380 329 309 289 245 227 210 192 0 1,547 1,530 1,513 1,418 1,395 1,368 1,349 1,244 1,225 1,190 1,101 1,064 1,043 1,002 899 855 831 732 685 660 635 567 543 520 459 437 416 395 342 323 303 258 240 222 204 0 1,571 1,554 1,537 1,440 1,417 1,391 1,371 1,265 1,246 1,212 1,121 1,084 1,063 1,022 918 874 850 749 703 678 653 583 560 537 474 452 431 410 356 336 317 270 252 235 210 0 1,595 1,578 1,561 1,463 1,440 1,413 1,394 1,287 1,267 1,233 1,141 1,104 1,083 1,042 936 893 869 767 720 695 670 599 576 553 489 467 446 425 370 350 331 283 265 247 210 0 1,618 1,602 1,585 1,485 1,462 1,436 1,416 1,308 1,288 1,254 1,161 1,124 1,103 1,062 955 912 888 784 738 713 688 615 592 569 504 482 461 440 384 364 344 295 277 260 210 0 1,642 1,625 1,608 1,508 1,485 1,458 1,439 1,329 1,310 1,275 1,181 1,144 1,123 1,082 974 930 906 802 755 730 705 632 608 585 519 497 476 455 397 378 358 308 290 272 210 0 1,666 1,649 1,632 1,530 1,507 1,481 1,461 1,350 1,331 1,297 1,201 1,164 1,143 1,102 993 949 925 819 773 748 723 648 625 602 534 512 491 470 411 391 372 320 302 285 210 0 17 Renters Refund Table If line 13 is: at least but less than 0 1,770 3,550 5,360 7,120 8,890 10,680 12,470 14,250 16,040 17,810 19,580 21,360 23,160 24,940 26,720 28,490 30,280 32,050 33,830 35,620 37,400 39,170 40,970
Extracted from PDF file 2019-minnesota-form-m1pr-instructions.pdf, last modified January 2020

More about the Minnesota Form M1PR Instructions Individual Income Tax Tax Credit TY 2019

Form M1PR Instructions requires you to list multiple forms of income, such as wages, interest, or alimony .

We last updated the Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet in February 2020, so this is the latest version of Form M1PR Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form M1PR Instructions directly from TaxFormFinder. You can print other Minnesota tax forms here.

Other Minnesota Individual Income Tax Forms:

TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form M1PR Instructions Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
Form M1PR Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund
Form M1 Individual Income Tax Return
Form M1M Income Additions and Subtractions (onscreen version)
Form M1W Minnesota Income Tax Withheld (onscreen version)

Download all MN tax forms View all 96 Minnesota Income Tax Forms


Form Sources:

Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form M1PR Instructions from the Department of Revenue in February 2020.

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Form M1PR Instructions is a Minnesota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!


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While we do our best to keep our list of Minnesota Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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Source: http://www.taxformfinder.org/minnesota/form-m1pr-instructions