Minnesota Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet

Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
2022 Property Tax Refund Return (M1PR) Instructions
Questions?
2022

Homestead
Credit Refund
(for Homeowners)
and
Renter’s Property
Tax Refund
Forms and Instructions
> Form M1PR

Homestead Credit Refund (for
Homeowners) and Renter’s
Property Tax Refund

> Schedule M1PR-AI
Additions to Income

Rev. 1/23

We’re here for you.
651-296-3781
1-800-652-9094

www.revenue.state.mn.us

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  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8-13
Other Property Tax Programs . . . . . . 14
Renters Refund Table  .  .  .  .  .  .  .  .  .  . 15-19
Homeowners Refund Table .  .  .  .  .  . 20-29
Worksheets 1 — 4 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 30
Worksheet 5  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 31

Note: If you need assistance in a
language other than English, call us at
651-296-3781 or 1-800-652-9094 for
free interpreter services.
Nota: Si usted necesita asistencia en un
idioma que no sea inglés, llámenos al
651-296-3781 o al 1-800-652-9094 para
servicios de intérprete gratuitos.
Lub Ceeb Toom: Yog tias koj xav tau
kev pab lwm hom lus uas tsis yog lus
Askiv, hu rau peb ntawm 651-296-3781
lossis 1-800-652-9094 kom tau txais kev
pa txhais lus dawb.
Xasuusin: Haddii aad caawimo ugu
baahantahay luqad aan Ingiriisi ahayn,
naga soo wac 651-296-3781 ama
1-800-652-9094 si aad u hesho adeegyo
turjubaan bilaash ah.

Free Tax Help

Free tax preparation is available from
IRS-certified volunteers at various
locations across Minnesota to assist
individuals 60 or older, with a disability,
with annual income less than $60,000, 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 into the
Search box
• Call 651-297-3724 or 1-800-657-3989

2

Do I qualify?

You may be eligible for a refund based on your household income (see pages 8 and 9) 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 $69,520

$2,440

A homeowner

Your total household income is less than $128,280 $3,140

Other Requirements

• You must be a Minnesota resident or part-year resident to qualify for a property tax refund.
For more information, go to www.revenue.state.mn.us/residents.
• If you are a homeowner or mobile home owner:
—	 You must have owned and occupied your home on January 2, 2023
—	 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
—	 Your homestead must have no delinquent property taxes. Generally, property taxes are
not delinquent if you have either paid them or signed a confession of judgement.
• If you are a renter, you must have lived in a building where either:
—	 Property taxes were payable in 2022, or
—	 Payments in lieu of property taxes (such as special assessments) were payable in 2022
If you are not sure if either of these apply, check with your building manager or county
treasurer’s office.

You do NOT qualify if:

• You are a dependent. You are a dependent if any of these are true:
• You can be claimed on someone’s 2022 federal income tax return
• You lived with a parent, grandparent, sibling, aunt, or uncle for more than half the year and
both of these apply:
—	You were under age 19 at the end of the year (24 if a full-time student) or any age if
totally and permanently disabled during the year
—	You did not provide more than 50% of your own support
• You had gross income of less than $4,400 in 2022, and had more than 50% of your support
provided by one of these:
—	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.
• If you are a renter, you must have a Social Security Number or Individual Taxpayer
Identification Number (ITIN).
• You are a nonresident alien living in Minnesota and both of these are true:
• Your gross income was less than $4,400
• You received more than 50% 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 these are true:
• You owned and occupied your home on January 2, 2022 and January 2, 2023
• Your net property tax on your homestead increased by more than 12% from 2022 to 2023
• The increase was at least $100

Your 2022 return should be electronically filed, postmarked, or dropped off by August 15, 2023.
The final deadline to claim the 2022 refund is August 15, 2024.

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 enter 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 or Taxpayer Identification Number, date of birth, return type,
tax year, 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

How does the department protect my information?

Protecting your information and identity is our priority. We have partnered with other states, the 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 enter 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 emails, texts, or phone calls. Do not respond
to these emails, texts, 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. 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 access 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 enter Use of Information into the Search box.

How do I report my property taxes paid?

Homeowners: Use the Statement of Property Taxes Payable in 2023 that you receive in March 2023 to complete your 2022 return. Do
not use your 2022 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, 2023. If you rented
more than one unit during 2022, you must have a CRP for each unit. If your property owner or managing agent does not provide a CRP by
March 1, 2023, call us at 651-296-3781 or 1-800-652-9094. 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 2022. You need this to calculate your refund. Your
property owner or managing agent must give you a completed 2022 CRP no later than January 31, 2023. 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. For information about what amounts are included in rent on the CRP, go to
www.revenue.state.mn.us and enter Renter’s Property Tax Refund into the search box.
If you do not receive a CRP by March 1, 2023, or you believe the rent amount on the CRP is incorrect, contact your property owner or managing agent. If they will not provide a copy or corrected CRP, call us at 651-296-3781 or 1-800-652-9094.
Your refund will be delayed or denied if you do not include correct CRP(s) and needed enclosures. (See “Enclosures” on page 13.)

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 2022,
you must apply for homestead status with your county assessor’s office and submit the application or before December 15, 2023. 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 there are delinquent prop­erty taxes on your home, you cannot file a return unless you pay or make arrangements with the
county by August 15, 2024. 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.
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 (decedent).  
Spouses:
If a person who is eligible for a property tax refund died in 2022:
•	 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 2023 before applying for the 2022 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 these 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 February 15, 2027 to file an amended 2022 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
Important Tips

• Round the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.50 becomes 130.
• Leave lines and unused boxes blank if they do not apply to you or if the amount is zero.
• Do not write extra numbers, symbols, or notes on your return, such as cents, dashes, decimal points, or dollar signs. Do not put a slash
through the “0” (Ø) or “7” (7) or any other numbers.
• Enclose any explanations on a separate sheet unless you are instructed to write them on your return.
• Do not staple or tape any enclosures to your return. If you want to ensure your papers stay together, use a paperclip.

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
are filing separate M1PR forms

Only your name, Social Security Number, and date of birth

your spouse lived in a nursing home

Only your name, Social Security Number, and date of birth.
You must file separate M1PR forms.

are filing separate M1PR forms

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 M1PR forms (required)

Only your name, Social Security Number, and date of birth

Got married during the year
Divorced or separated during the year

Status: Which Box(es)?
Place an X in the box(es) for:
If you
Lived in a rental unit for all of 2022

Renter

Owned and lived in a mobile home on January 2, 2023, and paid rent for the property on which it is located

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 Minnesota Housing Support (formerly GRH)

Nursing home
or adult foster
care resident

X

Owned and lived in a home on January 2, 2023
Rented during 2022 and then owned and lived in your home on January 2, 2023

Homeowner

X
X

X

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 2022 Minnesota income
tax return, you may do so on this return. Enter the code number for your chosen party 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.

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

You must file a joint Form M1PR including your income and your spouse’s income. If you do not file a joint
Form M1PR, your refund may be delayed or denied. Include the amount from line 3 of each CRP you and
your spouse received.

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 M1PR
forms together

Use both incomes for the year to apply for one refund.
Include the amount from line 3 of all 2022 CRPs on line 16 of Form M1PR.

are filing forms
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. See Line 5 instructions.

divorced or
separated

are filing M1PR
forms 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 2022,
but not on January
2, 2023

You must apply for the property tax re­fund only as a renter.

you rented during
2022 and then
owned and lived
in your home on
January 2, 2023

Follow the steps for both renters and homeowners. Include all of your 2022 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 Minnesota 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.

got married during
the year

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

You must file a joint Form M1PR including your income and your spouse’s income. If you do not file a joint
Form M1PR, your refund may be delayed or denied.

were a part-year
resident

are single or married

File using your household income for all of 2022, including the income you re­ceived before moving to Minnesota.

are filing a Form
M1PR together

Use both incomes for the year to apply for one refund. If you or your spouse rented in 2022, 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 a Form
M1PR separately

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
Homestead Credit 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 2023 Statement of
Property Taxes Payable.
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.
Do not include your spouse’s name and Social Security Number on Form M1PR.
See Line 5 instructions.

divorced or
separated

are filing a Form
M1PR 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, 2023, can apply as the homeowner for
the home. Enter the full amount from line 1 of your 2023 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 2022, but not on
January 2, 2023

You must apply for the property tax re­fund only as a renter.

you rented during
2022 and then owned
and lived in your
home on January 2,
2023

Follow the steps for both renters and homeowners. Include all of your 2022 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 2023 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 if 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 2022 Form M1. If the amount is a negative number, enter as a negative number. If
you did not file a 2022 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 your total amounts received in 2022 for these benefits:
•	 Social Security and Railroad Retirement Board benefits
•	 Social Security Disability Insurance (SSDI)
•	 Retirement Survivors and Disability Insurance (RSDI)
Also, include amounts deducted for Medicare Premium payments.

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 6b of federal Form 1040 or 1040-SR, complete these 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 6b 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

You must 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:
1, including distributions made to charity
•	 Acquisition or abandonment of property gain, reported on 1099-A, •	 Employer paid education expenses	
not included in your federal income	
•	 Federal adjustments to income for contributions to IRA, Keogh,
•	 Adoption assistance – subsidy payments as well as employer paid
and SIMPLE/SEP plans	
expenses	
•	 Federally nontaxed interest and mutual fund dividends, including
•	 Alimony received to the extent not included in adjusted gross
amortized bond premiums paid
income
•	 Foreign earned income exclusion	
•	 Canceled, discharged, or forgiven debt not included in your federal •	 Foster care payments, including adult foster care	
adjusted gross income**	
•	 Gain on the sale of your home excluded from your federal income
•	 Community Access for Disability Inclusion Waivers	
•	 G.I. Bill funding, including scholarships	
•	 Contributions to deferred compensation plans such as 401(k),
•	 Housing allowance for military or clergy	
403(b), 457 deferred compensation, or SIMPLE/SEP plan
•	 Income excluded by tax treaty
•	 Contributions to dependent care accounts and medical expense
•	 Long-term care benefits not used for medical expenses	
accounts
•	 Lump-sum distribution reported on line 1 of Schedule M1LS	
•	 Disability benefits (do not include veterans disability benefits)	
•	 Medicaid Home & Community-Based Services Waiver program
•	 Distributions from a ROTH or traditional IRA not included on line
payments

8

Line Instructions (cont.)
•	
•	
•	
•	
•	
•	
•	
•	
•	
•	
•	

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	
Post-9/11 Veteran Service Bonus payments (to the extent not
included in adjusted gross income)	
Public Safety Officer medical insurance exclusion
Reduction in rent for caretaking responsibilities (include the
amount shown on your CRP)	
Sick pay*	

Do not include:
•	 COVID-19 federal economic stimulus payments
•	 Amounts from a Section 1035 annuity exchange
•	 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	
•	 Dependent’s 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	
•	 Health and dental insurance contributions paid by employee or
employer

•	 Strike benefits
•	 VEBA contributions made by the employee	
•	 Worker’s compensation benefits*
* to the extent not used for medical expenses
Also include these 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
•	 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 2022 for
federal purposes
•	 IRA rollovers	
•	 HSA funding distributions (distributions from a traditional IRA or
a Roth IRA, made to an individual’s Health Savings Account as a
contribution)
•	 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
•	 Veteran’s disability compensation paid under U.S. Code, title 38

Line 7 — Subtraction for those born before January 2, 1958 or disabled

You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2022. If
you were not certified, you may still qualify as disabled if, during 2022, 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 $4,450. 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:
0
1
2
3
4
5 or more

Enter on line 8:

$0
6,230
12,015
17,355
22,250
26,700

Enter your dependents’ names and tax identification numbers on the line under line 8.  If more than one person may claim the dependent, 9
we follow the federal tie-breaker rules to decide who claims the dependent subtraction. See the federal Form 1040 instructions for details.

Line Instructions (cont.)
Line 9 — Retirement Account Subtraction

Enter your contributions to a 401(k), 403(b), IRA, Roth IRA(from line 10 of federal Form 5498), or 457 retirement plan. Do not enter more than
$6,000 ($12,000 if filing a joint return). Contributions cannot exceed compensation included in gross income for the year.

Line 10 — Other Subtractions

Use this line to report the sum of your other subtractions and list what subtractions you are claiming in the blank space below line 10. Your
subtraction may be denied if you do not indicate the subtractions you are claiming.
Minnesota Frontline Worker’s Program payment: Include on line 10 payments you received from the Minnesota Frontline Worker Pay Program, reported as a subtraction on line 29 of Schedule M1M, Income Additions and Subtractions.
Non-deductible alimony payments: Include on line 10 alimony payments you made which were non-deductible from line 19a of federal
Schedule 1.
COVID-related IRA distributions: If you received COVID-related IRA distributions in 2020: You could choose to spread the distributions
over three years on your income tax return. If you did this, enter the amount of these distributions included in your 2022 federal adjusted gross
income.
For example, if you received a $9,000 COVID-related distribution in 2020, you could report $3,000 in income on your federal income tax return
for each of 2020, 2021, and 2022. On your 2022 M1PR, you would put $3,000 on this line.

Line 11

Include the amount from line 18 and 27 of Schedule M1NC on line 11. Enter the amount as a positive number.

Line 13

Renters: If line 13 is $69,520 or more, you do not qualify for the renter’s refund. If line 13 is less than $69,520, 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 $128,280 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.

Renters Only—Lines 16 through 18

If you did not rent for any part of 2022, 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 one rental unit during 2022: Enter the amount from line 3 of your CRP.
If you lived in two or more rental units during 2022: Complete the Worksheet for Multiple CRPs 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 a rental unit to determine your refund. If
you rented a mobile home and rented a mobile home lot, include both CRPs and a statement with your return.

Worksheet for Multiple CRPs
1.	

For each CRP, divide line 3 by the number of months you paid rent for the unit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

2.	

Multiply step 1 by the number of months you lived in the unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

3.	

Add the results from step 2 for each CRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

4.	

Combine the total of line 3 of all CRPs you received  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

5.	

Enter the lesser of Step 3 or Step 4 on line 16 of Form M1PR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

Do not enter an amount on line 16 greater than the total amount of rent reported on all CRPs you received.
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 considered to have been paid for property taxes.

10

Line Instructions (cont.)
Line 18 — Renter’s Refund Table Amount

Use the amounts from line 13, line 17, and the refund table for renters beginning on page 15 to determine your Renter’s Property Tax Refund
amount. If line 13 is less than zero, use zero in the refund table. Enter the amount from the table on line 18.
Complete the Worksheet for Line 18 if either of these apply:
•	 You were a resident of a nursing home, adult foster care, intermediate care facility, or group home
•	 You received Medicaid, Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Minnesota Housing Support
(formerly GRH)
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 Minnesota 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 2022 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 15 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.

Homeowners Only—Lines 19–22

If you did not own and live in your home on January 2, 2023, 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 2023.  Complete the corresponding worksheet on
page 30 if any of these 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 2022 to 2023, 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 the amounts from line 15, line 21, and the refund table for homeowners beginning on page 20 to determine your Homestead Credit Refund amount. If line 15 is less than zero, use zero in the refund table. 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. The amount you donate will reduce your refund.
To contribute directly to the Nongame Wildlife Fund online, go to https://www.dnr.state.mn.us/nongame/donate/index.html or send a check
payable to: DNR Nongame Wildlife Fund, 500 Lafayette Road, P.O. 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.
11

Line Instructions (cont.)
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% 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 2022 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 number, and property taxes payable on line 19.

Line 27 — New Improvements/Expired Exclusions

If you have new improvements or expired exclusions in the 2023 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 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 (2022 column) of your Statement of Property Taxes Payable in 2023. If there is no amount on line 2, use line 5 (2022 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 20 of your 2021 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 2021 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 2021
and 2022, 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 2021 Form M1PR instructions
•	 If in 2022 you used a higher percentage for your home than you did in 2021:
•	 Line 26: Multiple line 1 of your 2023 Statement of Property Taxes Payable by the percentage used as your home in 2021 (from step 2 of
Worksheet 2 of the 2021 Form M1PR instructions)
•	 Line 30: Enter step 3 of Worksheet 2 of the 2021 Form M1PR instructions
•	 If in 2022 you used a lower percentage for your home than you did in 2021:
•	 Line 26: Enter step 3 of Worksheet 2
•	 Line 30: Multiply line 2 of your 2023 Statement of Property Taxes Payable by the percentage used for your home in 2022 (from step 2
of Worksheet 2)
•	 Line 31: Multiply line 20 of your 2021 return by the proportion your 2022 percentage used for your home is to the 2021 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.

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.

12

Line Instructions (cont.)
Send Your Return to:

Minnesota Property Tax Refund
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55145-0020

Return Authorization Checkbox

Check this box to authorize the department to discuss this return with the preparer or the third-party designee indicated on your federal return.
This authority allows us to discuss with your preparer these items from this return: line-item details; tax due on original and adjustments
made during processing; penalty or interest due; documents received or sent like a tax order or bill; and dates and amounts of payments,
credits, or refunds. The authority also allows your preparer to cancel direct deposit or debit payments and submit an abatement request.
The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from the
date the form was submitted for amended and noncurrent original returns.
Checking the box does not give your preparer or third-party designee the authority to sign any tax documents on your behalf, represent you
at any audit or appeals conference, or discuss abatement progress. For these types of authorities, you must file Form REV184i, Individual or
Sole Proprietor Power of Attorney, with the department.

Enclosures

Include an explanation if any of these 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 2023 lists an amount
for new improvements 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% 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.

13

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, you would pay no more than 3% 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, all of these must apply:
•	 You are at least 65. 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 are 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 does not exceed 75% of the assessor’s
estimated market value of your homestead.
If you qualify and wish to participate, you must apply by November 1 to defer a portion of these year’s property tax. Use Form CRSCD, Property Tax Deferral Application for Senior Citizens, 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 enter Class 1b into the Search box or contact your county assessor.

14

Renters Refund Table
But less than:
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
and up

and line 17 is at least
$ 0
25
50
75
but less than
$25
50
75 100
your property tax refund is
3
26
50
74
0
7
31
55
0
0
12
36
0
0
0
16
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

But less than:
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
and up

and line 17 is at least:
$375
400
425 450
but less than:
$400
425
450 475
your property tax refund is:
359
383
406 430
340
364
387 411
321
345
368 392
286
309
331 354
260
283
305 328
231
253
276 298
209
232
254 277
165
186
207 228
143
164
185 206
105
126
147 169
77
97
117 137
36
56
76
96
12
32
52
72
0
0
7
27
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

If line 13 is
At least:

0
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
24,120

If line 13 is
At least:

0
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740

and line 17 is at least:
$725
750
775
but less than:
$750
775
800
At least:
But less than: your property tax refund is:
0
1,970
691
715
739
1,970
3,960
672
696
720
3,960
5,970
653
677
701
5,970
7,940
601
624
646
7,940
9,920
575
598
620
9,920
11,910
546
568
591
11,910
13,910
524
547
569
13,910
15,890
462
483
505
15,890
17,890
440
461
483
17,890
19,860
402
424
445
19,860
21,830
357
377
397
21,830
23,820
316
336
356
23,820
25,830
292
312
332
25,830
27,810
247
267
287
27,810
29,790
186
205
223
If line 13 is

100

125

150

175

200

225

250

275

300

325

350

125

150

175

200

225

250

275

300

325

350

375

98
79
60
39
13
0
0
0
0
0
0
0
0
0

121
102
83
61
35
6
0
0
0
0
0
0
0
0

145
126
107
84
58
28
7
0
0
0
0
0
0
0

169
150
131
106
80
51
29
0
0
0
0
0
0
0

193
174
155
129
103
73
52
16
0
0
0
0
0
0

216
197
178
151
125
96
74
37
15
0
0
0
0
0

240
221
202
174
148
118
97
58
36
0
0
0
0
0

264
245
226
196
170
141
119
80
58
20
0
0
0
0

288
269
250
219
193
163
142
101
79
41
17
0
0
0

311
292
273
241
215
186
164
122
100
62
37
0
0
0

335
316
297
264
238
208
187
143
121
84
57
16
0
0

475

500

525

550

575

600

625

650

675

700

500

525

550

575

600

625

650

675

700

725

454
435
416
376
350
321
299
250
228
190
157
116
92
47
0
0
0
0
0

478
459
440
399
373
343
322
271
249
211
177
136
112
67
17
0
0
0
0

501
482
463
421
395
366
344
292
270
232
197
156
132
87
36
0
0
0
0

525
506
487
444
418
388
367
313
291
254
217
176
152
107
55
6
0
0
0

549
530
511
466
440
411
389
335
313
275
237
196
172
127
73
25
0
0
0

573
554
535
489
463
433
412
356
334
296
257
216
192
147
92
44
17
0
0

596
577
558
511
485
456
434
377
355
317
277
236
212
167
111
63
36
0
0

620
601
582
534
508
478
457
398
376
339
297
256
232
187
130
81
54
2
0

644
625
606
556
530
501
479
420
398
360
317
276
252
207
148
100
73
19
0

668
649
630
579
553
523
502
441
419
381
337
296
272
227
167
119
92
37
0

800

825

850

875

900

925

950

975 1,000

1,025

1,050

825

850

875

900

925

950

975 1,000 1,025

1,050

1,075

763
744
725
669
643
613
592
526
504
466
417
376
352
307
242

786
767
748
691
665
636
614
547
525
487
437
396
372
327
261

810
791
772
714
688
658
637
568
546
509
457
416
392
347
280

834
815
796
736
710
681
659
590
568
530
477
436
412
367
298

858
839
820
759
733
703
682
611
589
551
497
456
432
387
317

881
862
843
781
755
726
704
632
610
572
517
476
452
407
336

905
886
867
804
778
748
727
653
631
594
537
496
472
427
355

976
957
938
871
845
816
794
717
695
657
597
556
532
487
411

1,000
981
962
894
868
838
817
738
716
679
617
576
552
507
430

929
910
891
826
800
771
749
675
653
615
557
516
492
447
373

953
934
915
849
823
793
772
696
674
636
577
536
512
467
392

Continued

15

Renters Refund Table
and line 17 is at least:
$725
750
775
but less than:
$750
775
800
At least:
But less than: your property tax refund is:
29,790
31,780
138
156
175
31,780
33,770
111
129
148
33,770
35,740
54
72
89
35,740
37,730
2
19
37
37,730
39,720
0
0
9
39,720
41,710
0
0
0
41,710
43,680
0
0
0
43,680
45,690
0
0
0
45,690
47,660
0
0
0
47,660
49,640
0
0
0
49,640
51,660
0
0
0
51,660
53,630
0
0
0
53,630
and up
0
0
0
If line 13 is

If line 13 is
At least:

0
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720
41,710
43,680
45,690
47,660
49,640
51,660
53,630
55,620
57,590
59,590
61,580
63,550
65,550
67,530
69,520

16

But less than:
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720
41,710
43,680
45,690
47,660
49,640
51,660
53,630
55,620
57,590
59,590
61,580
63,550
65,550
67,530
69,520
and up

800

825

850

875

900

925

950

975 1,000

1,025

1,050

825

850

875

900

925

950

975 1,000 1,025

1,050

1,075

194
167
107
54
27
0
0
0
0
0
0
0
0

213
186
124
72
44
16
0
0
0
0
0
0
0

231
204
142
89
62
34
6
0
0
0
0
0
0

250
223
159
107
79
51
22
0
0
0
0
0
0

269
242
177
124
97
69
38
12
0
0
0
0
0

288
261
194
142
114
86
54
28
3
0
0
0
0

306
279
212
159
132
104
71
45
19
0
0
0
0

363
336
264
212
184
156
119
93
68
39
15
0
0

381
354
282
229
202
174
136
110
84
54
30
6
0

1,175

1,200 1,225

1,250

1,275 1,300 1,325

1,350 1,375

1,400

1,200

1,225 1,250

1,275

1,300 1,325 1,350

1,375 1,400

1,425

1,119
1,100
1,081
1,006
980
951
929
845
823
785
717
676
652
607
523
475
448
369
317
289
261
217
191
165
129
105
81
57
30
9
0
0
0
0
0
0

1,143
1,124
1,105
1,029
1,003
973
952
866
844
806
737
696
672
627
542
494
467
387
334
307
279
233
207
181
144
120
96
72
44
22
0
0
0
0
0
0

1,190
1,171
1,152
1,074
1,048
1,018
997
908
886
849
777
736
712
667
580
531
504
422
369
342
314
266
240
214
174
150
126
102
72
50
28
6
0
0
0
0

1,214
1,195
1,176
1,096
1,070
1,041
1,019
930
908
870
797
756
732
687
598
550
523
439
387
359
331
282
256
230
189
165
141
117
85
64
42
18
0
0
0
0

1,285
1,266
1,247
1,164
1,138
1,108
1,087
993
971
934
857
816
792
747
655
606
579
492
439
412
384
331
305
279
234
210
186
162
127
105
83
56
36
16
0
0

1,333
1,314
1,295
1,209
1,183
1,153
1,132
1,036
1,014
976
897
856
832
787
692
644
617
527
474
447
419
363
337
311
264
240
216
192
154
132
110
81
61
41
21
0

and line 17 is at least:
$1,075 1,100 1,125 1,150
but less than:
$1,100 1,125 1,150 1,175
your property tax refund is:
1,024 1,048 1,071 1,095
1,005 1,029 1,052 1,076
986 1,010 1,033 1,057
916
939
961 984
890
913
935 958
861
883
906 928
839
862
884 907
760
781
802 823
738
759
780 801
700
721
742 764
637
657
677 697
596
616
636 656
572
592
612 632
527
547
567 587
448
467
486 505
400
419
438 456
373
392
411 429
299
317
334 352
247
264
282 299
219
237
254 272
191
209
226 244
152
168
184 201
126
142
158 175
100
116
133 149
69
84
99 114
45
60
75
90
21
36
51
66
0
12
27
42
0
0
3
17
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1,166
1,147
1,128
1,051
1,025
996
974
887
865
827
757
716
692
647
561
513
486
404
352
324
296
249
223
198
159
135
111
87
58
36
14
0
0
0
0
0

1,238
1,219
1,200
1,119
1,093
1,063
1,042
951
929
891
817
776
752
707
617
569
542
457
404
377
349
298
272
246
204
180
156
132
99
77
55
31
11
0
0
0

325
298
229
177
149
121
87
61
35
9
0
0
0

1,261
1,242
1,223
1,141
1,115
1,086
1,064
972
950
912
837
796
772
727
636
588
561
474
422
394
366
314
288
263
219
195
171
147
113
91
69
43
23
3
0
0

344
317
247
194
167
139
103
77
51
24
0
0
0

1,309
1,290
1,271
1,186
1,160
1,131
1,109
1,015
993
955
877
836
812
767
673
625
598
509
457
429
401
347
321
295
249
225
201
177
140
119
97
68
48
28
9
0

Renters Refund Table
But less than:
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720
41,710
43,680
45,690
47,660
49,640
51,660
53,630
55,620
57,590
59,590
61,580
63,550
65,550
67,530
69,520
and up

and line 17 is at least:
$1,425 1,450
1,475
but less than:
$1,450 1,475 1,500
your property tax refund is:
1,356 1,380 1,404
1,337 1,361 1,385
1,318 1,342 1,366
1,231 1,254 1,276
1,205 1,228 1,250
1,176 1,198 1,221
1,154 1,177 1,199
1,057 1,078 1,100
1,035 1,056 1,078
997 1,019 1,040
917
937
957
876
896
916
852
872
892
807
827
847
711
730
748
663
681
700
636
654
673
544
562
579
492
509
527
464
482
499
436
454
471
379
396
412
353
370
386
328
344
360
279
294
309
255
270
285
231
246
261
207
222
237
168
182
195
146
160
174
124
138
152
93
106
118
73
86
98
53
66
78
34
46
59
0
0
0

But less than:
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720
41,710

and line 17 is at least:
$1,775
1,800
but less than:
$1,800
1,825
your property tax refund is:
1,689
1,713
1,670
1,694
1,651
1,675
1,546
1,569
1,520
1,543
1,491
1,513
1,469
1,492
1,355
1,376
1,333
1,354
1,295
1,316
1,197
1,217
1,156
1,176
1,132
1,152
1,087
1,107
973
992
925
944
898
917
789
807
737
754
709
727
681
699

If line 13 is
At least:

0
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720
41,710
43,680
45,690
47,660
49,640
51,660
53,630
55,620
57,590
59,590
61,580
63,550
65,550
67,530
69,520

If line 13 is
At least:

0
1,970
3,960
5,970
7,940
9,920
11,910
13,910
15,890
17,890
19,860
21,830
23,820
25,830
27,810
29,790
31,780
33,770
35,740
37,730
39,720

1,500

1,525

1,550

1,575 1,600

1,625 1,650 1,675 1,700

1,725 1,750

1,525

1,550

1,575

1,600 1,625

1,650 1,675 1,700 1,725

1,750 1,775

1,428
1,409
1,390
1,299
1,273
1,243
1,222
1,121
1,099
1,061
977
936
912
867
767
719
692
597
544
517
489
428
402
376
324
300
276
252
209
187
165
131
111
91
71
0

1,451
1,432
1,413
1,321
1,295
1,266
1,244
1,142
1,120
1,082
997
956
932
887
786
738
711
614
562
534
506
444
418
393
339
315
291
267
223
201
179
143
123
103
84
0

1,475
1,456
1,437
1,344
1,318
1,288
1,267
1,163
1,141
1,104
1,017
976
952
907
805
756
729
632
579
552
524
461
435
409
354
330
306
282
237
215
193
156
136
116
96
0

1,499
1,480
1,461
1,366
1,340
1,311
1,289
1,185
1,163
1,125
1,037
996
972
927
823
775
748
649
597
569
541
477
451
425
369
345
321
297
250
229
207
168
148
128
109
0

1,546
1,527
1,508
1,411
1,385
1,356
1,334
1,227
1,205
1,167
1,077
1,036
1,012
967
861
813
786
684
632
604
576
509
483
458
399
375
351
327
278
256
234
193
173
153
134
0

1,641
1,622
1,603
1,501
1,475
1,446
1,424
1,312
1,290
1,252
1,157
1,116
1,092
1,047
936
888
861
754
702
674
646
574
548
523
459
435
411
387
333
311
289
243
223
203
184
0

1,523
1,504
1,485
1,389
1,363
1,333
1,312
1,206
1,184
1,146
1,057
1,016
992
947
842
794
767
667
614
587
559
493
467
441
384
360
336
312
264
242
220
181
161
141
121
0

1,570
1,551
1,532
1,434
1,408
1,378
1,357
1,248
1,226
1,189
1,097
1,056
1,032
987
880
831
804
702
649
622
594
526
500
474
414
390
366
342
292
270
248
206
186
166
146
0

1,594
1,575
1,556
1,456
1,430
1,401
1,379
1,270
1,248
1,210
1,117
1,076
1