Minnesota Property Tax Refund Instructions - 2010 (Page 7 of 28) in pdf

HOMEOWNERS—Special instructions

If you divorced or separated

If you were both a renter and

HOMEOWNERS: If you qualify for a property

tax refund (see the eligibility requirements on

Couples who separated or divorced during

a homeowner during the year

page 2), read the situations on this page that

the year must apply for separate refunds.

• If you rented during 2010 and then

Each spouse must use his or her own income

applied to you in 2010. You must follow these

owned and lived in your home on Janu-

for the entire year plus the income of the

instructions to complete Form M1PR.

ary 2, 2011, follow the steps for both

spouse for the time they were married and

renters and homeowners. Complete lines

If you were married all year

living together during the year.

1–17 and 39 according to the instruc-

—and you lived together for the entire year,

tions. You must include all of your 2010

Only the spouse who owned and lived in

you must apply for one refund together.

CRPs. Mark an X in both the renter and

the home on January 2, 2011, can apply as

You cannot apply for separate refunds. Both

homeowner boxes near the top of Form

the homeowner for the home. Enter the full

names and Social Security numbers must be

M1PR.

amount from line 1 of your 2011 Statement

provided on one Form M1PR.

of Property Taxes Payable on line 11 of the

• If you owned and lived in your home

If you were single all year

Form M1PR.

during part of 2010, but not on Janu-

ary 2, 2011, you must apply for the

—use your income for the year.

Example: A married couple lived together

property tax re fund as a renter only.

from January through March of 2010. They

If you and/or your spouse were

divorced in April. Spouse 1 kept the house

Mobile home owners

part-year residents

and Spouse 2 rented from April through

If you owned and occupied a mobile home

—use your household income for all of 2010,

December. Their M1PR forms would include

on January 2, 2011, and rented the land

including the income you re ceived before

the following:

on which it is located, do not apply for the

moving to Minnesota.

refund as a renter. You must apply for the

Spouse 1

Spouse 2

If you got married during the

refund as a mobile home owner. Mark an X

Income

in the box near the top of Form M1PR for

your . . . . . . . . . . . . . full year . . full year

year

mobile home owner.

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

—you have a choice: you and your spouse

Line 1 of property

can apply for a refund together or apply for

To determine line 11, complete Worksheet

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

separate refunds.

1 on page 12. Include the worksheet when

Line 3 amounts on

you mail Form M1PR.

If you apply together:

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

Do not file your return until after you

You must include both incomes for the entire

If more than one owner

year. If you or your spouse rented in 2010,

receive your 2011 Property Tax Statement.

(co-owners)

enter line 3 of the CRP on line 9 of Form

If you rented out part of your

M1PR.

If you and anyone other than your spouse

home or used it for business

own and occupy the home (co-owners), only

On line 11, enter the full amount from line 1

one of you may apply for the refund. You

You must complete Worksheet 2 on page

of your property tax statement. In the space

must, however, include on line 5 the income

12 to determine line 11 of Form M1PR if,

above the text on line 11, write “married” and

of all others for the period of time during the

in 2010, you:

the date you were married.

year that they owned and lived in the home.

• rented out part of your home—one

If you apply for separate refunds:

Regardless of how many people are listed as

or more rooms or the other units of a

1 One spouse will complete Form M1PR

owners of your home, only one property tax

homesteaded duplex or triplex—to oth-

as the homeowner using his or her own

ers, OR

refund per homestead can be claimed.

income for the entire year plus the income

• used part of your home for business

of the other spouse for the time they were

If someone other than your

for which you claimed depreciation

living together in the home. If this spouse

spouse lived with you

expenses on your home on your federal

was issued CRPs for renting before moving

You must include the income of any other

Form 1040.

into the home, enter line 3 of the CRP on

person living with you except boarders, rent-

line 9 of Form M1PR. On line 11, enter the

Include the worksheet when you file your

ers, your dependents, your parents or your

full amount from line 1 of the 2011 State-

Form M1PR.

spouse’s parents. However, you must include

ment of Property Taxes Payable.

the income of parents if they live with you,

Important: Do not use Worksheet 2 if

2 The other spouse may file a Form M1PR as

are not your dependents, and are co-owners

line 1 of your Statement of Property Tax

a renter using any CRPs issued to him or

of your home.

Payable in 2011 is less than line 5 of your

her prior to moving into the home. House-

Statement. If your Statement indicates

hold income must include his or her own

If someone other than your spouse lived with

another classification (such as commercial

income for the entire year, plus the income

you, you must include the other person’s

or nonhomestead property) in addition

of the other spouse for the period of time

income and name on line 5. Enclose an

to your homestead, line 1 should include

they were married and living together.

explanation. Do not, however, include the

the taxes payable only on the homestead

person’s name and Social Security number in

3 Do not include your spouse’s name and

portion.

the heading on your return.

Social Security number in the heading on

your return.

Minnesota Property Tax Refund Instructions - 2010 Page 7

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