Instructions For Minnesota Property Tax Refund (Page 6 of 24) in pdf

RENTERS — Special Instructions

4 Do not include your spouse’s name and

2002, you must apply for the property tax

RENTERS: Read the situations on

Social Security number on your return

refund only as a renter. Skip lines 11

this page that applied to you in

even though you include your spouse’s

through 14 of your Form M1PR.

2001. You must follow these instruc-

income for the time you were married

If you rented during 2001 and then owned

and living together.

tions to complete Form M1PR.

and lived in your home on January 2, 2002,

If you divorced or separated

go through the steps for both renters and

If you were married all year

homeowners. You must attach all of your

Couples who separated or divorced during

— and lived together for the entire year,

2001 CRPs and your Statement of Property

the year must apply for separate refunds.

you must apply for one refund together.

Taxes Payable in 2002 to your Form M1PR.

Each spouse must use his or her own

You cannot apply for separate refunds.

income for the entire year plus the income

If you lived in a nursing home

Both of your names and Social Security

of the spouse for the time they were

— or other health care facility and the

numbers must be provided on one Form

married and living together in 2001.

government paid part of your nursing

M1PR.

If one person moved out and the other

home costs, follow the steps below.

Include both incomes for the full year, but

person remained in the same rental unit,

However, if all your income was from

do not include the income of any other

the landlord may issue a single CRP to the

Supplemental Security Income (SSI) or

persons living with you.

person who remained in the unit. That

Minnesota Supplemental Aid (MSA), you

person can apply for the refund and fill in

do not qualify for a refund.

If you were single all year

on line 9 the full amount listed on line 3 of

— use your income for the year, but do not

1 Mark an X in the box near the top of

the CRP.

include the income of any other person

your Form M1PR for nursing home

living with you.

If both persons moved out of the unit, the

resident.

landlord will issue the CRP to the first

Part-year residents

2 Fill in lines 1 through 9 of Form M1PR.

person who requests it. That person may

If you and/or your spouse were part-year

fill in on line 9 the full amount listed on

3 To determine the amount to fill in on

residents, use only income received during

line 3 of the CRP form. The other person

line 10, complete Schedule 3 on back of

the period you and/or your spouse lived in

may not apply for a refund based on rent

Form M1PR. On line 35, fill in the

Minnesota. Attach a note to your return

paid for that unit.

amount of welfare and Medicaid

explaining how you determined your income.

payments listed on the small line above

Example: A married couple lived together

If you married in 2001

line 1 of your CRP. Do not include this

from January through March of 2001. They

amount as income on your Form M1PR.

— you have a choice: you and your spouse

divorced in April and each rented sepa-

can apply for a refund together or apply for

rately from April through December. Their

4 Complete the rest of your Form M1PR.

separate refunds.

M1PR forms would include the following:

If one spouse lived in a nursing home and

If you apply together:

Spouse 1’s Spouse 2’s

the other spouse lived elsewhere, each

Include both of your incomes for the year.

M1PR

spouse must apply for separate refunds.

Add the amounts on line 3 of all the CRPs

Income

Attach an explanation if the amount on line

you and your spouse received and fill in the

own . . . . . . . . . . . full year . . . full year

1 is not the same as on your federal return.

total on line 9 of your Form M1PR. Write

spouse’s . . . . . . . . Jan-Mar . . . Jan-Mar

If you rented out part of your

“married” and the date you were married

Line 3 amounts on

on the dotted line to the left of line 9.

home or used it for business

renter’s CRP for . Jan-Mar . . . Apr-Dec

If you rented part of your rental unit to

Apr-Dec

If you apply for separate refunds:

others or you claimed a portion of your

1 Each spouse will fill out a separate Form

If you lived with a roommate

rent as a business expense, complete the

M1PR. On lines 1 through 8, each

— each of you must apply for a separate

worksheet on page 10 to determine the

spouse will use their income for the

refund. Do not include the income of the

amount to fill in on line 9. Be sure to

entire year plus the spouse’s income for

other person living with you.

attach the worksheet to your Form M1PR.

the time they were married and living

together.

Your landlord is required to give each of

If you paid rent for more than one

you a separate CRP showing that each of

2 One spouse must add the amount on line

unit for the same months

you paid an equal portion of the rent,

3 of the CRP for the rental unit he or she

— you cannot include the amounts from

regardless of the portion you actually paid

lived in before the marriage and line 3 of

both CRP forms on line 9. Instead:

or whose names are on the lease.

the CRP for the rental unit the couple

1 Take the CRP for one unit and divide the

lived in after they were married. Fill in

If you are a mobile home owner

amount on line 3 by the number of

the total on line 9 of Form M1PR.

and rent the land it is located on

months you rented the unit.

3 Using a separate Form M1PR, the other

— do not apply for the refund as a renter,

2 Multiply step 1 by the number of months

spouse must fill in on line 9 of the Form

even though you received a CRP from the

M1PR the amount from line 3 of the

you actually lived in the unit.

owner of the mobile home park. See page 7

CRP for the unit lived in before the

for mobile home owner instructions.

3 Add step 2 to line 3 of the CRP for the

marriage.

other unit.

If in 2001 you were both a renter

and a homeowner

4 Fill in step 3 on line 9 of Form M1PR.

If you owned and lived in your home

during part of 2001 but not on January 2,

Instructions For Minnesota Property Tax Refund Page 6

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