Minnesota Property Tax Refund Forms And Instructions

Completing the heading

Special situations

If a person died

Name and address section

State elections campaign

fund

Print the information in the name and ad-

Only a surviving spouse or dependent can

dress section using capital letters and black

file Form M1PR on behalf of a deceased

If you did not make a designation on your

ink or dark pencil. Be sure to use your legal

person. No one else, including the personal

2006 Minnesota income tax return, you

name; do not enter a nickname.

representative of the estate, may file for the

may designate $5 to go to help candidates

refund of the deceased person.

If your current address is a foreign address,

for state offices pay campaign expenses. To

be sure to mark an X in the oval box to the

designate, find the party of your choice in

If a person who is entitled to a property tax

left of your address.

the list provided on your M1PR and enter

refund died in 2006, that person’s surviving

the corresponding code number where in-

spouse may apply for the refund in his or

Enter your date of birth and your spouse’s

dicated. If you choose the general campaign

her own name using their income for the

date of birth, if filing a joint return.

fund, the $5 will be distributed among

full year and the decedent’s income up to the

candidates of all major parties listed on the

Married couples

date of death.

M1PR. If you are filing a joint return, your

If you were married and —

If the person died in 2007, but before apply-

spouse may also designate a party.

• lived with your spouse for the entire year,

ing for the 2006 property tax refund, the sur-

provide both of your names and Social

Indicating a party will not reduce your

viving spouse must apply using both names

Security numbers.

refund.

on Form M1PR. Print “DECD” and the date

of death after the decedent’s last name. Be

• lived apart from your spouse for all or

Mark an X in the boxes

part of the year and you are filing sepa-

sure to enclose a copy of the death certificate.

rate returns, do not include your spouse’s

that apply

If there is no surviving spouse, a dependent

name or Social Security number.

(as defined on page 2), may apply for the

• If you lived in a rental unit for any part

• one spouse lived in a nursing home and

refund. The dependent must complete and

of 2006, mark an X in the oval box for

the other spouse lived elsewhere, you

enclose Form M23, Claim for a Refund Due

renter.

must file separate returns. Do not include

a Deceased Taxpayer, and a copy of the death

your spouse’s name or Social Security

• If you owned and lived in your home on

certificate with the Form M1PR.

number.

January 2, 2007, mark an X in the oval

If a person died after filing Form M1PR but

box for homeowner.

If you married during the year and —

prior to the check being issued, the refund

• you are filing separate returns, do not

• If you rented during 2006 and then

can be paid only to the surviving spouse or

include your spouse’s name or Social

owned and lived in your home on Janu-

a dependent. However, an uncashed check

Security number.

ary 2, 2007, mark an X in both the renter

issued prior to death is considered part of

and homeowner oval boxes. You must

• you are applying for a refund together,

the estate and can be paid to the personal

include both of your names and Social

follow the steps for both renters and

representative.

Security numbers.

homeowners.

Amend if your property tax

If you divorced or separated during the

• If you received a CRP from a nursing

or income changes

year, you must file separate returns. Do

home, an adult foster care provider or

not include your spouse’s name or Social

an intermediate care or other health care

You must file Form M1PRX, Amended

Security number.

facility, mark an X in the oval box for

Property Tax Refund, if any of the following

nursing home or adult foster care

situations happen after you have filed your

Your refund check will be issued in the

resident. However, if you did not receive

Form M1PR:

name(s) provided in the heading of your

return.

any benefits from general assistance

• your household income increases or de-

medical care (GAMC), medical assis-

creases, or

Roommates and co-owners

tance (Medicaid), Supplemental Security

• you receive a corrected CRP from your

Income (SSI), Minnesota Supplemental

landlord or receive additional CRP forms,

Renters: If you lived with a person other

Aid (MSA) or Group Residential Housing

than your spouse, each of you should have

(GRH), mark an X in the oval box for

received a Form CRP from your landlord.

• you receive an abatement or a corrected

renter.

You must apply for separate refunds. Do not

statement from the county which changes

include the other person’s name or Social

your property taxes, or

• If you owned and lived in your mobile

Security number.

home on January 2, 2007, and rented the

• you find a mistake was made on your

original Form M1PR.

property on which it is located, mark

Homeowners: If you and another person

an X in the oval box for mobile home

other than your spouse own and occupy

You have three and one-half years from the

owner. Do not check the box for renter.

your home (co-owners), only one of you

due date of your original income tax return

may apply for the refund. The county will

for the same year to file Form M1PRX.

• If, on January 2, 2007, you owned both

issue only one property tax statement and

your mobile home and the property on

If your refund is reduced as a result of the

only one refund can be claimed per home-

which it is located, mark an X in the oval

amended return, you must pay the differ-

stead. Enter only one of your names in the

box for homeowner.

ence to the department. You will have to pay

heading; however, you must include on line

interest on the difference from the date you

5 the income of the other owners while they

received your original refund. If your refund

lived in the home during the year.

increases, you will receive a check for the

increase plus interest.

Minnesota Property Tax Refund Forms And Instructions - 2006 Page 5

Related Articles

Related forms

Related Categories