Instructions For Minnesota Property Tax Refund (Page 5 of 24) in pdf

Completing the heading

Special situations

If a person died

Name and address section

State elections campaign fund

Only a surviving spouse or dependent can

Print the information in the name and

If you did not make a designation on your

file Form M1PR on behalf of a deceased

address section using capital letters and

2001 Minnesota income tax return, you

person. No one else, including the

black ink or dark pencil. Be sure to use

may designate $5 to go to help candidates

personal representative of the estate, may

your legal name; do not fill in a nickname.

for state offices pay campaign expenses. To

file for the refund of the deceased person.

designate, find the party of your choice in

If your present address is a foreign address,

the list provided on your M1PR and fill in

If a person who is entitled to a property tax

be sure to mark an X in the oval box to the

the corresponding code number where

refund died in 2001, that person’s surviving

left of your address.

indicated. If you choose the general

spouse may apply for the refund in his or

campaign fund, the $5 will be distributed

Fill in your date of birth and your spouse’s

her own name using their income for the

among candidates of all parties listed on the

date of birth, if filing a joint return.

full year and the decedent’s income up to

M1PR. If you are filing a joint return, your

the date of death.

Married couples

spouse may also designate a party.

If the person died in 2002, but before

If you were married and —

Indicating a party will not reduce your

• lived with your spouse for the entire

applying for the 2001 property tax refund,

refund.

year, provide both of your names and

the surviving spouse must apply using both

names on Form M1PR. In the heading,

Social Security numbers.

Mark an X in the boxes that

print “deceased” after the deceased person’s

apply

• lived apart from your spouse for all or

name and attach a copy of the death

part of the year and you are filing

• If you lived in a rental unit for any part

certificate.

separate returns, do not include your

of 2001, mark an X in the oval box for

spouse’s name or Social Security

renter.

If there is no surviving spouse, a dependent

number.

(as defined on page 2), may apply for the

• If you owned and lived in your home on

refund. The dependent must complete and

• one spouse lived in a nursing home and

January 2, 2002, mark an X in the oval

attach Form M23, Claim for a Refund Due a

the other spouse lived elsewhere, you

box for homeowner.

Deceased Taxpayer, and attach a copy of the

must file separate returns. Do not

• If you rented during 2001 and then

death certificate to Form M1PR.

include your spouse’s name or Social

owned and lived in your home on

Security number.

If a person died after filing Form M1PR but

January 2, 2002, mark an X in both the

prior to the check being issued, the refund

If you married during the year and —

renter and homeowner oval boxes. You

can be paid only to the surviving spouse or

• you are filing separate returns, do not

must go through the steps for both

a dependent. However, an uncashed check

include your spouse’s name or Social

renters and homeowners.

issued prior to death is considered part of

Security number.

• If you received a CRP from a nursing

the estate and can be paid to the personal

• you are applying for a refund together,

home or health care facility and part of

representative.

include both of your names and Social

your rent was paid by welfare or

Security numbers.

Amend if your property tax or

Medicaid, mark an X in the oval box for

income changes

If you divorced or separated during the

nursing home resident.

You must file Form M1PRX, Amended

year, you must file separate returns. Do

• If you owned and lived in your mobile

Property Tax Refund, if any of the following

not include your spouse’s name or Social

home on January 2, 2002, and rented the

situations happen after you have filed your

Security number.

property on which it is located, mark an

Form M1PR:

The names and Social Security numbers

X in the oval box for mobile home

• your household income increases or

provided in the heading of your return will

owner. Do not check the box for renter.

decreases, or

be shown on your refund check.

• If, on January 2, 2002, you owned both

• you receive a corrected CRP from your

Roommates and co-owners

your mobile home and the property on

landlord or receive additional CRP

which it is located, mark an X in the oval

Renters: If you lived with a person other

forms, or

box for homeowner.

than your spouse, each of you should have

• you receive an abatement or a corrected

received a Form CRP from your landlord.

statement from the county which

You must apply for separate refunds. Do

changes your property taxes, or

not include the other person’s name or

• you find a mistake was made on your

Social Security number.

original Form M1PR.

Homeowners: If you and another person

You have three and one-half years from the

other than your spouse own and occupy

due date of your original income tax return

your home (co-owners), only one of you

for the same year to file Form M1PRX.

may apply for the refund. The county will

issue only one property tax statement and

If your refund is reduced as a result of the

only one refund can be claimed per

amended return, you must pay the

homestead. Fill in only one of your names

difference to the department. You will have

in the heading; however, you must include

to pay interest on the difference from the

the income of the other owners while they

date you received your original refund. If

lived in the home during the year.

your refund increases, you will receive a

check for the increase plus interest.

Instructions For Minnesota Property Tax Refund Page 5

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