Form M1pr - Homestead Credit Refund For Homeowners And Renters Property Tax Refund Instructions - 2016 Page 7

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Filing Situations for Homeowners
If you
and
then
were single all
File using only your income for the year.
year
were married all
lived together for the
File using your income and your spouse’s income to apply for one refund.
entire year
year
were a part-year
are single or married
File using your household income for all of 2016, including the income you re ceived before moving to
resident
Minnesota.
are filing together
Use both incomes for the year to apply for one refund. If you or your spouse rented in 2016, enter line
3 of your CRP on line 9 of the return. On line 11, enter the full amount from line 1 of your property tax
statement.
are filing separately
1
One spouse will complete the return as the homeowner using his or her own income for the entire
year plus the income of the other spouse for the time they were living together in the home. If a
got married
spouse was issued CRPs for renting before moving into the home, enter the amount from line 3 of
during the year
the CRP on line 9 of return. On line 11, enter the full amount from line 1 of the 2017 Statement of
Property Taxes Payable.
2
The other spouse may file a return as a renter using any CRPs issued to him or her prior to mov-
ing into the home. Household income must include his or her income for the entire year, plus the
income of the other spouse for the period of time they were married and living together.
3
Do not include your spouse’s name and Social Security number in the heading on your return.
divorced or
are filing separately
Use your income for the entire year plus the income of your spouse for the time you were married and
(required)
living together during the year.
separated
Only the spouse who owned and lived in the home on January 2, 2017, can apply as the homeowner for
the home. Enter the full amount from line 1 of your 2017 Statement of Property Taxes Payable on line
11 of the Form M1PR.
were a co-owner
Only one of you may apply for the refund. Include the income of all others for the period of time that
they owned and lived in the home.
had someone
Only you can apply for the refund. Use the income of any other person living with you, except boarders,
other than your
renters, your dependents, your parents, or your spouse’s parents. Note: Include the income of your
spouse living
parents if they are co-owners of your home, lived with you, and were not your dependents.
with you
you owned and lived
You must apply for the property tax re fund only as a renter.
in your home for part
of 2016, but not on
were both a
January 2, 2017
renter and a
you rented dur-
Follow the steps for both renters and homeowners. Include all of your 2016 CRPs when you file.
homeowner
ing 2016 and then
during the year
owned and lived in
your home on Janu-
ary 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
home
owner. Complete Worksheet 1 on page 12 to determine line 11 of the return. Include the worksheet
when you file your return.
rented out part
Complete Worksheet 2 on page 12 to determine line line 11 of the return. Include the worksheet when
of your home or
you file your return.
used it for
Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2017 is less
business
than line 5 of your Statement. If your Statement indicates another classification (such as commercial or
non-homestead property) in addition to your homestead, line 1 should include the taxes payable only on
the homestead portion.
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