Homestead Credit Refund For Homeowners And Renters Property Tax Refund - Minnesota Department Of Revenue - 2017 Page 6

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Filing Situations for Renters
If you
and
then
were single all year
File using only your income for the 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 calculated
resident of
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 to-
the year
separately
gether. 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 portion
of the rent, regardless of the portion you actu al ly paid or the names on the lease. Include only your income
roommate
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 2017,
but not on January
were both a renter
2, 2018
and a homeowner
you rented during
Follow the steps for both renters and homeowners. Include all of your 2017 CRPs when you file.
during the year
2017 and then
owned and lived
in your home on
January 2, 2018
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 medical assistance (Medicaid), SSI, MSA, or GRH, you are not eligible
home, adult foster
for a refund.
care, intermediate
• If only part of your costs were paid for by these programs, you may be eligible for a refund, but you must
care, assisted living,
complete the worksheet for line 10 on page 9.
or group home
Mark an X in the box at the top of the return for nursing home or adult foster care resident.
1
2
Complete lines 1–9.
3
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 separate
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
1
For each CRP, divide line 3 by the number of months you rented the unit.
than one unit for
2
Multiply that number by the number of months you actually lived in the unit.
the same months
3
Add the results from step 2 for each CRP. Enter this total on line 9 of your return.
received a CRP that
your dependent(s)
Include the amount(s) from the CRP your dependent(s) received on line 9 of your property tax refund form.
received a CRP
divided the rent you
with a portion of
paid
the rent you paid
between you and
your dependent(s)
6

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