Instructions For Minnesota Property Tax Refund (Page 9 of 24) in pdf

Lines 7 - 10

Line 7

Line 8

Subtraction for dependents and for those age 65 or older or disabled

Your household income

You qualify for this subtraction if you meet one or both of these requirements:

Subtract line 7 from line 6 and fill in the

result on line 8. If the amount is a negative

• you or your spouse were age 65 or older on or before January 1, 2002, OR you or your

number, fill in zero.

spouse were disabled on or before December 31, 2001. (You are considered to be disabled

if you were certified as disabled by the Social Security Administration on or before December

Renters: If the amount on line 8 is

31, 2001. If you were not certified, but during 2001 you were unable to work for at least 12

$43,250 or more, STOP HERE. You do not

consecutive months because of disability, you may qualify as disabled.)

qualify for the property tax refund and

cannot file a Form M1PR.

• you had dependents (do not count yourself or your spouse as a dependent).

If line 8 is less than $43,250, continue with

Under age 65 and not disabled

Age 65 or older or disabled

line 9.

If you and your spouse are younger than

If you and/or your spouse are age 65 or

Homeowners and mobile home own-

age 65 and not disabled, and:

older or disabled, and:

ers: If the amount on line 8 is $80,180 or

• you did not have dependents, write in

more, STOP HERE. You do not qualify for

zero on line 7 of Form M1PR.

$2,900 on line 7 of Form M1PR.

the regular property tax refund. You may

still be eligible for the special property tax

• you had dependents, complete the

refund. Read the instructions for Sched-

worksheet below and then use Table A to

worksheet below and then use Table B to

ule 1 on page 11 to see if you qualify.

find your subtraction amount.

If line 8 is less than $80,180, go to line 11.

Check the appropriate box on line 7 of

your return to indicate if you are 65 or

Renters only —

older or disabled.

lines 9 and 10

If you did not rent for any part of 2001, skip

Worksheet to determine number of dependents

lines 9 and 10 and continue with line 11.

Step A

If you filed a federal income tax return, fill in the number of

Line 9

dependents you claimed on line 6c of your federal Form 1040

Add the amounts on line 3 of each CRP

or 1040A. Do not include yourself or your spouse.

and fill in the total on line 9 of one Form

If you filed Form 1040EZ, fill in zero for this step . . . . . . . . . . . . A

M1PR. Do not file a separate Form M1PR

Step B

If you did not file a federal return, fill in the number of

for each CRP.

people who depend on you for more than half of their

However, if in 2001 you:

support. Do not include yourself or your spouse . . . . . . . . . . . . B

• rented part of your rental unit to

Step C

Fill in the number of your children who were not included

someone else or used it for business, or

in step A or B above, but would have been included had

they not received more than half of their support from

• paid rent for more than one unit for the

MFIP grants or other forms of public assistance . . . . . . . . . . . . C

same month, or

• lived in a nursing home,

Step D

Add steps A, B, and C. Fill in the number here and in the

boxes provided on line 7 of your Form M1PR. Be sure to

see the instructions for renters on page 6 to

write in the name and Social Security number of each

determine the amount to fill in on line 9 of

dependent in the space provided on line 7 of Form M1PR . . . . D

your Form M1PR.

Continue with the tables below to determine the amount to fill in on line 7.

The amount on line 3 of your CRP is not

your refund amount.

Line 10

Table A

Table B

Renters refund table amount

Under age 65 and not disabled:

Age 65 or older, and/or disabled:

Use the refund table for renters beginning

Do not include yourself or

on page 13 to determine your table

your spouse as a dependent

amount.

Compare the table amount to the amount

If the number of

dependents from

fill in on line 7,

dependents from

fill in on line 7,

on line 9 and fill in the smaller amount on

line 10.

step D above is:

Form M1PR:

step D above is:

Form M1PR:

$ 2,900

4,060

6,960

7,830

10,730

11,310

14,210

14,500

17,400

5 or more

17,400

5 or more

20,300

Instructions For Minnesota Property Tax Refund Page 9

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