Minnesota Amended Homestead Credit Refund (for Homeowners)

Amended Homestead Credit Refund (for Homeowners)
M1PRX, Amended Property Tax Refund Return
2023 Form M1PRX, Amended Homestead Credit Refund (for Homeowners)
and Renter's Property Tax Refund

*235811*

You will need the 2023 Form M1PR instructions, including refund tables, to complete this form. Do not use staples on anything you submit.
Your First Name and Initial

Last Name

Social Security Number

Date of Birth (MM/DD/YYYY)

If Joint Return, Spouse First Name and Initial

Spouse Last Name

Spouse Social Security Number

Spouse Date of Birth

City

State

Current Home Address

Check that apply:

Renter

Homeowner

Nursing home or adult foster care resident

Mobile home owner

Mark box if your income changed because of a federal adjustment. Enclose a complete copy of the federal adjustment.

1 Federal adjusted gross income (from line 1 of Form M1, see instructions if you did not file Form M1)  .  .  .  .  .  .  .  .  .  .  . 1
2 Nontaxable Social Security and/or Railroad Retirement Board benefits received
and not included in line 1 above (determine from instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
3 Deduction for contributions to a qualified retirement plan
(add lines 16 and 20 of federal Schedule 1) Also see line 9 of this Form M1PRX .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3
4 Total payments from programs including MFIP (MN Family Investment Program), MSA (MN Supplemental
Aid), SSI (Supplemental Security Income), GA (General Assistance), and MN Housing Support (formerly GRH)  .  .  . 4
5 Additional nontaxable income from line 20 of Schedule M1PR-AI, Additions to Income  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

5

6
7

Add lines 1 through 5 (if you are a renter and this line is less than the rent you paid, enclose an explanation)  .  .  .  . 6
Subtraction for 65 or older (born before January 2, 1959) or disabled:
If you (or your spouse if filing a joint return) are age 65 or older or are disabled, enter $4,800:  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7
(B) Disabled
(A) 65 or Older
Check the box if you or your spouse are:
8 Dependent Subtraction: Enter your subtraction for dependents (determine from worksheet in instructions)  .  .  . 8
Number of dependents:
Names and Social Security Numbers:
9

Retirement Account subtraction (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9

10
11

Total other subtractions (see instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10
Subtraction type
This line intentionally left blank .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11

12

Add lines 7 through 11  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12

13

Subtract line 12 from line 6  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 13

14

Co-occupant Income (from line 13 of Worksheet 5 - Co-occupant Income. If negative, enter as a negative) .  .  .  .  .  . 14

15

Add line 14 to line 13  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 15

16

Enter total rent from CRP(s) (you must enclose your CRPs)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 16

17
18

Multiply line 16 by 17% (.17)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 7
Renter's Refund. Using the amount from line 13 and line 17, find the amount to enter here from the renters
refund table in the instructions. Continue with lines 23-25  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 8

Homeowners — Do not complete lines 16-18. Continue to next section.

Homeowners

Property ID Number
County where property is located
19 Property tax from line 1 of Statement of Property Taxes Payable in 2024  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1 9
(Mobile homeowners: See worksheet 1 in the instructions)
20 If claiming the special refund, enter amount from line 41 of Schedule 1 on next page (see instructions)  .  .  .  .  .  .  . 2 0

9995

ZIP Code

Department use only:
Effective interest date:

2023 M1PRX, page 2
*235821*
21
22

Subtract line 20 from line 19 (if result is zero or less, leave blank)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 1
Homestead Credit Refund: Using the amounts from line 15 and line 21,
find the amount to enter here from the homeowners refund table in the instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 2

Homeowners and Renters
23
24

Add lines 18, 20, and 22  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 3
Original Refund. Refund amount from line 23 of your Form M1PR, previous Form M1PRX,
or audit report (see Form M1PRX instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 4

25

Additional Refund. If line 23 is more than line 24, subtract line 24 from line 23.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 5

26

If line 24 is more than line 23, subtract line 23 from line 24  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 6

27

Interest (see Form M1PRX instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 7

28

Amount You Owe. Add lines 26 and 27 (see Form M1PRX instructions)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2 8

Schedule 1 - Special Refund

To qualify, you must have owned and lived in this homestead both on January 2, 2023, and on January 2, 2024. If you qualify, see the instructions.
29
30

31
32
33

34
35
36
37
38

Line 1 of Statement of Property Taxes Payable in 2024. If the Statement does not list an amount for new
improvements or expired exclusions, skip lines 30 and 31 and enter this amount on line 32.  .  .  .  .  .  .  .  .  .  .  .  .  . 2 9
If the Statement lists an amount for new improvements or expired exclusions, complete and enclose
Worksheet 3 from the instructions and enter the percentage from Step 3 here .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 0

%

Multiply line 29 by the percentage on line 30  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 1
If you did not have new improvements or expired exclusions, enter the amount from line 29.
If you had new improvements or expired exclusions, subtract line 31 from line 29.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 2
From your Statement of Property Taxes Payable in 2024, enter the amount from line 2 (2023 column).
If there is no amount on line 2, see instructions.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 3
Disabled Veterans Homestead Exclusion (see instructions)
Special refund (not your regular refund) from line 20 of your 2022 Form M1PR  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 4
Subtract line 34 from line 33 (if result is a negative number or more than line 32, STOP HERE;
you are not eligible for the special refund)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 5
Subtract line 35 from line 32 (if result is less than $100, STOP HERE;
you are not eligible for the special refund)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 6
Amount from Line 35 ___________ X 12% (0.12)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 7
Amount from line 37 or $100, whichever is greater .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3 8

39
40
41

Subtract line 38 from line 36 (if result is zero or less, STOP HERE; you are not eligible for this special refund) 3 9
Multiply line 39 by 60% (.60)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4 0
Special Refund. Amount from line 40 or $1,000, whichever is less.
Enter the amount here and on line 20 of this Form M1PRX. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4 1

42

Direct deposit of your refund (you must use an account not associated with a foreign bank):
Checking

Savings

Routing Number

Account Number

Taxpayer: I declare that this return is correct and complete to the best of my knowledge and belief.
Your Signature

Spouse’s Signature (If Filing Jointly)

Date (MM/DD/YYYY)

Daytime Phone

Paid Preparer’s Signature

Date (MM/DD/YYYY)

PTIN or VITA/TCE # (required)

Preparer’s Daytime Phone

I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.

Explanation of change: Enclose a page explaining changes. Include supporting forms and schedules, such as corrected CRPs or property tax
statements. If you do not enclose the required information or provide an explanation, processing of your Form M1PRX will be delayed.
Mail to: Minnesota Property Tax Refund, 600 N. Robert St., St. Paul, MN 55146-0020

9995

Instructions for Form M1PRX
Amended Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund Return
Use Form M1PRX to amend your original Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. You can
use Form M1PRX to either apply for an additional refund or pay back some or all of the refund you received.

Should I file Form M1PRX?

File Form M1PRX if your property tax refund amount on Form M1PR changes for any reason, including any of the following:
• You made a mistake on your original Form M1PR.
• You are a homeowner who received a corrected Statement of Property Taxes Payable.
• You are a homeowner who received an abatement of some of your property taxes.
•	 You	are	a	renter	who	received	a	corrected	or	an	additional	Certificate	of	Rent	Paid	(CRP).
• Your household income has changed.
There	are	civil	and	criminal	penalties	for	not	filing	an	amended	return	if	you	are	required	to	do	so,	and	for	filing	a	return	containing	false	information.

Explanation of Change

You must include an explanation of any changes you are making. Enclose a separate page with your Form M1PRX to explain the changes.

Deadline for Filing

The	deadline	for	filing	Form	M1PRX	is	3.5	years	from	the	due	date	of	the	original	Form	M1PR.	For	example,	if	your	property	tax	refund	
return	is	due	August	15,	2024,	then	your	Form	M1PRX	is	due	February	15,	2028.

What will I need?

To	complete	Form	M1PRX,	you	may	need	any	of	the	following	(for	the	year	you	are	amending):
•	 A	copy	of	the	original	2023	Form	M1PR
•	 2023	Form	M1PR	instructions	(including	refund	tables)
• Any documents you received from the Minnesota Department of Revenue making a change to your Minnesota income tax return
• Any documents you received from the IRS making a change to your federal income tax return
• If you are a homeowner or mobile home owner, any corrected Statements of Property Taxes Payable. You must include a copy of any corrected Statement of Property Taxes Payable you received. If you do not, your refund will be delayed or denied.
• If you are a renter, any corrected CRPs. Submit the CRPs issued and signed by your landlord. Do not use a CRP created by software you
used to complete your return. You must include a copy of any corrected CRP you received. If you do not, your refund will be delayed
or denied.

All Applicants

Your Name and Address

Enter	your	current	name	and	address.	If	you	have	changed	your	name	since	you	filed	your	original	Form	M1PR,	explain	the	change	on	a	separate sheet.

Place an X in All Boxes That Apply

Place an X in each box that applied to you during the year you are amending. If you do not place an X in the same boxes that you placed an X
in on your original Form M1PR, explain the change on a separate sheet.

Federal Changes

If	you	are	filing	Form	M1PRX	because	the	IRS	made	a	change	to	your	income,	place	an	X	in	the	box	below	the	name	and	address	section.	
Include	a	copy	of	any	documents	you	received	from	the	IRS	when	you	file	your	Form	M1PRX.

Filing an Amended Return For Another Taxpayer

If	you	are	filing	Form	M1PRX	for	another	person,	enclose	a	completed	Form	REV184i,	Individual or Sole Proprietor Power of Attorney, or a
copy of the court appointment authorizing you to represent the person.
If	you	are	filing	Form	M1PRX	on	behalf	of	a	deceased	person,	any	additional	refund	would	be	considered	part	of	the	estate.	Include	Form	
M23,	Claim for a Refund For a Deceased Taxpayer, and a copy of the court appointment authorizing you to represent the deceased person
when	you	file	Form	M1PRX.

Line Instructions

Line 24—Original Refund Amount

Enter	the	refund	amount	from	line	23	of	your	Form	M1PR.	If	your	refund	changed	because	we	adjusted	your	return	or	because	you	previously	
filed	Form	M1PRX,	enter	the	adjusted	refund	amount.

Continued

Line 25—Additional Refund

If	line	23	is	more	than	line	24	subtract	line	24	from	line	23.	This	is	your	additional	refund.	Skip	lines	26	through	28.
If	you	want	your	refund	directly	deposited	into	your	checking	or	savings	account,	see	the	instructions	for	line	42.
If	you	owe	Minnesota	taxes,	criminal	fines,	or	debts	to	other	government	agencies,	we	must	apply	any	additional	property	tax	refund	to	these	
debts. If you participate in the Senior Citizens Property Tax Deferral Program, we will apply your additional refund to your deferred property
tax total.
If	your	debt	is	less	than	your	additional	refund,	you	will	receive	the	difference.

Line 27—Interest

You	must	pay	interest	on	the	amount	on	line	26.	To determine the interest you owe, visit our website at www.revenue.state.mn.us and type interest rates into the Search box.

Line 28—Amount You Owe

Add	lines	26	and	27	and	enter	the	result	on	line	28	of	Form	M1PRX.	This	is	the	total	amount	you	must	pay.
You may pay the amount you owe electronically, by credit card, or by check. To make a payment, go to our website at www.revenue.state.
mn.us and choose Make a Payment under Top Tasks for Individuals .

Line 42—Direct Deposit of Refund

If	you	want	your	refund	on	line	25	directly	deposited	into	your	checking	or	savings	account,	enter	the	requested	information	on	line	42.	
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.
You can find your bank’s routing number and

If	the	routing	or	account	number	is	incorrect	or	is	not	accepted	by	your	financial	institution,	your	 account number on the bottom of your check.
refund will be sent to you in the form of a paper check.
By	completing	line	42,	you	authorize	us	and	your	financial	institution	to	initiate	electronic	credit	
entries	and,	if	necessary,	debit	entries	and	adjustments	for	any	credits	made	in	error.

Sign Your Return

You	must	sign	your	Form	M1PRX.	If	you	are	married	and	filing	Form	M1PRX	with	your	spouse,	both	of	you	must	sign.	If	you	paid	someone	
to prepare your return, that person must also sign.
You	must	enclose	copies	of	any	documents	you	received	from	us	or	the	IRS	which	have	made	it	necessary	for	you	to	file	Form	M1PRX.	Also,	
enclose	any	corrected	CRPs	or	Statements	of	Property	Taxes	Payable	in	2024.

Return Checkbox Authorization

Check this box to authorize the department to discuss this return with the preparer. 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 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.

Use of Information

All information provided on Form M1PRX is private under state law. It cannot be given to others without your consent except to the IRS, other
Minnesota state agencies, local government agencies, and other state governments that are authorized by law to receive the information. For a
list of authorized agencies and possible uses of your Social Security number, see the Form M1PR instructions.

What is required?

Information not required. Although	not	required	on	Form	M1PRX,	we	ask	for:	
•	 Your	date	of	birth	(and	your	spouse's,	if	filing	a	joint	return)
•	 Your	daytime	phone	number	in	case	we	have	a	question	about	your	return	
•	 The	phone	number	and	identification	number	of	the	person	you	paid	to	prepare	your	return
All other information is required. You	must	provide	your	Social	Security	number	(see	Minnesota	Statute	270C.306)	and	all	other	information on this form in order to properly identify you. This ensures that your amended return is properly processed. If you do not provide it, your
property tax refund will be delayed or denied.

Forms and Information

• Website: www.revenue.state.mn.us
• Email: [email protected]
• Phone:	651-296-3781	or	1-800-652-9094	(toll-free)
This information is available in alternate formats.