Looking for a Minnesota Tax Forms And Templates? Download it for free!

Filing Situations for Renters

If you

and

then

were single all

—

File using only your income for the year.

year

were married all

lived together for

File using your and your spouse’s income to apply for one refund. You must file a joint Form M1PR.

the entire year

year

were a part-year

—

File using your income for the period you lived in Minnesota. If you were married, also include your

spouse’s income for the period you lived in Minnesota. Include a statement showing how you calcu-

resident of

lated the income you received during the period you lived in Minnesota.

Minnesota

are filing together

Use both incomes for the year to apply for one refund.

Write “married” and the date you were married on the dotted line next to line 9 of your return.

got married during

are filing

Use your income for the entire year plus your spouse’s income for the time you were married and living

the year

separately

together. Do not include your spouse’s Social Security number, even though you are using their income.

Each spouse will use line 3 of the CRP for the rental unit they rented prior to the marriage. One spouse

may also include the amount from line 3 of the CRP for the rental unit lived in after the marriage.

divorced or

are filing

Use your income for the entire year plus your spouse’s income for the time you were married and living

separately

together. If only one person moved out of the unit, the person who stayed may include the amount from

separated

(required)

line 3 of the CRP for that rental unit. If both persons moved out of the unit, the first person to request

the CRP may include the amount from line 3 of the CRP.

lived with a

paid rent

Your landlord is required to give each of you a separate CRP showing that each of you paid an equal por-

tion of the rent, regardless of the portion you actu al ly paid or the names on the lease. Include only your

roommate

income when filing for the refund.

you owned and

You must apply for the property tax re fund only as a renter.

lived in your home

for part of 2016,

but not on January

were both a renter

2, 2017

and a homeowner

you rented during

Follow the steps for both renters and homeowners. Include all of your 2016 CRPs when you file.

during the year

2016 and then

owned and lived

in your home on

January 2, 2017

owned a mobile

paid lot rent

Do not apply for the refund as a renter, even though you received a CRP from the mobile home park

owner. See page 7 for mobile home owner instructions

home

the property is

You are not eligible for a refund.

exempt

the property is

• If you paid all the costs of your care with your own funds, you are eligible for the refund as a renter.

non-exempt

Check the renter box on the top of the return.

lived in a nursing

• If all of your costs were paid for by GAMC, medical assistance (Medicaid), SSI, MSA, or GRH, you are

home, adult foster

not eligible for a refund.

care, intermediate

• If only part of your costs were paid for by these programs, you are eligible for a refund, but you must

care, assisted liv-

complete the worksheet for line 10 on page 9.

ing, or group home

Mark an X in the box at the top of the return for nursing home or adult foster care resident.

Complete lines 1–9.

To determine line 10, complete the worksheet for line 10 on page 9.

If one spouse lived in a care facility and the other spouse lived elsewhere, each must apply for a sepa-

rate refund. Enclose an explanation if line 1 is not the same as on your federal return.

rented out part of

—

Use Worksheet 2 on page 12 to determine line 9. Include the worksheet when filing your return.

your home or used

it for business

—

You can’t include the amounts from both CRPs on line 9 of the return.

paid rent for more

For each CRP, divide line 3 by the number of months you rented the unit.

than one unit for

Multiply that number by the number of months you actually lived in the unit.

the same months

Add the results from step 2 for each CRP. Enter this total on line 9 of your return.

received a CRP

your dependent(s)

Include the amount(s) from the CRP your dependent(s) received on line 9 of your property tax refund

received a CRP

form.

that divided the

with a portion of

rent you paid

the rent you paid

between you and

your dependent(s)

Form M1pr - Homestead Credit Refund For Homeowners And Renters Property Tax Refund Instructions - 2016 Page 6

Related Articles

Related forms

Related Categories