Form M1pr - Minnesota Property Tax Refund Return Instructions

Lines 1–6

Line instructions

Line

• income excluded by a tax treaty

Nontaxable Social Security and/or

• federally nontaxed interest and mutual

You must round the amounts on Form M1PR

Railroad Retirement Board benefits

fund dividends

to the nearest dollar. Drop amounts less than

The total amount of Social Security benefits

50 cents and increase amounts 50 cents or

• a reduction in your rent for caretaking

and/or Railroad Retirement Board benefits

more to the next higher dollar.

responsibilities. Enter the difference

you received in 2005 must be included

between your actual rent and the amount

If the line does not apply to you or if the

in your household income. Also include

your rent would have been if you had not

amount is zero, leave it blank.

amounts deducted for payments of Medi-

been the caretaker

care premiums.

Household income—

• housing allowance for military or clergy

lines 1–

Enter the amount from box 5 of Form SSA-

• nontaxable military earned income, such

1099 or RRB-1099. However, if a portion of

as combat pay

To apply for the property tax refund, you

the benefits was taxable and you listed an

• strike benefits

must complete lines 1 through 8 to deter-

amount on line 20b of federal Form 1040

mine your total household income. If you

• employer paid education or adoption

or line 14b of Form 1040A, complete the

are applying with your spouse, you must

expenses

following steps to determine line 2:

include both of your incomes.

• the gain on the sale of your home ex-

1 Total Social Security benefits,

cluded from your federal income

Your total household income is not the

or Railroad Retirement Board

• for homeowners, the income of persons,

same income listed on your income tax

benefits (from box 5 of Form

other than a spouse, dependent or renter,

return. It is your federal adjusted gross

SSA-1099 or RRB-1099) . . . .

for the period of time that they lived with

income, plus types of nontaxable income

2 Taxable portion from line 20b

you during the year

(lines 2 through 5), minus your dependent,

of federal Form 1040 or

elderly or disabled subtraction (line 7).

line 14b of Form 1040A . . . . .

Also include on line 5 the following losses

and deductions to the extent they reduced

3 Subtract step 2 from step 1.

Homeowners: If you are filing only for the

federal adjusted gross income:

Enter here and on line 2 of

special property tax refund on your home-

your Form M1PR . . . . . . . . . .

• capital loss carryforward

stead, skip lines 1–11 and lines 13 and 14.

• net operating loss carryforward/carryback

Do not include Social Security income for

• current year passive activity losses, in-

dependents.

Line 1

cluding rental losses, in excess of current

Federal adjusted gross income

Line 5

year passive activity income

See the special instructions on page 6 (if

Additional nontaxable income

• prior year passive activity loss carryfor-

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

Enter your total nontaxable income received

ward claimed in 2005 for federal purposes

homeowner).

in 2005 that is not included on lines 1

• health savings account, Archer MSA and

through 4. Enter the type(s) of income in

Enter your federal adjusted gross income

the domestic production activities deduc-

the space provided on line 5.

from your 2005 federal income tax return.

tions

If the amount is a net loss (a negative

Common examples include:

Do not include on line 5:

amount), enter the negative number. To

• workers’ compensation benefits

• Minnesota property tax refunds

show a negative amount, mark an X in the

• your contributions to an employee

• child support payments

oval box provided. If you did not file a 2005

elective deferral plan, such as a 401(k),

federal return, obtain a federal return and

• a dependent’s income, including Social

403(b), 457 deferred compensation or

instructions to determine what your federal

Security

SIMPLE/SEP plan

adjusted gross income would have been.

• any state income tax refunds not included

• contributions made to a dependent care

on line 1

If you and your spouse filed separate federal

account (as shown on your W-2 form)

• the dollar value of food, clothing, food

returns, but are filing a joint Form M1PR,

and/or medical expense account

stamps and medical supplies received

enter the total of both federal adjusted gross

• nontaxable transit and parking expenses

from government agencies

incomes on line 1 of your Form M1PR.

or contributions to a 125 cafeteria plan

• payments from life insurance policies

If you and your spouse did not live to-

• veterans’ benefits

• payments by someone else for your care

gether for the entire year and you filed joint

by a nurse, nursing home or hospital

• nontaxable scholarships, fellowships,

federal returns, but are filing separate Forms

grants for education and qualified tuition

• fuel assistance payments

M1PR, see the example on page 6 (if you

reduction, including those from foreign

• IRA rollovers

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

sources

• gifts and inheritances

eowner) to determine each spouse’s federal

• nontaxable pension and annuity payments,

adjusted gross income to include on line 1.

• nontaxable Holocaust settlement payments

including lump-sum distributions and

Line 6

If line 1 of Form M1PR is not the same as

disability payments. However, do not

on your federal return, you must include an

Add lines 1 through 5. If the result is zero or

include distributions received from a Roth

less, leave line 6 blank.

explanation with your Form M1PR.

IRA or any pension or annuity that you

funded exclusively, for which your con-

If your income is less than the rent you

tributions could not be taken as a federal

paid, enclose an explanation of the source

tax deduction.

of funds used to pay your rent.

Form M1pr - Minnesota Property Tax Refund Return Instructions - 2005 Page 8

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