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

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