Instructions For Minnesota Property Tax Refund (Page 7 of 24) in pdf

HOMEOWNERS — Special Instructions

3 Do not include your spouse’s name and

If you were both a renter and a

HOMEOWNERS: Read the

Social Security number in the heading on

homeowner during 2001

situations on this page that applied

your return.

• If you rented during 2001 and then

to you in 2001. You must follow

owned and lived in your home on

If you divorced or separated

January 2, 2002, go through the steps

these instructions to complete your

Couples who separated or divorced during

for both renters and homeowners.

the year must apply for separate refunds.

Form M1PR.

Complete lines 1 through 18 according

Each spouse must use his or her own

to the instructions. You must attach all

income for the entire year plus the income

If you were married all year

of your 2001 CRPs and your Statement

of the spouse for the time they were

— and you lived together for the entire

of Property Taxes Payable in 2002. Be

married and living together in 2001.

year, you must apply for one refund

sure to mark an X in both the renter

together. You cannot apply for separate

Only the spouse who owned and lived in

and homeowner boxes near the top of

refunds. Both of your names and Social

the home on January 2, 2002, can apply as

Form M1PR.

Security numbers must be provided on

the homeowner for the home. Fill in the

one Form M1PR.

• If you owned and lived in your home

full amount from line 1 of your 2002

during part of 2001, but not on January

Statement of Property Taxes Payable on

If you were single all year

2, 2002, you must apply for the

line 11 of the Form M1PR.

— use your income for the year.

property tax refund as a renter only.

Example: A married couple lived together

If you and/or your spouse were

Mobile home owners

from January through March of 2001. They

part-year residents

If you owned and occupied a mobile

divorced in April. Spouse 1 kept the house

— use your household income for all of

home on January 2, 2002, and rented the

and Spouse 2 rented from April through

2001, including the income you received

land on which it is located, do not apply

December. Their M1PR forms would

before moving to Minnesota.

for the refund as a renter. You must apply

include the following:

for the refund as a mobile home owner.

If you married in 2001

Spouse 1’s Spouse 2’s

Mark an X in the box near the top of your

— you have a choice: you and your

M1PR

Form M1PR for mobile home owner.

spouse can apply for a refund together or

Income

apply for separate refunds.

Fill out Schedule 2 on the back of your

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

Form M1PR to determine the amount to

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

If you apply together:

fill in on line 11.

Line 1 of property

You must include both incomes for the

tax statement . . . . . all . . . . . . none

entire year. If you or your spouse rented

Be sure to attach a copy of your CRP

Line 3 amounts on

in 2001, fill in the amount from line 3 of

and Statement of Property Taxes

renter’s CRP for . . none . . . . Apr-Dec

the CRP on line 9 of your Form M1PR.

Payable in 2002 (which is mailed in

June). Your Form M1PR cannot be

If more than one owner

On line 11, fill in the full amount from

processed without them.

(co-owners)

line 1 of your property tax statement. In

the space above the text on line 11, write

If you and anyone other than your spouse

If you rented out part of your

“married” and the date you were married.

own and occupy the home (co-owners),

home or used it for business

only one of you may apply for the refund.

You must fill out the worksheet on page

If you apply for separate refunds:

You must, however, include the total

10 to determine the amount to fill in on

1 One spouse will fill out Form M1PR as

household income of all those who owned

line 11 of Form M1PR if, in 2001, you:

the homeowner using his or her own

and lived in the home during the year.

income for the entire year plus the

• rented out part of your home — one or

income of the other spouse for the time

Regardless of how many people are listed as

more rooms or the other units of a

they were living together in the home.

owners of your home, only one property

homesteaded duplex or triplex — to

If this spouse was issued CRPs for

tax refund per homestead can be claimed.

others, OR

renting before moving into the home,

If someone other than your

• used part of your home for business for

fill in the amount from line 3 of the

spouse lived with you

which you claimed depreciation

CRP on line 9 of Form M1PR. On line

You must include the income of any other

expenses on your home on your federal

11, fill in the full amount from line 1 of

person living with you except boarders,

Form 1040.

the 2002 Statement of Property Taxes

renters, your dependents, your parents, or

Payable.

Be sure to attach the worksheet to your

your spouse’s parents. However, you must

2 The other spouse may file a Form

Form M1PR.

include the income of parents if they live

M1PR as a renter using any CRPs

with you, are not your dependents, and are

Important: Do not use the worksheet on

issued to him or her prior to moving

co-owners of your home.

page 10 if line 1 of your Statement of

into the home. Household income

Property Tax Payable in 2002 is less than

must include his or her own income for

Attach an explanation if the income of a

line 6 of your Statement. If your State-

the entire year, plus the income of the

person other than your spouse is included

ment indicates another classification

other spouse for the period of time they

in your total household income. Do not,

(such as commercial or rental property)

were married and living together.

however, include the person’s name and

in addition to your homestead, line 1

Social Security number in the heading on

should include the taxes payable only on

your return.

the homestead portion.

Instructions For Minnesota Property Tax Refund Page 7

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