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

Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
2025 Property Tax Refund Return (M1PR) Instructions
2025

Homestead
Credit Refund

Forms and Instructions

> Form M1PR

Homestead Credit Refund

> Schedule M1PR-SR
Special Refund

651-296-3781
800-652-9094
www.revenue.state.mn.us

These instructions were last updated on

1/28/26

For the most up to date version, visit
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 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6
Line Instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7-11
Other Property Tax Programs  .  .  .  .  .  . 11
Worksheets 1 — 4 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12
Worksheet 5  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 13
Homestead Credit Refund Table  .  . 14-23

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.

Do I qualify?

You may be eligible for a refund based on your household income and the property taxes on
your primary residence in Minnesota. If you are a renter, you may compute the renter’s credit
as a refundable credit on Schedule M1RENT, Renter’s Credit, of your Minnesota income tax
return.

Requirements
•

Your total household income must be less than $142,490.

•

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.

•

You must have owned and occupied your home on January 2, 2026.

•

Your property must be classified as your homestead, or you must have applied for
homestead classification and had it approved (see page 4).

•

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.

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 2025 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 $5,200 in 2025, 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

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.

• You do not have a Social Security Number or Individual Taxpayer Identification Number

Free Tax Help

• 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.

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 $67,000, 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

• You are a full-year resident of Michigan or North Dakota.
• You are a nonresident alien living in Minnesota and both of these are true:
• Your gross income was less than $5,200
• You received more than 50% of your support from a relative

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, 2025 and January 2, 2026
• Your net property tax on your homestead increased by more than 12% from 2025 to 2026
• The increase was at least $100
For more information, see Schedule M1PR-SR, Special Refund.

Your 2025 return should be electronically filed, postmarked, or
dropped off by August 17, 2026.
The final deadline to claim the 2025 refund is August 16, 2027.
2

Cover image: Deborah Rose, Minnesota Department of Natural Resources

Living Situation

Beginning in 2024, the renter’s credit is now reported as a refundable credit on your Minnesota income tax return. You may only use Form
M1PR to claim the homestead credit or the homestead special refund. You may claim the renter’s credit by completing Schedule M1RENT
with your Minnesota Income Tax Return.
Use the table below to determine if you should file Form M1PR, Schedule M1RENT, or both based on your living situation.
If you

File Form M1PR

Lived in a rental unit for all of 2025

X

Owned and lived in a home on January 2, 2026

X

Rented during 2025 and then owned and lived in your home on January 2, 2026

X

Received a CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or
other health care facility
Owned and lived in a mobile home on January 2, 2026, and paid rent for the property on which it is
located

File Schedule M1RENT

X
X

X

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?

We partner with other states, the IRS, financial institutions, and tax preparation software vendors to combat fraud. Protecting your information and identity is our priority. 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 1-800-6529094. We can determine if the contact you received was legitimate.
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)

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 2026 that you receive in March 2026 to complete your 2025 return.
Do not use your 2025 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.

3

Getting Started

Homestead Classification and Delinquent Taxes

Nonhomestead classification. If the property is not classified as homestead on your property tax statement or you bought your home in 2025,
you must apply for homestead status with your county assessor’s office and submit the application on or before December 31, 2026. When you
apply for homestead status, request a signed statement saying 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 16, 2027. 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 14 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 2025:
• 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 2026 before applying for the 2025 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), if any of these happen after filing your return:
• Your household income changes
• You receive a corrected statement from your county
• You need to correct a mistake on your original return
Generally, you have until February 15, 2030 to file an amended 2025 property tax refund return.
If your amended return reduces your refund, you must pay the difference. You must also 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, tax ID numbers (Social Security Number or
Individual Taxpayer Identification, and dates of birth

Lived apart for all or part of the year, and
are filing separate Forms M1PR

Only your name, tax ID number, and date of birth

Your spouse lived in a nursing home

Only your name, tax ID number, and date of birth. Your
spouse would need to file Schedule M1RENT to claim the
renter’s credit for their nursing home rent

Got married during the year

Are filing separate Forms M1PR forms

Only your name, tax ID number, and date of birth

Are filing together

Both names, tax ID number, and dates of birth

Divorced or separated during the year

Are filing separate Forms M1PR (required) Only your name, tax ID number, and date of birth

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 2025 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
If you

And

Then

Were single all
year

—

Enter only your income on line 1-4 and 6 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 2025, including the income you received before moving to Minnesota .

—

Use both incomes for the year to apply for one refund. If you or your spouse rented in 2025, you or your
spouse may also claim the renter’s credit on Schedule M1RENT of your 2025 Minnesota Income Tax Return.
On line 14, enter the full amount from line 1 of your property tax statement.

Divorced or
separated during
the year

Are filing Forms 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.

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

Only the spouse who owned and lived in the home on January 2, 2026, can apply as the homeowner for
the home. Enter the full amount from line 1 of your 2026 Statement of Property Taxes Payable on line 14 of
Form M1PR.

Complete and enclose Worksheet 5 on page 13.
You owned and lived
in your home for part
of 2025, but not on
January 2, 2026

You are not eligible for the property tax refund, but you may be eligible for the renter’s credit reported on
Schedule M1RENT of your 2025 Minnesota Income Tax Return.

You rented during
2025 and then owned
and lived in your
home on January 2,
2026

You may claim both the property tax refund on Form M1PR and the renter’s credit on Schedule M1RENT of
your 2025 Minnesota Income Tax Return.

Owned a mobile
home

Paid lot rent

Complete Worksheet 1 on page 12 to determine line 14 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 12 to determine line 14 of the return. Include the worksheet when filing
your return.

Were both a
renter and a
homeowner
during the year

6

Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2026 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.

Line Instructions
To apply for a refund, complete lines 1-13 to determine your total household income.
If a line does not apply to you or if the amount is zero, leave the line blank.
If you are filing Form M1PR only for the special refund, complete Schedule M1PR-SR, Special Refund, and lines 15 and 18-21 of Form M1PR.
Below your address, 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 2025 Form M1. If the amount is a negative number, enter as a negative number. If
you did not file a 2025 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 2025 for these benefits:
•

Social Security and Railroad Retirement Board benefits

•

Social Security Disability Insurance (SSDI)

•
Retirement Survivors and Disability Insurance (RSDI)
Also, include amounts for Medicare Premium payments deducted from your Social Security or Railroad Retirement Board benefits.
Enter the amount from box 5 of Form SSA-1099 or RRB-1099. If, however, 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 3 – Deductions for Qualified Retirement Plan Contributions

Enter the sum of your deductions for your qualified retirement plan contributions from lines 16 and 20 of federal Schedule 1.

Line 4 — Total Government Assistance Payments

Include nontaxable payments you received from the Minnesota Family Investment Program (MFIP), Minnesota Supplemental Aid (MSA),
Supplemental Security Income (SSI), General Assistance (GA), Minnesota Housing Support (formerly Group Residential Housing or GRH),
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 — Co-Occupant Income

Use Worksheet 5 on page 13 to determine the total income for each co-occupant living with you. If 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 separate worksheet. Include the worksheet(s)
with your return.

Line 6 — Additional Nontaxable Income

You must use the table on page 1 of your Form M1PR to report the total amount of nontaxable income to include on line 6. Unless the type
of nontaxable is specifically excluded below, it must be included in your Total Household Income Calculation. 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. Sum the income in Column B on line 6 of Form M1PR.

7

Line Instructions (cont.)
Common examples of additional nontaxable income include:
• Acquisition or abandonment of property gain, reported on 1099-A,
not included in your federal income
• Adoption assistance – subsidy payments as well as employer-paid
expenses
• Alimony received to the extent not included in adjusted gross income
• Canceled, discharged, or forgiven debt not included in your federal
adjusted gross income
• Community Access for Disability Inclusion Waivers
• Contributions to deferred compensation plans such as 401(k), 403(b),
457 deferred compensation, or SIMPLE/SEP plans
• Contributions to dependent care accounts and medical expense
accounts
• Disability benefits (do not include veterans disability benefits)
• Distributions from a 529 education savings plan or other education
savings account not included in federal adjusted gross income
• Distributions from a ROTH or traditional IRA not included on line 1,
including qualified charitable distributions made to charity
• Employer paid education expenses
• Federal adjustments to income for contributions to IRA, Keogh,
and SIMPLE/SEP plans, if not already included on line 3 of Form
M1PR
• Federally nontaxed interest and mutual fund dividends, including
amortized bond premiums paid
• Foreign earned income exclusion
• Foster care payments, including adult foster care
• Gain on the sale of your home excluded from your federal income
• G.I. Bill funding, including scholarships
• Housing allowance for military or clergy
• Income excluded by tax treaty
• Long-term care benefits not used for medical expenses
• Lump-sum distribution reported on line 1 of Schedule M1LS
• Medicaid Home & Community-Based Services Waiver program
payments (from Line 8s of federal Schedule 1)
• 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 (to the extent not
used for medical expenses)
• Nontaxable scholarships, fellowships, grants for education, including
those from foreign sources, and tuition waivers or reductions
• Positive amount from line 41 of Schedule M1NC, Federal
Adjustments
• 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 (to the extent not used for medical expenses)
• 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 12 to compute
amount)

88

•
•
•
•

Educator expenses
Health savings account and Archer MSA deductions
Net operating loss carryforward or 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 the current
tax year for federal purposes
Do not include:
• Amounts from a Section 1035 annuity exchange
• Annuity payments that are a return of after-tax contributions
• 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 selfemployment tax, self-employment health insurance, and alimony
paid
• Child care assistance
• Child support payments
• Dependent’s income, including Social Security
• Dependent’s indemnity compensation
• Distributions from a pension or annuity which were funded
exclusively by the taxpayer or their spouse (without any funding
from the employer) using after-tax dollars.
• Employee’s mandatory contributions to a retirement plan
• Employer’s contributions to filer’s deferred compensation or pension
plan
• Federal or state tax refunds not included on line 1
• 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
• IRA rollovers, 401k rollovers, and rollovers of other retirement
plans
• 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 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
• Survivor benefits
• Veteran’s disability compensation paid under U.S. Code, title 38

Line Instructions (cont.)

Line 8 — Subtraction for those born before January 2, 1961 or disabled

You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2025. If
you were not certified, you may still qualify as disabled if, during 2025, 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 $5,200. The subtraction amount is the same even if both you and your
spouse are over 65 or disabled. Check the appropriate box under line 8.

Line 9 — 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 9:
$0
7,280
14,040
20,280
26,000
31,200

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

Line 10 — 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. Also include any
taxable retirement account conversion you made during the year included in federal adjusted gross income. Do not enter more than $7,000
($14,000 if filing a joint return). Contributions cannot exceed compensation included in gross income for the year.

Line 11 — Other Subtractions

Use this line to report other subtractions from the list of eligible subtractions below, and list the subtractions you are claiming in the blank
space below line 11. Your subtraction may be denied if you do not indicate the subtractions you are claiming. The eligible subtractions you
may claim are:
Non-deductible alimony payments: Include alimony payments you made which were non-deductible from line 19a of federal Schedule 1.
Federal Adjustments: If the amount on line 41 of Schedule M1NC is negative, you may include this amount as a subtraction on this line.
Minnesota Income Tax Subtractions Include the amounts eligible to be subtracted from Minnesota income on the following lines of Schedule M1M, Income Additions and Subtractions:
• Line 31: Long-term service and support workforce incentive grants
• Line 32: Nursing Facility Workforce Incentive Grants
• Line 33: One-time refund for tax year 2021 reported on 2025 Form 1099-MISC
• Line 34: Coerced debt subtraction
• Line 35: Consumer enforcement public compensation subtraction
• Line 37: Service Employees International Union (SEIU) stipend payment subtraction

Line 14

Enter the property tax amount from line 1 of your Statement of Property Taxes Payable in 2026. Complete the corresponding worksheet on
page 12 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 15 — Special Property Tax Refund for Homeowners

If your net property tax on your homestead increased by more than 12% from 2025 to 2026, 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 regular homeowner’s refund.
If you qualify, complete Schedule M1PR-SR and include the result on line 15 of Form M1PR. Any special refund will be included in the total
refund on line 23. Attach Schedule M1PR-SR to your Form M1PR.
If you are filing Form M1PR only for the special refund, complete Schedule M1PR-SR and lines 15 and 18-21 of Form M1PR.

Line 17 — Homestead Credit Refund Table Amount

Use the amounts from line 13 and line 16 to determine your Homestead Credit Refund amount. If line 13 is less than zero, use zero in the
9
refund table. Enter the amount from the table on line 17. If line 17 is zero or blank, you are not eligible for the Homestead Credit Refund.

Line Instructions (cont.)
Line 19 — Nongame Wildlife Fund

You can help preserve Minnesota’s nongame wildlife by donating to the Nongame Wildlife Fund. On line 19, 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 www.dnr.state.mn.us and enter donating to nongame wildlife into the
Search box, or send a check payable to: DNR Nongame Wildlife Fund, 500 Lafayette Road, P.O. Box 25, St. Paul, MN 55155

Line 20 — Property Tax Refund

Subtract line 19 from line 18 and enter the result on line 20. This is your property tax refund. Your refund will be delayed or denied if you
do not complete line 20.

Line 21 — 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 21.
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. If
the account is closed before the refund is issued, a paper check will be 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.

Send Your Return to:

Minnesota Property Tax Refund
Mail Station 0020
600 N. Robert St.
St. Paul, MN 55146-0020

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
• You did not report any income on lines 1-6
• You received a recalculation of your prior year’s taxes based on current year’s classification
Enclose the appropriate worksheet(s) from pages 12 and 13 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).
• Are applying for the special property tax refund and your Statement of Property Taxes Payable in 2026 lists an amount for new
improvements or expired exclusions (Worksheet 3).
• Include someone else’s income on line 14 (Worksheet 5).
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. Save copies of all forms, schedules, CRPs, worksheets, and any required enclosures for your records.

10

Line Instructions (cont.)
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 September 30.

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.

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 7 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 $96,000 or less.
• You, or your spouse if you are married, must have owned and occupied your homestead for the last 5 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 your property taxes for 2027. Use Form
CR-SCD, Property Tax Deferral Application for Senior Citizens, available at www.revenue.state.mn.us or your county auditor’s office.
For questions about 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 with:
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 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.

11

Worksheets 1 – 4
If you are required to complete any one of these worksheets, you must include a copy of this page when you file Form M1PR.

Worksheet 1
For Mobile Home Owners
1 Multiply line 3 of your 2025 CRP by 17% (.17)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

 .

2 Line 1 of your Statement of Property Taxes Payable in 2026  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

 .

3 Add steps 1 and 2 . If you need to complete Worksheet 2, use this amount from step 1 of Worksheet 2 .
Otherwise, Enter the result here and on line 14  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3

 .

Worksheet 2
For Homeowners Who Rented Part of Their Home to Others or Used it for Business

Note: You must use this worksheet if you claimed a federal income tax deduction for using a portion of your home for business. This applies regardless of how you calculated that deduction, any IRS limitations on that deduction, or if no deduction is allowed due to limitations in the current tax year. Use the current year business use of your home percentage to determine Step 2.
1 Line 1 of your Statement of Property Taxes Payable in 2026
(Mobile home owners: Enter step 3 of Worksheet 1 above)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

 .

2 Percent of your home not rented to others or not used for business in 2025 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

%

3 Multiply step 1 by step 2. Enter the result here and on line 14  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3

 .

Worksheet 3
For Homesteads with New Improvements and/or Expired Exclusions
1 Amount of new improvements/expired exclusions in the 2026 column
listed on your Statement(s) of Property Taxes Payable in 2026  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

 .

2 Amount of Taxable Market Value in the 2026 column as listed on your
Statement(s) of Property Taxes Payable in 2026 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

 .

3 Divide step 1 by step 2 and convert to a percentage (round to the nearest whole percentage) .
Enter the resulting percentage here and on line 2 of Schedule M1PR-SR, Special Refund  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3

%

Complete Schedule M1PR-SR to determine if you are eligible for the special refund.

Worksheet 4
For Calculating Capital Losses
1 Combined net gain/loss (line 16 of federal Schedule D)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
2 Short-term capital loss carryforward (line 6 of Schedule D). Enter as a positive number  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
3 Long-term capital loss carryforward (line 14 of Schedule D). Enter as a positive number  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3
4 Add steps 2 and 3 (if step 1 is a positive number, skip steps 5 and 6 and enter the step 4 amount on step 7)  .  .  .  .  .  .  . 4
5 Add steps 1 and 4  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5
6 Capital loss from line 7 of federal Form 1040 or 1040-SR (allowable loss). Enter as a positive number  .  .  .  .  .  .  .  .  .  .  . 6
7 Add steps 5 and 6 (if less than zero, enter 0). Enter the total here and include with other nontaxable income
on the table for line 6 of Form M1PR  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7

12

Worksheet 5 – Co-occupant Income
Complete this worksheet for any other person who lived with you except for boarders, renters, your dependents, your parents, or your
spouse’s parents . Complete the worksheet for your live-in parents if they co-owned your home and were not your dependents . If you had
more than one co-occupant, complete a separate worksheet for each individual or married couple.
Co-occupant Name

Number of Months Co-occupant Lived with You

Note: For Steps 1 through 5, only include the income the co-occupant received for the time they lived with you.
1
Federal adjusted gross income (from line 1 of Form M1; see instructions if co-occupant did not file Form M1
or lived in the home for only part of the year) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
2
Nontaxable Social Security and/or Railroad Retirement Board benefits received and not included in
step 1 above (see instructions for Line 2 of Form M1PR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
3

Deduction for contributions to a qualified retirement plan (see instructions for line 3 of Form M1PR)  .  .  .  .  .  .  .  .  .  . 3

4

Total government assistance payments (see instructions for line 4 of Form M1PR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4

5

Additional nontaxable income (see instructions for line 6 of Form M1PR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5
List types and amounts

6

Combine steps 1 through 5  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

7

Subtraction for 65 or disabled (see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7

8

Dependent subtraction (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 8

9

Enter names of dependents
Retirement account subtraction (see instructions for line 10 of Form M1PR;
Only include contributions the co-occupant made while living with you)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9

10

Total other subtractions (see instructions for line 11 of Form M1PR)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10

11

This step intentionally left blank .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11

12

Add steps 7 through 11  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12

13

Subtract step 12 from step 6 (see instructions below for this line)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 13

Instructions

Complete this worksheet only if you are a homeowner and had another individual living with you who is not your:
• Tenant
• Dependent, as defined under Internal Revenue Code sections 151 and 152
• Parent or spouse’s parent (unless that individual is a co-owner of the house and lives with you)
• Spouse, if filing Form M1PR separately
Steps 1-5
Refer to the instructions for lines 1 through 4 and 6 in the Form M1PR instructions to complete these steps.
If the co-occupant lived with you for part of the year, only include the income they received for the time they lived with you.
Step 7
Use the instructions for line 8 of Form M1PR to determine if your co-occupant qualifies for the subtraction. If they qualified and lived with
you for the full year, enter $5,200. If they qualified and they lived with you for part of the year, multiply $433. ($5,200/12) by the number of
months they lived with you . Do not enter more than $5,200 .
Step 8
Use the instructions for line 9 of Form M1PR to determine the subtraction for your co-occupant’s dependents. If they lived with you for only
part of the year, divide the subtraction amount by 12. Then multiply the result by the number of months they lived with you.
Step 13
Enter the amount from step 13 on line 5 of your Form M1PR. If the result is negative, enter as a negative amount.
Include copies of any completed worksheets when you file your Form M1PR.

13

Homestead Credit Refund Table
and line 16 is at least:
0
25
50
75
but less than:
25
50
75
100
at least
but less than your homestead credit refund is:
0
2,190
1
23
45
67
2,190
4,360
0
1
23
45
4,360
6,600
0
0
0
19
6,600
8,810
0
0
0
0
8,810
10,990
0
0
0
0
10,990
13,180
0
0
0
0
13,180
15,380
0
0
0
0
15,380
17,560
0
0
0
0
17,560
19,780
0
0
0
0

100

125

150

175

200

225

250

275

125

150

175

200

225

250

275

300

89
67
41
10
0
0
0
0
0

111
89
63
31
0
0
0
0
0

133
111
85
52
20
0
0
0
0

155
133
107
72
41
5
0
0
0

177
155
129
93
61
26
0
0
0

199
177
151
114
82
47
19
0
0

221
199
173
135
103
67
40
0
0

243
221
195
155
124
88
61
20
0

375

400

425

450

475

500

525

550

575

400

425

450

475

500

525

550

575

600

331
309
283
238
207
171
144
103
58
10
0
0
0
0

353
331
305
259
227
192
165
124
79
31
0
0
0
0

375
353
327
280
248
213
185
144
100
51
0
0
0
0

397
375
349
301
269
233
206
165
120
72
19
0
0
0

419
397
371
321
290
254
227
186
141
93
39
0
0
0

441
419
393
342
310
275
248
207
162
114
58
6
0
0

463
441
415
363
331
296
268
227
183
134
78
25
0
0

485
463
437
384
352
316
289
248
203
155
97
45
10
0

507
485
459
404
373
337
310
269
224
176
117
64
30
0

675

700

725

750

775

800

825

850

875

700

725

750

775

800

825

850

875

900

595
573
547
487
456
420
393
352
307
259
195
142
108
73
37
5
0
0
0
0
0

617
595
569
508
476
441
414
373
328
280
214
162
127
93
55
23
0
0
0
0
0

639
617
591
529
497
462
434
393
349
300
234
181
147
112
73
41
9
0
0
0
0

661
639
613
550
518
482
455
414
369
321
253
201
166
132
91
59
27
0
0
0
0

683
661
635
570
539
503
476
435
390
342
273
220
186
151
110
78
45
12
0
0
0

705
683
657
591
559
524
497
456
411
363
292
240
205
171
128
96
64
29
0
0
0

727
705
679
612
580
545
517
476
432
383
312
259
225
190
146
114
82
46
17
0
0

749
727
701
633
601
565
538
497
452
404
331
279
244
210
164
132
100
63
34
4
0

771
749
723
653
622
586
559
518
473
425
351
298
264
229
183
151
118
80
51
21
0

If line 13 is:

and line 16 is at least:
300
325
350
but less than:
325
350
375
at least
but less than your homestead credit refund is:
0
2,190
265
287
309
2,190
4,360
243
265
287
4,360
6,600
217
239
261
6,600
8,810
176
197
218
8,810
10,990
144
165
186
10,990
13,180
109
130
150
13,180
15,380
82
102
123
15,380
17,560
41
61
82
17,560
19,780
0
17
37
19,780
21,970
0
0
0
21,970
24,150
0
0
0
24,150
26,360
0
0
0
26,360
28,570
0
0
0
28,570
30,770
0
0
0
If line 13 is:

and line 16 is at least:
600
625
650
but less than:
625
650
675
at least
but less than your homestead credit refund is:
0
2,190
529
551
573
2,190
4,360
507
529
551
4,360
6,600
481
503
525
6,600
8,810
425
446
467
8,810
10,990
393
414
435
10,990
13,180
358
379
399
13,180
15,380
331
351
372
15,380
17,560
290
310
331
17,560
19,780
245
266
286
19,780
21,970
197
217
238
21,970
24,150
136
156
175
24,150
26,360
84
103
123
26,360
28,570
49
69
88
28,570
30,770
15
34
54
30,770
32,960
0
0
18
32,960
35,170
0
0
0
35,170
37,370
0
0
0
37,370
39,570
0
0
0
39,570
41,750
0
0
0
41,750
43,950
0
0
0
43,950
46,140
0
0
0

If line 13 is:

14

Homestead Credit Refund Table
If line 13 is:
at least

0
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320

but less than
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500

and line 16 is at least:
900
925
950
975
but less than:
925
950
975
1,000
your homestead credit refund is:
793
815
837
859
771
793
815
837
745
767
789
811
674
695
716
736
642
663
684
705
607
628
648
669
580
600
621
642
539
559
580
601
494
515
535
556
446
466
487
508
370
390
409
429
318
337
357
376
283
303
322
342
249
268
288
307
201
219
237
256
169
187
205
224
137
155
173
191
97
114
131
148
68
85
102
119
38
55
72
89
8
25
42
59
0
0
12
29
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1,000

1,025

1,050

1,075

1,100

1,125

1,150

1,175

1,025

1,050

1,075

1,100

1,125

1,150

1,175

1,200

881
859
833
757
725
690
663
622
577
529
448
396
361
327
274
242
210
165
136
106
76
46
16
0
0
0
0
0

903
881
855
778
746
711
683
642
598
549
468
415
381
346
292
260
228
182
153
123
93
63
33
3
0
0
0
0

925
903
877
799
767
731
704
663
618
570
487
435
400
366
310
278
246
199
170
140
110
80
50
20
0
0
0
0

947
925
899
819
788
752
725
684
639
591
507
454
420
385
329
297
264
216
187
157
127
97
67
37
8
0
0
0

969
947
921
840
808
773
746
705
660
612
526
474
439
405
347
315
283
233
204
174
144
114
84
54
25
0
0
0

991
969
943
861
829
794
766
725
681
632
546
493
459
424
365
333
301
250
221
191
161
131
101
71
42
12
0
0

1,013
991
965
882
850
814
787
746
701
653
565
513
478
444
383
351
319
267
238
208
178
148
118
88
59
29
0
0

1,035
1,013
987
902
871
835
808
767
722
674
585
532
498
463
402
370
337
284
255
225
195
165
135
105
76
46
16
0

15

Homestead Credit Refund Table
If line 13 is:
at least

0
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680

16

but less than
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880

and line 16 is at least:
1,200
1,225
1,250
1,275
but less than:
1,225
1,250
1,275
1,300
your homestead credit refund is:
1,057
1,079
1,101
1,123
1,035
1,057
1,079
1,101
1,009
1,031
1,053
1,075
923
944
965
985
891
912
933
954
856
877
897
918
829
849
870
891
788
808
829
850
743
764
784
805
695
715
736
757
604
624
643
663
552
571
591
610
517
537
556
576
483
502
522
541
420
438
456
475
388
406
424
443
356
374
392
410
301
318
335
352
272
289
306
323
242
259
276
293
212
229
246
263
182
199
216
233
152
169
186
203
122
139
156
173
93
110
127
144
63
80
97
114
33
50
67
84
3
20
37
54
0
0
7
24
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1,300

1,325

1,350

1,375

1,400

1,425

1,450

1,475

1,325

1,350

1,375

1,400

1,425

1,450

1,475

1,500

1,145
1,123
1,097
1,006
974
939
912
871
826
778
682
630
595
561
493
461
429
369
340
310
280
250
220
190
161
131
101
71
41
11
0
0
0
0
0

1,167
1,145
1,119
1,027
995
960
932
891
847
798
702
649
615
580
511
479
447
386
357
327
297
267
237
207
178
148
118
88
58
28
0
0
0
0
0

1,189
1,167
1,141
1,048
1,016
980
953
912
867
819
721
669
634
600
529
497
465
403
374
344
314
284
254
224
195
165
135
105
75
45
15
0
0
0
0

1,211
1,189
1,163
1,068
1,037
1,001
974
933
888
840
741
688
654
619
548
516
483
420
391
361
331
301
271
241
212
182
152
122
92
62
32
3
0
0
0

1,233
1,211
1,185
1,089
1,057
1,022
995
954
909
861
760
708
673
639
566
534
502
437
408
378
348
318
288
258
229
199
169
139
109
79
49
20
0
0
0

1,255
1,233
1,207
1,110
1,078
1,043
1,015
974
930
881
780
727
693
658
584
552
520
454
425
395
365
335
305
275
246
216
186
156
126
96
66
37
7
0
0

1,277
1,255
1,229
1,131
1,099
1,063
1,036
995
950
902
799
747
712
678
602
570
538
471
442
412
382
352
322
292
263
233
203
173
143
113
83
54
24
0
0

1,299
1,277
1,251
1,151
1,120
1,084
1,057
1,016
971
923
819
766
732
697
621
589
556
488
459
429
399
369
339
309
280
250
220
190
160
130
100
71
41
11
0

Homestead Credit Refund Table
If line 13 is:
at least

0
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860

but less than
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860
90,060

and line 16 is at least:
1,500
1,525
1,550
1,575
but less than:
1,525
1,550
1,575
1,600
your homestead credit refund is:
1,321
1,343
1,365
1,387
1,299
1,321
1,343
1,365
1,273
1,295
1,317
1,339
1,172
1,193
1,214
1,234
1,140
1,161
1,182
1,203
1,105
1,126
1,146
1,167
1,078
1,098
1,119
1,140
1,037
1,057
1,078
1,099
992
1,013
1,033
1,054
944
964
985
1,006
838
858
877
897
786
805
825
844
751
771
790
810
717
736
756
775
639
657
675
694
607
625
643
662
575
593
611
629
505
522
539
556
476
493
510
527
446
463
480
497
416
433
450
467
386
403
420
437
356
373
390
407
326
343
360
377
297
314
331
348
267
284
301
318
237
254
271
288
207
224
241
258
177
194
211
228
147
164
181
198
117
134
151
168
88
105
122
139
58
75
92
109
28
45
62
79
0
15
32
49
0
0
2
18
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1,600

1,625

1,650

1,675

1,700

1,725

1,750

1,775

1,625

1,650

1,675

1,700

1,725

1,750

1,775

1,800

1,409
1,387
1,361
1,255
1,223
1,188
1,161
1,120
1,075
1,027
916
864
829
795
712
680
648
573
544
514
484
454
424
394
365
335
305
275
245
215
185
156
126
96
66
33
6
0
0
0
0

1,431
1,409
1,383
1,276
1,244
1,209
1,181
1,140
1,096
1,047
936
883
849
814
730
698
666
590
561
531
501
471
441
411
382
352
322
292
262
232
202
173
143
113
83
49
21
0
0
0
0

1,453
1,431
1,405
1,297
1,265
1,229
1,202
1,161
1,116
1,068
955
903
868
834
748
716
684
607
578
548
518
488
458
428
399
369
339
309
279
249
219
190
160
130
100
65
37
10
0
0
0

1,475
1,453
1,427
1,317
1,286
1,250
1,223
1,182
1,137
1,089
975
922
888
853
767
735
702
624
595
565
535
505
475
445
416
386
356
326
296
266
236
207
177
147
117
81
53
25
0
0
0

1,497
1,475
1,449
1,338
1,306
1,271
1,244
1,203
1,158
1,110
994
942
907
873
785
753
721
641
612
582
552
522
492
462
433
403
373
343
313
283
253
224
194
164
134
96
69
41
13
0
0

1,519
1,497
1,471
1,359
1,327
1,292
1,264
1,223
1,179
1,130
1,014
961
927
892
803
771
739
658
629
599
569
539
509
479
450
420
390
360
330
300
270
241
211
181
151
112
84
57
29
1
0

1,541
1,519
1,493
1,380
1,348
1,312
1,285
1,244
1,199
1,151
1,033
981
946
912
821
789
757
675
646
616
586
556
526
496
467
437
407
377
347
317
287
258
228
198
168
128
100
73
45
17
0

1,563
1,541
1,515
1,400
1,369
1,333
1,306
1,265
1,220
1,172
1,053
1,000
966
931
840
808
775
692
663
633
603
573
543
513
484
454
424
394
364
334
304
275
245
215
185
144
116
88
61
33
0

17

Homestead Credit Refund Table
If line 13 is:
at least

0
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860
90,060
92,250
94,450
96,650
98,850

18

but less than
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860
90,060
92,250
94,450
96,650
98,850
101,050

and line 16 is at least:
1,800
1,825
1,850
1,875
but less than:
1,825
1,850
1,875
1,900
your homestead credit refund is:
1,585
1,607
1,629
1,651
1,563
1,585
1,607
1,629
1,537
1,559
1,581
1,603
1,421
1,442
1,463
1,483
1,389
1,410
1,431
1,452
1,354
1,375
1,395
1,416
1,327
1,347
1,368
1,389
1,286
1,306
1,327
1,348
1,241
1,262
1,282
1,303
1,193
1,213
1,234
1,255
1,072
1,092
1,111
1,131
1,020
1,039
1,059
1,078
985
1,005
1,024
1,044
951
970
990
1,009
858
876
894
913
826
844
862
881
794
812
830
848
709
726
743
760
680
697
714
731
650
667
684
701
620
637
654
671
590
607
624
641
560
577
594
611
530
547
564
581
501
518
535
552
471
488
505
522
441
458
475
492
411
428
445
462
381
398
415
432
351
368
385
402
321
338
355
372
292
309
326
343
262
279
296
313
232
249
266
283
202
219
236
253
159
175
191
207
132
147
163
179
104
120
136
151
76
92
108
124
49
64
80
96
0
0
0
12
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1,900

1,925

1,950

1,975

2,000

2,025

2,050

2,075

1,925

1,950

1,975

2,000

2,025

2,050

2,075

2,100

1,673
1,651
1,625
1,504
1,472
1,437
1,410
1,369
1,324
1,276
1,150
1,098
1,063
1,029
931
899
867
777
748
718
688
658
628
598
569
539
509
479
449
419
389
360
330
300
270
222
195
167
139
112
28
0
0
0
0
0

1,695
1,673
1,647
1,525
1,493
1,458
1,430
1,389
1,345
1,296
1,170
1,117
1,083
1,048
949
917
885
794
765
735
705
675
645
615
586
556
526
496
466
436
406
377
347
317
287
238
210
183
155
127
44
15
0
0
0
0

1,717
1,695
1,669
1,546
1,514
1,478
1,451
1,410
1,365
1,317
1,189
1,137
1,102
1,068
967
935
903
811
782
752
722
692
662
632
603
573
543
513
483
453
423
394
364
334
304
254
226
199
171
143
59
30
1
0
0
0

1,739
1,717
1,691
1,566
1,535
1,499
1,472
1,431
1,386
1,338
1,209
1,156
1,122
1,087
986
954
921
828
799
769
739
709
679
649
620
590
560
530
500
470
440
411
381
351
321
270
242
214
187
159
75
46
17
0
0
0

1,761
1,739
1,713
1,587
1,555
1,520
1,493
1,452
1,407
1,359
1,228
1,176
1,141
1,107
1,004
972
940
845
816
786
756
726
696
666
637
607
577
547
517
487
457
428
398
368
338
285
258
230
202
175
91
62
33
4
0
0

1,783
1,761
1,735
1,608
1,576
1,541
1,513
1,472
1,428
1,379
1,248
1,195
1,161
1,126
1,022
990
958
862
833
803
773
743
713
683
654
624
594
564
534
504
474
445
415
385
355
301
273
246
218
190
107
78
49
19
0
0

1,805
1,783
1,757
1,629
1,597
1,561
1,534
1,493
1,448
1,400
1,267
1,215
1,180
1,146
1,040
1,008
976
879
850
820
790
760
730
700
671
641
611
581
551
521
491
462
432
402
372
317
289
262
234
206
122
93
64
35
6
0

1,827
1,805
1,779
1,649
1,618
1,582
1,555
1,514
1,469
1,421
1,287
1,234
1,200
1,165
1,059
1,027
994
896
867
837
807
777
747
717
688
658
628
598
568
538
508
479
449
419
389
333
305
277
250
222
138
109
80
51
22
0

Homestead Credit Refund Table
If line 13 is:
at least

0
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860
90,060
92,250
94,450
96,650
98,850
101,050
103,240
105,440
107,640

but less than
2,190
4,360
6,600
8,810
10,990
13,180
15,380
17,560
19,780
21,970
24,150
26,360
28,570
30,770
32,960
35,170
37,370
39,570
41,750
43,950
46,140
48,340
50,530
52,720
54,920
57,120
59,320
61,500
63,700
65,890
68,090
70,280
72,480
74,680
76,880
79,080
81,270
83,470
85,660
87,860
90,060
92,250
94,450
96,650
98,850
101,050
103,240
105,440
107,640
109,840

and line 16 is at least:
2,100
2,125
2,150
2,175
but less than:
2,125
2,150
2,175
2,200
your homestead credit refund is:
1,849
1,871
1,893
1,915
1,827
1,849
1,871
1,893
1,801
1,823
1,845
1,867
1,670
1,691
1,712
1,732
1,638
1,659
1,680
1,701
1,603
1,624
1,644
1,665
1,576
1,596
1,617
1,638
1,535
1,555
1,576
1,597
1,490
1,511
1,531
1,552
1,442
1,462
1,483
1,504
1,306
1,326
1,345
1,365
1,254
1,273
1,293
1,312
1,219
1,239
1,258
1,278
1,185
1,204
1,224
1,243
1,077
1,095
1,113
1,132
1,045
1,063
1,081
1,100
1,013
1,031
1,049
1,067
913
930
947
964
884
901
918
935
854
871
888
905
824
841
858
875
794
811
828
845
764
781
798
815
734
751
768
785
705
722
739
756
675
692
709
726
645
662
679
696
615
632
649
666
585
602
619
636
555
572
589
606
525
542
559
576
496
513
530
547
466
483
500
517
436
453
470
487
406
423
440
457
348
364
380
396
321
336
352
368
293
309
325
340
265
281
297
313
238
253
269
285
154
170
185
201
125
141
156
172
96
112
127
143
67
82
98
114
38
53
69
85
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2,200

2,225

2,250

2,275

2,300

2,325

2,350

2,375

2,225

2,250

2,275

2,300

2,325

2,350

2,375

2,400

1,937
1,915
1,889
1,753
1,721
1,686
1,659
1,618
1,573
1,525
1,384
1,332
1,297
1,263
1,150
1,118
1,086
981
952
922
892
862
832
802
773
743
713
683
653
623
593
564
534
504
474
411
384
356
328
301
217
188
159
130
101
9
0
0
0
0

1,959
1,937
1,911
1,774
1,742
1,707
1,679
1,638
1,594
1,545
1,404
1,351
1,317
1,282
1,168
1,136
1,104
998
969
939
909
879
849
819
790
760
730
700
670
640
610
581
551
521
491
427
399
372
344
316
233
204
175
145
116
24
0
0
0
0

1,981
1,959
1,933
1,795
1,763
1,727
1,700
1,659
1,614
1,566
1,423
1,371
1,336
1,302
1,186
1,154
1,122
1,015
986
956
926
896
866
836
807
777
747
717
687
657
627
598
568
538
508
443
415
388
360
332
248
219
190
161
132
40
10
0
0
0

2,003
1,981
1,955
1,815
1,784
1,748
1,721
1,680
1,635
1,587
1,443
1,390
1,356
1,321
1,205
1,173
1,140
1,032
1,003
973
943
913
883
853
824
794
764
734
704
674
644
615
585
555
525
459
431
403
376
348
264
235
206
177
148
56
25
0
0
0

2,025
2,003
1,977
1,836
1,804
1,769
1,742
1,701
1,656
1,608
1,462
1,410
1,375
1,341
1,223
1,191
1,159
1,049
1,020
990
960
930
900
870
841
811
781
751
721
691
661
632
602
572
542
474
447
419
391
364
280
251
222
193
164
72
41
11
0
0

2,047
2,025
1,999
1,857
1,825
1,790
1,762
1,7