×
tax forms found in
Tax Form Code
Tax Form Name

Minnesota Free Printable 2023 Property Tax Refund Return (M1PR) Instructions for 2024 Minnesota Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet

There are only 44 days left until tax day on April 16th! eFile your return online here , or request a six-month extension here .

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-minnesota-form-m1pr-instructions.pdf, and you can print it directly from your computer.

Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
2023 Property Tax Refund Return (M1PR) Instructions

2023 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 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. 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 $73,270 $2,570 A homeowner Your total household income is less than $135,410 $3,310 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, 2024 — 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. • If you are a renter, you must have lived in a building where either: — Property taxes were payable in 2023, or — Payments in lieu of property taxes (such as special assessments) were payable in 2023 If you are not sure if either of these apply, contact 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 2023 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 $4,800 in 2023, 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 do not have a Social Security Number or Individual Taxpayer Identification Number • 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 $4,800 • You received more than 50% of your support from a relative 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 $64,000, 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 • 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, 2023 and January 2, 2024 • Your net property tax on your homestead increased by more than 12% from 2023 to 2024 • The increase was at least $100 Your 2023 return should be electronically filed, postmarked, or dropped off by August 15, 2024. The final deadline to claim the 2023 refund is August 15, 2025. 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 2024 that you receive in March 2024 to complete your 2023 return. Do not use your 2023 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, 2024. If you rented more than one unit during 2023, you must have a CRP for each unit. If your property owner or managing agent does not provide a CRP by March 1, 2024, 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 2023. You need this to calculate your refund. Your property owner or managing agent must give you a completed 2023 CRP no later than January 31, 2024. 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 and any 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, 2024, or you believe the rent amount or any other amounts entered on your CRP are incorrect, contact your property owner or managing agent for a corrected CRP. If they will not provide a copy or corrected CRP, call us at 651-296-3781 or 1-800-652-9094. Your refund is based on rent you paid and not on rent paid by government programs or emergency assistance. 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 2023, you must apply for homestead status with your county assessor’s office and submit the application on or before December 31, 2024. When 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, 2025. 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 2023: • 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 2024 before applying for the 2023 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 your county • You need to correct a mistake on your original return Generally, you have until February 15, 2028 to file an amended 2023 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 4 you received your original refund. If your refund increases, you will re­ceive a check for the increase plus applicable interest. 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. You must file separate Forms M1PR. 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 Got married during the year Divorced or separated during the year Are filing separate Forms M1PR (required) Only your name, tax ID number, and date of birth Status: Which Box(es)? Place an X in the box(es) for: If you Lived in a rental unit for all of 2023 Renter Owned and lived in a mobile home on January 2, 2024, 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, 2024 Rented during 2023 and then owned and lived in your home on January 2, 2024 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 2023 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 a Form M1PR together Use both incomes for the year to apply for one refund. Include the amount from line 3 of all 2023 CRPs on line 16 of Form M1PR. Are filing separate Forms M1PR 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 tax identification number. Each spouse will use line 3 of the CRP for the rental unit they rented before marrying. One spouse may also include the amounts from line 3 of the CRPs for the rental unit lived in after marrying. See the line 5 instructions of Form M1PR. 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. 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 2023, but not on January 2, 2024 You must apply for the property tax re­fund only as a renter. You rented during 2023 and then owned and lived in your home on January 2, 2024 Follow the steps for both renters and homeowners. Include all of your 2023 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 income tax 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 2023, 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 2023, 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 Forms 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 2024 Statement of Property Taxes Payable. The other spouse may file a return as a renter using any CRPs received before 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 tax ID number on Form M1PR. See the instructions for line 5 of Form M1PR. 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. Only the spouse who owned and lived in the home on January 2, 2024, can apply as the homeowner for the home. Enter the full amount from line 1 of your 2024 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 on page 31. You owned and lived in your home for part of 2023, but not on January 2, 2024 You must apply for the property tax re­fund only as a renter. You rented during 2023 and then owned and lived in your home on January 2, 2024 Follow the steps for both renters and homeowners. Include all of your 2023 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 2024 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 2023 Form M1. If the amount is a negative number, enter as a negative number. If you did not file a 2023 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 2023 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 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: • Employer paid education expenses • Acquisition or abandonment of property gain, reported on 1099-A, • Federal adjustments to income for contributions to IRA, Keogh, not included in your federal income and SIMPLE/SEP plans • Adoption assistance – subsidy payments as well as employer-paid • Federally nontaxed interest and mutual fund dividends, including expenses amortized bond premiums paid • Alimony received to the extent not included in adjusted gross • Foreign earned income exclusion income • Foster care payments, including adult foster care • Canceled, discharged, or forgiven debt not included in your federal • Gain on the sale of your home excluded from your federal income adjusted gross income • G.I. Bill funding, including scholarships • Community Access for Disability Inclusion Waivers • Housing allowance for military or clergy • Contributions to deferred compensation plans such as 401(k), • Income excluded by tax treaty • Long-term care benefits not used for medical expenses 403(b), 457 deferred compensation, or SIMPLE/SEP plans • Contributions to dependent care accounts and medical expense • Lump-sum distribution reported on line 1 of Schedule M1LS accounts • Medicaid Home & Community-Based Services Waiver program • Disability benefits (do not include veterans disability benefits) payments (from Line 8s of federal Schedule 1) • Distributions from a ROTH or traditional IRA not included on line • Medicare Part B Premiums not included in lines 1 or 2 1, including qualified charitable distributions made to charity • Nontaxable Compensated Work Therapy (CWT) payments 8 Line Instructions (cont.) • 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 • 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 30 to compute amount) • 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 2023 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 self-employment tax, self-employment health insurance, and alimony paid • Child care assistance • Child support payments • COVID-19 federal economic stimulus 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 • 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 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, 1959 or disabled You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2023. If you were not certified, you may still qualify as disabled if, during 2023, 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 $4,800. 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 6,770 12,960 18,720 24,000 28,800 Enter your dependents’ names and tax identification numbers on the line under line 8. If more than one person may claim the dependent, we follow the federal tie-breaker rules to decide who claims the dependent subtraction. See the federal Form 1040 instructions for details. 9 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 $6,500 ($13,000 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 other subtractions from the list of eligible subtractions below, and list the 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. 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. Workforce incentive grants; Include the amounts eligible to be subtracted from Minnesota income on lines 31 and 32 of Schedule M1M, Income Additions and Subtractions. One-time rebates for tax year 2021: Enter the amount of your one-time rebate for tax year 2021 that was included in your federal adjusted gross income. Line 13 Renters: If line 13 is $73,270 or more, you do not qualify for the renter’s refund. If line 13 is less than $73,270, 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 separate worksheet. Include the worksheet(s) with your return. Line 15 Homeowners: If line 15 is $135,410 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 2023, 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 2023: Enter the amount from line 3 of your CRP. Worksheet for Multiple CRPs 1. 2. 3. 4. 5. For each CRP, divide line 3 by the number of months you paid rent for the unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply step 1 by the number of months you lived in the unit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Add the results from step 2 for each CRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Combine the total of line 3 of all CRPs you received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter the lesser of Step 3 or Step 4 on line 16 of Form M1PR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If you lived in two or more rental units during 2023: 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. Do not enter an amount on line 16 greater than the total amount of rent reported on all CRPs you received. If you lived in a nursing facility, your rent amounts are limited to $600 per month. If you lived in an adult foster care home, your rent amount is limited to $930 per month. 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. 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. 10 Line Instructions (cont.) Complete the Worksheet for Line 18 if both of these apply: • You were a resident of a nursing home, adult foster care, intermediate care facility, group home, or a facility that accepts Medicaid, SSI, MSA, or Minnesota Housing Support • You received Medicaid, Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Minnesota Housing Support (formerly GRH) If there is no amount on line A or line B of the CRP, you do not need to complete this worksheet if the only amount entered on line 4 of the M1PR is from a program not listed in the line 18 instructions above. 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 2023 CRP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E. Add Step A and Step D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F. Divide Step C by Step E, then enter the result here, up to five 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 these 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, 2024, 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 2024. 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 2023 to 2024, 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 (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. 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 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 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’s 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 2023 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 2024 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 (2023 column) of your Statement of Property Taxes Payable in 2024. If there is no amount on line 2, use line 5 (2023 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 2022 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 2022 Form M1PR. Do not use the amount of your regular homeowner refund from line 22 of your 2022 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 2022 and 2023, 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 2022 Form M1PR instructions • If in 2023 you used a higher percentage for your home than you did in 2022: • Line 26: Multiply line 1 of your 2024 Statement of Property Taxes Payable by the percentage used as your home in 2022 (from step 2 of Worksheet 2 of the 2022 Form M1PR instructions) • Line 30: Enter step 3 of Worksheet 2 of the 2022 Form M1PR instructions • If in 2023 you used a lower percentage for your home than you did in 2022: • Line 26: Enter step 3 of Worksheet 2 • Line 30: Multiply line 2 of your 2024 Statement of Property Taxes Payable by the percentage used for your home in 2023 (from step 2 of Worksheet 2) • Line 31: Multiply line 20 of your 2022 return by the proportion your 2023 percentage used for your home is to the 2022 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. If the account is closed before the refund is issued, a paper check will be issued. 12 Line Instructions (cont.) Sign Your Return Sign your return at the bottom of the second page of the form. Your spouse must also sign if you file jointly. Send Your Return to: Minnesota Property Tax Refund Mail Station 0020 600 N. Robert St. St. Paul, MN 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 • Your income is less than the rent you paid (explain how you were able to pay your rent) • You did not report any income on lines 1-6 (explain how you were able to pay your rent) • (Homeowners only) You received a recalculation of your prior year’s taxes based on current year’s classification Enclose the appropriate 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). • Are applying for the special property tax refund and your Statement of Property Taxes Payable in 2024 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 $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 2025. 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 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. 14 Renters Refund Table But less than: 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 and up and line 17 is at least $ 0 25 50 75 but less than $25 50 75 100 your property tax refund is 2 26 49 73 0 6 30 53 0 0 10 33 0 0 0 13 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: 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 and up and line 17 is at least: $375 400 425 450 but less than: $400 425 450 475 your property tax refund is: 358 382 406 429 338 362 386 410 318 342 366 390 283 305 328 350 256 278 301 323 224 247 269 292 202 224 247 269 156 177 198 220 133 154 175 196 93 114 135 156 64 84 104 124 21 41 61 81 0 16 36 56 0 0 0 8 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 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 If line 13 is At least: 0 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 and line 17 is at least: $725 750 775 If line 13 is but less than: $750 775 800 At least: But less than: your property tax refund is: 0 2,080 691 714 738 2,080 4,170 671 695 718 4,170 6,300 651 675 698 6,300 8,360 598 620 643 8,360 10,460 571 593 616 10,460 12,560 539 562 584 12,560 14,660 517 539 562 14,660 16,750 453 475 496 16,750 18,860 430 451 473 18,860 20,940 390 411 433 20,940 23,010 344 364 384 23,010 25,110 301 321 341 25,110 27,220 276 296 316 100 125 150 175 200 225 250 275 300 325 350 125 150 175 200 225 250 275 300 325 350 375 97 77 57 35 8 0 0 0 0 0 0 0 0 121 101 81 58 31 0 0 0 0 0 0 0 0 144 125 105 80 53 22 0 0 0 0 0 0 0 168 148 128 103 76 44 22 0 0 0 0 0 0 192 172 152 125 98 67 44 7 0 0 0 0 0 216 196 176 148 121 89 67 28 5 0 0 0 0 239 220 200 170 143 112 89 50 26 0 0 0 0 263 243 223 193 166 134 112 71 48 8 0 0 0 287 267 247 215 188 157 134 92 69 29 4 0 0 311 291 271 238 211 179 157 113 90 50 24 0 0 334 315 295 260 233 202 179 135 111 71 44 1 0 475 500 525 550 575 600 625 650 675 700 500 525 550 575 600 625 650 675 700 725 453 433 413 373 346 314 292 241 218 178 144 101 76 28 0 0 0 0 0 477 457 437 395 368 337 314 262 239 199 164 121 96 48 0 0 0 0 0 501 481 461 418 391 359 337 283 260 220 184 141 116 68 16 0 0 0 0 524 505 485 440 413 382 359 305 281 241 204 161 136 88 35 0 0 0 0 548 528 508 463 436 404 382 326 303 263 224 181 156 108 54 3 0 0 0 572 552 532 485 458 427 404 347 324 284 244 201 176 128 72 21 0 0 0 596 576 556 508 481 449 427 368 345 305 264 221 196 148 91 40 12 0 0 619 600 580 530 503 472 449 390 366 326 284 241 216 168 110 59 31 0 0 643 623 603 553 526 494 472 411 388 348 304 261 236 188 129 78 49 0 0 667 647 627 575 548 517 494 432 409 369 324 281 256 208 147 96 68 11 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 1,075 762 742 722 665 638 607 584 517 494 454 404 361 336 786 766 746 688 661 629 607 538 515 475 424 381 356 809 790 770 710 683 652 629 560 536 496 444 401 376 833 813 793 733 706 674 652 581 558 518 464 421 396 857 837 817 755 728 697 674 602 579 539 484 441 416 881 861 841 778 751 719 697 623 600 560 504 461 436 904 885 865 800 773 742 719 645 621 581 524 481 456 976 956 936 868 841 809 787 708 685 645 584 541 516 999 980 960 890 863 832 809 730 706 666 604 561 536 928 908 888 823 796 764 742 666 643 603 544 501 476 952 932 912 845 818 787 764 687 664 624 564 521 496 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: 27,220 29,310 228 248 268 29,310 31,400 166 185 204 31,400 33,490 115 134 153 33,490 35,600 87 106 124 35,600 37,680 29 46 64 37,680 39,770 0 0 9 39,770 41,870 0 0 0 41,870 43,960 0 0 0 43,960 46,040 0 0 0 46,040 48,160 0 0 0 48,160 50,230 0 0 0 50,230 52,330 0 0 0 52,330 54,450 0 0 0 If line 13 is If line 13 is At least: 0 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 43,960 46,040 48,160 50,230 52,330 54,450 56,530 58,620 60,700 62,810 64,910 66,990 69,090 71,180 16 But less than: 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 43,960 46,040 48,160 50,230 52,330 54,450 56,530 58,620 60,700 62,810 64,910 66,990 69,090 71,180 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 1,075 288 222 171 143 81 27 0 0 0 0 0 0 0 308 241 190 162 99 44 15 0 0 0 0 0 0 328 260 209 181 116 62 32 3 0 0 0 0 0 348 279 228 199 134 79 50 20 0 0 0 0 0 368 297 246 218 151 97 67 38 8 0 0 0 0 388 316 265 237 169 114 85 55 24 0 0 0 0 408 335 284 256 186 132 102 73 41 13 0 0 0 468 391 340 312 239 184 155 125 89 62 35 7 0 488 410 359 331 256 202 172 143 106 78 51 22 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 1,118 1,098 1,078 1,003 976 944 922 836 813 773 704 661 636 588 504 453 424 344 289 260 230 187 160 132 97 72 47 22 0 0 0 0 0 0 0 1,142 1,122 1,102 1,025 998 967 944 857 834 794 724 681 656 608 522 471 443 361 307 277 248 203 176 149 112 87 62 37 11 0 0 0 0 0 0 1,189 1,170 1,150 1,070 1,043 1,012 989 900 876 836 764 721 696 648 560 509 481 396 342 312 283 236 208 181 142 117 92 67 38 15 0 0 0 0 0 1,213 1,193 1,173 1,093 1,066 1,034 1,012 921 898 858 784 741 716 668 579 528 499 414 359 330 300 252 225 197 157 132 107 82 52 29 6 0 0 0 0 1,284 1,265 1,245 1,160 1,133 1,102 1,079 985 961 921 844 801 776 728 635 584 556 466 412 382 353 301 273 246 202 177 152 127 93 70 47 22 1 0 0 1,332 1,312 1,292 1,205 1,178 1,147 1,124 1,027 1,004 964 884 841 816 768 672 621 593 501 447 417 388 333 306 279 232 207 182 157 121 98 74 47 26 5 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: 1,023 1,047 1,071 1,094 1,003 1,027 1,051 1,075 983 1,007 1,031 1,055 913 935 958 980 886 908 931 953 854 877 899 922 832 854 877 899 751 772 793 815 728 749 770 791 688 709 730 751 624 644 664 684 581 601 621 641 556 576 596 616 508 528 548 568 429 447 466 485 378 396 415 434 349 368 387 406 274 291 309 326 219 237 254 272 190 207 225 242 160 178 195 213 122 138 154 171 95 111 127 143 67 84 100 116 37 52 67 82 12 27 42 57 0 2 17 32 0 0 0 7 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 1,146 1,126 1,048 1,021 989 967 878 855 815 744 701 676 628 541 490 462 379 324 295 265 219 192 165 127 102 77 52 24 1 0 0 0 0 0 1,237 1,217 1,197 1,115 1,088 1,057 1,034 942 919 879 804 761 736 688 597 546 518 431 377 347 318 268 241 214 172 147 122 97 66 43 19 0 0 0 0 428 354 303 274 204 149 120 90 57 30 2 0 0 1,261 1,241 1,221 1,138 1,111 1,079 1,057 963 940 900 824 781 756 708 616 565 537 449 394 365 335 284 257 230 187 162 137 112 79 56 33 9 0 0 0 448 372 321 293 221 167 137 108 73 46 19 0 0 1,308 1,288 1,268 1,183 1,156 1,124 1,102 1,006 983 943 864 821 796 748 654 603 574 484 429 400 370 317 290 262 217 192 167 142 107 84 61 34 13 0 0 Renters Refund Table But less than: 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 43,960 46,040 48,160 50,230 52,330 54,450 56,530 58,620 60,700 62,810 64,910 66,990 69,090 71,180 73,270 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 1,379 1,403 1,336 1,360 1,383 1,316 1,340 1,363 1,228 1,250 1,273 1,201 1,223 1,246 1,169 1,192 1,214 1,147 1,169 1,192 1,048 1,070 1,091 1,025 1,046 1,068 985 1,006 1,028 904 924 944 861 881 901 836 856 876 788 808 828 691 710 729 640 659 678 612 631 649 519 536 554 464 482 499 435 452 470 405 423 440 349 366 382 322 338 355 295 311 327 247 262 277 222 237 252 197 212 227 172 187 202 134 148 162 111 125 139 88 102 116 59 72 84 38 51 63 17 30 42 0 9 22 0 0 0 But less than: 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 43,960 and line 17 is at least: $1,775 1,800 but less than: $1,800 1,825 your property tax refund is: 1,688 1,712 1,668 1,692 1,648 1,672 1,543 1,565 1,516 1,538 1,484 1,507 1,462 1,484 1,346 1,367 1,323 1,344 1,283 1,304 1,184 1,204 1,141 1,161 1,116 1,136 1,068 1,088 954 972 903 921 874 893 764 781 709 727 680 697 650 668 If line 13 is At least: 0 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 43,960 46,040 48,160 50,230 52,330 54,450 56,530 58,620 60,700 62,810 64,910 66,990 69,090 71,180 73,270 If line 13 is At least: 0 2,080 4,170 6,300 8,360 10,460 12,560 14,660 16,750 18,860 20,940 23,010 25,110 27,220 29,310 31,400 33,490 35,600 37,680 39,770 41,870 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 1,427 1,407 1,387 1,295 1,268 1,237 1,214 1,112 1,089 1,049 964 921 896 848 747 696 668 571 517 487 458 398 371 344 292 267 242 217 176 153 129 97 76 55 34 0 1,451 1,431 1,411 1,318 1,291 1,259 1,237 1,133 1,110 1,070 984 941 916 868 766 715 687 589 534 505 475 414 387 360 307 282 257 232 189 166 143 109 88 67 47 0 1,474 1,455 1,435 1,340 1,313 1,282 1,259 1,155 1,131 1,091 1,004 961 936 888 785 734 706 606 552 522 493 431 403 376 322 297 272 247 203 180 157 122 101 80 59 0 1,498 1,478 1,458 1,363 1,336 1,304 1,282 1,176 1,153 1,113 1,024 981 956 908 804 753 724 624 569 540 510 447 420 392 337 312 287 262 217 194 171 134 113 92 72 0 1,546 1,526 1,506 1,408 1,381 1,349 1,327 1,218 1,195 1,155 1,064 1,021 996 948 841 790 762 659 604 575 545 479 452 425 367 342 317 292 244 221 198 159 138 117 97 0 1,641 1,621 1,601 1,498 1,471 1,439 1,417 1,303 1,280 1,240 1,144 1,101 1,076 1,028 916 865 837 729 674 645 615 544 517 490 427 402 377 352 299 276 253 209 188 167 147 0 1,522 1,502 1,482 1,385 1,358 1,327 1,304 1,197 1,174 1,134 1,044 1,001 976 928 822 771 743 641 587 557 528 463 436 409 352 327 302 277 231 208 184 147 126 105 84 0 1,569 1,550 1,530 1,430 1,403 1,372 1,349 1,240 1,216 1,176 1,084 1,041 1,016 968 860 809 781 676 622 592 563 496 468 441 382 357 332 307 258 235 212 172 151 130 109 0 1,593 1,573 1,553 1,453 1,426 1,394 1,372 1,261 1,238 1,198 1,104 1,061 1,036 988 879 828 799 694 639 610 580 512 485 457 397 372 347 322 272 249 226 184 163 142 122 0 1,617 1,597 1,577 1,475 1,448 1,417 1,394 1,282 1,259 1,219 1,124 1,081 1,056 1,008 897 846 818 711 657 627 598 528 501 474 412 387 362 337 286 263 239 197
Extracted from PDF file 2023-minnesota-form-m1pr-instructions.pdf, last modified December 2023

More about the Minnesota Form M1PR Instructions Individual Income Tax Tax Credit TY 2023

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 January 2024, so this is the latest version of Form M1PR Instructions, fully updated for tax year 2023. 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.


eFile your Minnesota tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Minnesota and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

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 Homestead Credit Refund (for Homeowners) and Renters Property Tax Refund
Form M1M Income Additions and Subtractions (onscreen version)
Form M1PR Instructions Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet

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 January 2024.

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 five 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:


2023 Form M1PR Instructions

2023 Property Tax Refund Return (M1PR) Instructions

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


TaxFormFinder Disclaimer:

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

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/minnesota/form-m1pr-instructions