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

Homestead Credit Refund and Renter’s Property Tax Refund Instruction Booklet
2024 Property Tax Refund Return (M1PR) Instructions
2024

Homestead
Credit Refund
(for Homeowners)
Forms and Instructions

> Form M1PR

Homestead Credit Refund

> Schedule M1PR-SR
Special Refund

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 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 $139,320.

•	

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, 2025.

•	

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 2024 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 $5,050 in 2024, 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 $5,050
•	 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, 2024 and January 2, 2025
•	 Your net property tax on your homestead increased by more than 12% from 2024 to 2025
•	 The increase was at least $100
For more information, see Schedule M1PR-SR, Special Refund.

Your 2024 return should be electronically filed, postmarked, or
dropped off by August 15, 2025.
The final deadline to claim the 2024 refund is August 15, 2026.
2

Living Situation

Starting 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 2024

X

Owned and lived in a home on January 2, 2025

X

Rented during 2024 and then owned and lived in your home on January 2, 2025

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, 2025, 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 2025 that you receive in March 2025 to complete your 2024 return.
Do not use your 2024 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 2024,
you must apply for homestead status with your county assessor’s office and submit the application on or before December 31, 2025. 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 15, 2026. 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 2024:
•	 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 2025 before applying for the 2024 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, 2029 to file an amended 2024 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 2024 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 2024, 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 2024, you or your
spouse may also claim the renter’s credit on Schedule M1RENT of your 2024 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.

You owned and lived
in your home for part
of 2024, but not on
January 2, 2025

You are not eligible for the property tax refund, but you may be eligible for the renter’s rebate reported on
Schedule M1RENT of your 2024 Minnesota Income Tax Return.

You rented during
2024 and then owned
and lived in your
home on January 2,
2025

You may claim both the property tax refund on Form M1PR and the renter’s rebate on Schedule M1RENT of
your 2024 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.

Got married
during the year

Were both a
renter and a
homeowner
during the year

6

Only the spouse who owned and lived in the home on January 2, 2025, can apply as the homeowner for
the home. Enter the full amount from line 1 of your 2025 Statement of Property Taxes Payable on line 14 of
Form M1PR.

Complete and enclose Worksheet 5 on page 13.

Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2025 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 only for the special property tax refund on your homestead, skip lines 1-13.
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 2024 Form M1. If the amount is a negative number, enter as a negative number. If
you did not file a 2024 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 2024 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	
•	 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	
•	 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)
•	 Educator expenses

8

•	 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 2024 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
•	 COVID-19 federal economic stimulus 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, 1960 or disabled

You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2024. If
you were not certified, you may still qualify as disabled if, during 2024, 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 $5,050. 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
7,070
13,635
19,695
25,250
30,300

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. 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.
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 reported on your 2024 Form 1099MISC.

Line 14

Enter the property tax amount from line 1 of your Statement of Property Taxes Payable in 2025. 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 2024 to 2025, 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, Special Refund, 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.

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
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 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

9

Line Instructions (cont.)
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 2025 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.
Saves 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 2026. 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 2024 CRP by 17% (.17)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1	

.

2	 Line 1 of your Statement of Property Taxes Payable in 2025  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 2025
	 (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 2024 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 2025 column
	 listed on your Statement(s) of Property Taxes Payable in 2025  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1	

.

2	 Amount of Taxable Market Value in the 2025 column as listed on your
	 Statement(s) of Property Taxes Payable in 2025 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 on page 8 for examples) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 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 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 $5,050. If they qualified and they lived with you for part of the year, multiply $421. ($5,050/12) by the number of
months they lived with you. Do not enter more than $5,050.
Step 8
Use 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 10
Non-deductible alimony payments: Include alimony payments your co-occupant made that 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 your co-occupant’s
Schedule M1M, Income Additions and Subtractions.
One-time rebates for tax year 2021: Enter the amount of your co-occupant’s one-time rebate for tax year 2021 that was reported on their
2024 Form 1099-MISC.
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
2,140
2
24
46
68
2,140
4,260
0
2
24
46
4,260
6,450
0
0
0
20
6,450
8,610
0
0
0
0
8,610
10,740
0
0
0
0
10,740
12,890
0
0
0
0
12,890
15,040
0
0
0
0
15,040
17,170
0
0
0
0
17,170
and up
0
0
0
0

100

125

150

175

200

225

250

275

125

150

175

200

225

250

275

300

90
68
42
12
0
0
0
0
0

112
90
64
33
2
0
0
0
0

134
112
86
54
22
0
0
0
0

156
134
108
74
43
9
0
0
0

178
156
130
95
64
29
3
0
0

200
178
152
116
85
50
23
0
0

222
200
174
137
105
71
44
4
0

244
222
196
157
126
92
65
25
0

375

400

425

450

475

500

525

550

575

400

425

450

475

500

525

550

575

600

332
310
284
240
209
175
148
108
64
17
0
0
0
0
0

354
332
306
261
230
195
169
129
85
37
0
0
0
0
0

376
354
328
282
251
216
189
149
106
58
7
0
0
0
0

398
376
350
303
271
237
210
170
126
79
27
0
0
0
0

420
398
372
323
292
258
231
191
147
100
46
0
0
0
0

442
420
394
344
313
278
252
212
168
120
66
15
0
0
0

464
442
416
365
334
299
272
232
189
141
85
34
0
0
0

486
464
438
386
354
320
293
253
209
162
105
54
20
0
0

508
486
460
406
375
341
314
274
230
183
124
73
39
6
0

675

700

725

750

775

800

825

850

875

700

725

750

775

800

825

850

875

900

596
574
548
489
458
424
397
357
313
266
202
151
117
84
47
16
0
0
0
0
0
0

618
596
570
510
479
444
418
378
334
286
222
171
137
103
65
34
2
0
0
0
0
0

640
618
592
531
500
465
438
398
355
307
241
190
156
123
84
52
21
0
0
0
0
0

662
640
614
552
520
486
459
419
375
328
261
210
176
142
102
70
39
7
0
0
0
0

684
662
636
572
541
507
480
440
396
349
280
229
195
162
120
89
57
24
0
0
0
0

706
684
658
593
562
527
501
461
417
369
300
249
215
181
138
107
75
41
12
0
0
0

728
706
680
614
583
548
521
481
438
390
319
268
234
201
157
125
94
58
29
0
0
0

750
728
702
635
603
569
542
502
458
411
339
288
254
220
175
143
112
75
46
17
0
0

772
750
724
655
624
590
563
523
479
432
358
307
273
240
193
162
130
92
63
34
4
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
2,140
266
288
310
2,140
4,260
244
266
288
4,260
6,450
218
240
262
6,450
8,610
178
199
220
8,610
10,740
147
168
188
10,740
12,890
112
133
154
12,890
15,040
86
106
127
15,040
17,170
46
66
87
17,170
19,340
2
23
43
19,340
21,480
0
0
0
21,480
23,610
0
0
0
23,610
25,770
0
0
0
25,770
27,930
0
0
0
27,930
30,080
0
0
0
30,080
and up
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
2,140
530
552
574
2,140
4,260
508
530
552
4,260
6,450
482
504
526
6,450
8,610
427
448
469
8,610
10,740
396
417
437
10,740
12,890
361
382
403
12,890
15,040
335
355
376
15,040
17,170
295
315
336
17,170
19,340
251
272
292
19,340
21,480
203
224
245
21,480
23,610
144
163
183
23,610
25,770
93
112
132
25,770
27,930
59
78
98
27,930
30,080
25
45
64
30,080
32,220
0
11
29
32,220
34,380
0
0
0
34,380
36,530
0
0
0
36,530
38,690
0
0
0
38,690
40,830
0
0
0
40,830
42,980
0
0
0
42,980
45,120
0
0
0
45,120
and up
0
0
0

If line 13 is:

14

Homestead Credit Refund Table
If line 13 is:
at least

0
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140

but less than
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
and up

and line 16 is at least:
900
925
950
975
but less than:
925
950
975
1,000
	your homestead credit refund is:
794
816
838
860
772
794
816
838
746
768
790
812
676
697
718
738
645
666
686
707
610
631
652
673
584
604
625
646
544
564
585
606
500
521
541
562
452
473
494
515
378
397
417
436
327
346
366
385
293
312
332
351
259
279
298
318
211
230
248
266
180
198
216
235
148
167
185
203
109
126
143
160
80
97
114
131
51
68
85
102
21
38
55
72
0
9
26
43
0
0
0
14
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

882
860
834
759
728
693
667
627
583
535
456
405
371
337
284
253
221
177
148
119
89
60
31
2
0
0
0
0
0

904
882
856
780
749
714
687
647
604
556
475
424
390
357
303
271
240
194
165
136
106
77
48
19
0
0
0
0
0

926
904
878
801
769
735
708
668
624
577
495
444
410
376
321
289
258
211
182
153
123
94
65
36
7
0
0
0
0

948
926
900
821
790
756
729
689
645
598
514
463
429
396
339
308
276
228
199
170
140
111
82
53
24
0
0
0
0

970
948
922
842
811
776
750
710
666
618
534
483
449
415
357
326
294
245
216
187
157
128
99
70
41
12
0
0
0

992
970
944
863
832
797
770
730
687
639
553
502
468
435
376
344
313
262
233
204
174
145
116
87
58
29
0
0
0

1,014
992
966
884
852
818
791
751
707
660
573
522
488
454
394
362
331
279
250
221
191
162
133
104
75
46
16
0
0

1,036
1,014
988
904
873
839
812
772
728
681
592
541
507
474
412
381
349
296
267
238
208
179
150
121
92
63
33
4
0

15

Homestead Credit Refund Table
If line 13 is:
at least

0
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170

16

but less than
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
and up

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:
1,058
1,080
1,102
1,124
1,036
1,058
1,080
1,102
1,010
1,032
1,054
1,076
925
946
967
987
894
915
935
956
859
880
901
922
833
853
874
895
793
813
834
855
749
770
790
811
701
722
743
764
612
631
651
670
561
580
600
619
527
546
566
585
493
513
532
552
430
449
467
485
399
417
435
454
367
386
404
422
313
330
347
364
284
301
318
335
255
272
289
306
225
242
259
276
196
213
230
247
167
184
201
218
138
155
172
189
109
126
143
160
80
97
114
131
50
67
84
101
21
38
55
72
0
9
26
43
0
0
0
14
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

1,146
1,124
1,098
1,008
977
942
916
876
832
784
690
639
605
571
503
472
440
381
352
323
293
264
235
206
177
148
118
89
60
31
2
0
0
0
0
0

1,168
1,146
1,120
1,029
998
963
936
896
853
805
709
658
624
591
522
490
459
398
369
340
310
281
252
223
194
165
135
106
77
48
19
0
0
0
0
0

1,190
1,168
1,142
1,050
1,018
984
957
917
873
826
729
678
644
610
540
508
477
415
386
357
327
298
269
240
211
182
152
123
94
65
36
6
0
0
0
0

1,212
1,190
1,164
1,070
1,039
1,005
978
938
894
847
748
697
663
630
558
527
495
432
403
374
344
315
286
257
228
199
169
140
111
82
53
23
0
0
0
0

1,234
1,212
1,186
1,091
1,060
1,025
999
959
915
867
768
717
683
649
576
545
513
449
420
391
361
332
303
274
245
216
186
157
128
99
70
40
11
0
0
0

1,256
1,234
1,208
1,112
1,081
1,046
1,019
979
936
888
787
736
702
669
595
563
532
466
437
408
378
349
320
291
262
233
203
174
145
116
87
57
28
0
0
0

1,278
1,256
1,230
1,133
1,101
1,067
1,040
1,000
956
909
807
756
722
688
613
581
550
483
454
425
395
366
337
308
279
250
220
191
162
133
104
74
45
16
0
0

1,300
1,278
1,252
1,153
1,122
1,088
1,061
1,021
977
930
826
775
741
708
631
600
568
500
471
442
412
383
354
325
296
267
237
208
179
150
121
91
62
33
4
0

Homestead Credit Refund Table
If line 13 is:
at least

0
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910

but less than
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910
and up

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:
1,322
1,344
1,366
1,388
1,300
1,322
1,344
1,366
1,274
1,296
1,318
1,340
1,174
1,195
1,216
1,236
1,143
1,164
1,184
1,205
1,108
1,129
1,150
1,171
1,082
1,102
1,123
1,144
1,042
1,062
1,083
1,104
998
1,019
1,039
1,060
950
971
992
1,013
846
865
885
904
795
814
834
853
761
780
800
819
727
747
766
786
649
668
686
704
618
636
654
673
586
605
623
641
517
534
551
568
488
505
522
539
459
476
493
510
429
446
463
480
400
417
434
451
371
388
405
422
342
359
376
393
313
330
347
364
284
301
318
335
254
271
288
305
225
242
259
276
196
213
230
247
167
184
201
218
138
155
172
189
108
125
142
159
79
96
113
130
50
67
84
101
21
38
55
72
0
8
24
39
0
0
0
12
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

1,410
1,388
1,362
1,257
1,226
1,191
1,165
1,125
1,081
1,033
924
873
839
805
722
691
659
585
556
527
497
468
439
410
381
352
322
293
264
235
206
176
147
118
89
55
28
1
0
0
0

1,432
1,410
1,384
1,278
1,247
1,212
1,185
1,145
1,102
1,054
943
892
858
825
741
709
678
602
573
544
514
485
456
427
398
369
339
310
281
252
223
193
164
135
106
71
44
17
0
0
0

1,454
1,432
1,406
1,299
1,267
1,233
1,206
1,166
1,122
1,075
963
912
878
844
759
727
696
619
590
561
531
502
473
444
415
386
356
327
298
269
240
210
181
152
123
87
60
33
6
0
0

1,476
1,454
1,428
1,319
1,288
1,254
1,227
1,187
1,143
1,096
982
931
897
864
777
746
714
636
607
578
548
519
490
461
432
403
373
344
315
286
257
227
198
169
140
102
75
48
21
0
0

1,498
1,476
1,450
1,340
1,309
1,274
1,248
1,208
1,164
1,116
1,002
951
917
883
795
764
732
653
624
595
565
536
507
478
449
420
390
361
332
303
274
244
215
186
157
118
91
64
37
10
0

1,520
1,498
1,472
1,361
1,330
1,295
1,268
1,228
1,185
1,137
1,021
970
936
903
814
782
751
670
641
612
582
553
524
495
466
437
407
378
349
320
291
261
232
203
174
134
107
80
53
26
0

1,542
1,520
1,494
1,382
1,350
1,316
1,289
1,249
1,205
1,158
1,041
990
956
922
832
800
769
687
658
629
599
570
541
512
483
454
424
395
366
337
308
278
249
220
191
150
123
96
69
41
0

1,564
1,542
1,516
1,402
1,371
1,337
1,310
1,270
1,226
1,179
1,060
1,009
975
942
850
819
787
704
675
646
616
587
558
529
500
471
441
412
383
354
325
295
266
237
208
165
138
111
84
57
0

17

	

Homestead Credit Refund Table
If line 13 is:
at least

0
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910
88,060
90,200
92,350
94,500
96,650

18

but less than
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910
88,060
90,200
92,350
94,500
96,650
and up

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:
1,586
1,608
1,630
1,652
1,564
1,586
1,608
1,630
1,538
1,560
1,582
1,604
1,423
1,444
1,465
1,485
1,392
1,413
1,433
1,454
1,357
1,378
1,399
1,420
1,331
1,351
1,372
1,393
1,291
1,311
1,332
1,353
1,247
1,268
1,288
1,309
1,199
1,220
1,241
1,262
1,080
1,099
1,119
1,138
1,029
1,048
1,068
1,087
995
1,014
1,034
1,053
961
981
1,000
1,020
868
887
905
923
837
855
873
892
805
824
842
860
721
738
755
772
692
709
726
743
663
680
697
714
633
650
667
684
604
621
638
655
575
592
609
626
546
563
580
597
517
534
551
568
488
505
522
539
458
475
492
509
429
446
463
480
400
417
434
451
371
388
405
422
342
359
376
393
312
329
346
363
283
300
317
334
254
271
288
305
225
242
259
276
181
197
213
228
154
170
186
201
127
143
159
174
100
116
132
147
73
89
104
120
0
7
23
38
0
0
0
10
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

1,674
1,652
1,626
1,506
1,475
1,440
1,414
1,374
1,330
1,282
1,158
1,107
1,073
1,039
941
910
878
789
760
731
701
672
643
614
585
556
526
497
468
439
410
380
351
322
293
244
217
190
163
136
54
26
0
0
0
0

1,696
1,674
1,648
1,527
1,496
1,461
1,434
1,394
1,351
1,303
1,177
1,126
1,092
1,059
960
928
897
806
777
748
718
689
660
631
602
573
543
514
485
456
427
397
368
339
310
260
233
206
179
152
70
41
13
0
0
0

1,718
1,696
1,670
1,548
1,516
1,482
1,455
1,415
1,371
1,324
1,197
1,146
1,112
1,078
978
946
915
823
794
765
735
706
677
648
619
590
560
531
502
473
444
414
385
356
327
276
249
222
195
167
86
57
29
0
0
0

1,740
1,718
1,692
1,568
1,537
1,503
1,476
1,436
1,392
1,345
1,216
1,165
1,131
1,098
996
965
933
840
811
782
752
723
694
665
636
607
577
548
519
490
461
431
402
373
344
291
264
237
210
183
101
73
45
16
0
0

1,762
1,740
1,714
1,589
1,558
1,523
1,497
1,457
1,413
1,365
1,236
1,185
1,151
1,117
1,014
983
951
857
828
799
769
740
711
682
653
624
594
565
536
507
478
448
419
390
361
307
280
253
226
199
117
89
60
32
3
0

1,784
1,762
1,736
1,610
1,579
1,544
1,517
1,477
1,434
1,386
1,255
1,204
1,170
1,137
1,033
1,001
970
874
845
816
786
757
728
699
670
641
611
582
553
524
495
465
436
407
378
323
296
269
242
215
133
104
76
48
19
0

1,806
1,784
1,758
1,631
1,599
1,565
1,538
1,498
1,454
1,407
1,275
1,224
1,190
1,156
1,051
1,019
988
891
862
833
803
774
745
716
687
658
628
599
570
541
512
482
453
424
395
339
312
285
258
230
149
120
92
63
35
0

1,828
1,806
1,780
1,651
1,620
1,586
1,559
1,519
1,475
1,428
1,294
1,243
1,209
1,176
1,069
1,038
1,006
908
879
850
820
791
762
733
704
675
645
616
587
558
529
499
470
441
412
354
327
300
273
246
164
136
108
79
51
0

18

Homestead Credit Refund Table

								

If line 13 is:
at least

0
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910
88,060
90,200
92,350
94,500
96,650
98,800
100,940
103,090
105,240
107,390

19

but less than
2,140
4,260
6,450
8,610
10,740
12,890
15,040
17,170
19,340
21,480
23,610
25,770
27,930
30,080
32,220
34,380
36,530
38,690
40,830
42,980
45,120
47,270
49,410
51,550
53,700
55,850
58,000
60,140
62,290
64,430
66,580
68,720
70,870
73,020
75,170
77,320
79,460
81,610
83,760
85,910
88,060
90,200
92,350
94,500
96,650
98,800
100,940
103,090
105,240
107,390
and up

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:
1,850
1,872
1,894
1,916
1,828
1,850
1,872
1,894
1,802
1,824
1,846
1,868
1,672
1,693
1,714
1,734
1,641
1,662
1,682
1,703
1,606
1,627
1,648
1,669
1,580
1,600
1,621
1,642
1,540
1,560
1,581
1,602
1,496
1,517
1,537
1,558
1,448
1,469
1,490
1,511
1,314
1,333
1,353
1,372
1,263
1,282
1,302
1,321
1,229
1,248
1,268
1,287
1,195
1,215
1,234
1,254
1,087
1,106
1,124
1,142
1,056
1,074
1,092
1,111
1,024
1,043
1,061
1,079
925
942
959
976
896
913
930
947
867
884
901
918
837
854
871
888
808
825
842
859
779
796
813
830
750
767
784
801
721
738
755
772
692
709
726
743
662
679
696
713
633
650
667
684
604
621
638
655
575
592
609
626
546
563
580
597
516
533
550
567
487
504
521
538
458
475
492
509
429
446
463
480
370
386
402
417
343
359
375
390
316
332
348
363
289
305
321
336
262
278
293
309
180
196
212
227
152
167
183
199
123
139
155
171
95
111
126
142
66
82
98
114
0
0
8
24
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

1,938
1,916
1,890
1,755
1,724
1,689
1,663
1,623
1,579
1,531
1,392
1,341
1,307
1,273
1,160
1,129
1,097
993
964
935
905
876
847
818
789
760
730
701
672
643
614
584
555
526
497
433
406
379
352
325
243
215
186
158
129
39
10
0
0
0
0

1,960
1,938
1,912
1,776
1,745
1,710
1,683
1,643
1,600
1,552
1,411
1,360
1,326
1,293
1,179
1,147
1,116
1,010
981
952
922
893
864
835
806
777
747
718
689
660
631
601
572
543
514
449
422
395
368
341
259
230
202
174
145
55
25
0
0
0
0

1,982
1,960
1,934
1,797
1,765
1,731
1,704
1,664
1,620
1,573
1,431
1,380
1,346
1,312
1,197
1,165
1,134
1,027
998
969
939
910
881
852
823
794
764
735
706
677
648
618
589
560
531
465
438
411
384
356
275
246
218
189
161
71
41
11
0
0
0

2,004
1,982
1,956
1,817
1,786
1,752
1,725
1,685
1,641
1,594
1,450
1,399
1,365
1,332
1,215
1,184
1,152
1,044
1,015
986
956
927
898
869
840
811
781
752
723
694
665
635
606
577
548
480
453
426
399
372
290
262
234
205
177
87
57
27
0
0
0

2,026
2,004
1,978
1,838
1,807
1,772
1,746
1,706
1,662
1,614
1,470
1,419
1,385
1,351
1,233
1,202
1,170