Instructions For Minnesota Property Tax Refund (Page 8 of 24) in pdf

Lines 1 - 6

Line instructions

Line 2

• a reduction in your rent for caretaking

responsibilities. Fill in the difference

Nontaxable Social Security and/or

Household income —

between your actual rent and the amount

Railroad Retirement Board benefits

lines 1-8

your rent would have been if you had not

The total amount of Social Security benefits

been the caretaker

and/or Railroad Retirement Board benefits

To apply for the property tax refund, you

you received in 2001 must be included in

must fill out lines 1 through 8 to determine

• housing allowance for military or clergy

your household income. Also include

your total household income. If you are

• strike benefits

amounts deducted for payments of

applying with your spouse, you must

• employer paid education or adoption

Medicare premiums.

include both of your incomes.

expenses (the amount shown on your

Fill in on line 2 the amount from box 5 of

Your total household income is not the

W-2 form)

Form SSA-1099 or RRB-1099.

same income listed on your income tax

• the gain on the sale of your home

return. It is your federal adjusted gross

excluded from your federal income

However, if a portion of the benefits was

income, plus types of nontaxable income

taxable and you listed an amount on line

Also — to the extent they reduced federal

(lines 2 through 5), minus your dependent,

20b of federal Form 1040 or line 14b of

adjusted gross income — include the

elderly, or disabled subtraction (line 7).

Form 1040A, complete the following steps

following losses and deductions on line 5:

to determine the amount to fill in on line 2:

Homeowners: If you are filing only for the

• capital loss carryforward

special property tax refund on your homestead,

A Total Social Security benefits,

skip lines 1 through 11, unless you have new

• net operating loss carryforward/

or Railroad Retirement Board

improvements and are required to complete the

carryback

benefits (from box 5 of Form

worksheet on page 11.

SSA-1099 or RRB-1099) . . .

• current year passive activity losses in

excess of current year passive activity

If you are using the worksheet for homesteads

B Taxable portion from line 20b

income

with new improvements, you must report your

of federal Form 1040 or

income on lines 1 through 8, and complete

• prior year passive activity loss

line 14b of Form 1040A . . .

Schedule 1, lines 11 and 12, and lines 15

carryforward claimed in 2001 for federal

C Subtract step B from step A.

through 18 of your Form M1PR. Skip lines 13

purposes

Fill in here and on line 2 of

and 14.

• amount of any medical savings account

your Form M1PR . . . . . . . .

deduction claimed on federal Form 1040

Line 1

Do not include Social Security income for

Federal adjusted gross income

Do not include on line 5:

dependents.

See the special instructions on page 6 (if

• Minnesota property tax refunds

you are a renter) or page 7 (if you are a

Line 5

homeowner).

• the federal income tax rebate or the

Additional nontaxable income

Minnesota sales tax rebate you may have

Fill in your total nontaxable income

Fill in your federal adjusted gross income

received in 2001

received in 2001 that is not included on

from your 2001 federal income tax return.

lines 1 through 4. Write in the type(s) of

• child support payments

If the amount is a net loss (a negative

income in the space provided on line 5.

amount), fill in the negative number. To

• a dependent’s income, including Social

show a negative amount, mark an X in the

Security

Common examples include:

box provided. If you did not file a 2001

• any state income tax refunds not

• workers’ compensation benefits

federal return, obtain a federal return and

included on line 1

instructions to determine what your federal

• contributions made to a deferred

• the dollar value of food, clothing, food

adjusted gross income would have been.

compensation plan or to a cash or

stamps, and medical supplies received

deferred arrangement (CODA) under a

If you and your spouse filed separate

from government agencies

401(k) plan

federal returns, but are filing a joint Form

• payments from life insurance policies

M1PR, fill in the total of both federal

• contributions made to a dependent care

• payments by someone else for yourcare

adjusted gross incomes on line 1 of your

and/or medical health expense account

by a nurse, nursing home, or hospital

Form M1PR.

(the amount shown on your W-2 form)

• fuel assistance payments

• nontaxable transit and parking expenses

If you and your spouse did not live together

• IRA rollovers

for the entire year and you filed joint

• veterans’ benefits

federal returns, but are filing separate

• gifts and inheritances

• nontaxable scholarships, fellowships, and

Forms M1PR, see the example on page 6 (if

grants for education, including those

• nontaxable Holocaust settlement

you are a renter) or page 7 (if you are a

from foreign sources

payments

homeowner) to determine each spouse’s

• nontaxable pension and annuity

Line 6

federal adjusted gross income to include on

payments (include all lump-sum

line 1.

Add lines 1 through 5 and fill in the result

distributions received from a pension

on line 6. If the result is a negative amount,

If line 1 of your Form M1PR is not the

and all disability and long-term disability

fill in zero on line 6.

same as on your federal return, you must

payments)

attach an explanation to your Form M1PR.

If your income is less than the rent you

• federally nontaxed interest and mutual

paid, attach an explanation of the source

fund dividends

of funds used to pay your rent.

• income excluded by a tax treaty

Instructions For Minnesota Property Tax Refund Page 8

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