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Minnesota Free Printable 2022 Property Tax Refund Return (M1PR) Instructions for 2023 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
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
Extracted from PDF file 2022-minnesota-form-m1pr-instructions.pdf, last modified January 2023

More about the Minnesota Form M1PR Instructions Individual Income Tax Tax Credit TY 2022

You may be eligible for a Minnesota tax refund based on your household income and the property taxes or rent paid on your primary residence in Minnesota. You can file [[Form M1PR]] with your Minnesota state tax return to claim this tax credit. 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 2023, so this is the latest version of Form M1PR Instructions, fully updated for tax year 2022. 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.


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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 M1 Instructions Minnesota Individual Income Tax Instructions (Form M1)
Form M1 Individual Income Tax Return
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 M1M Income Additions and Subtractions (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 2023.

Show Sources >

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!

Historical Past-Year Versions of Minnesota Form M1PR Instructions

We have a total of four past-year versions of Form M1PR Instructions in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 Form M1PR Instructions

2022 Property Tax Refund Return (M1PR) Instructions

2021 Form M1PR Instructions

2021 Property Tax Refund Return (M1PR) Instructions

2020 Form M1PR Instructions

2019 Property Tax Refund Return (M1PR) Instructions

2019 Form M1PR Instructions

2019 Property Tax Refund Return (M1PR) Instructions


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