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Line Instructions — Lines 1–8

Line Instructions

Also include the following losses and de-

3 Subtract step 2 from step 1.

ductions to the extent they reduced federal

Enter here and on line 2 of

To apply for a refund, complete lines 1–8 to

adjusted gross income:

your return . . . . . . . . . . . . .

determine your total household income (see

• educator expenses and tuition and fees

page 1 for a definition). If you are applying

Do not include Social Security income for

deductions

with your spouse, you must include both of

dependents.

• health savings account, domestic produc-

your incomes.

Line 5

tion activities, and the Archer MSA deduc-

If a line does not apply to you or the

Additional Nontaxable Income

tions

amount is zero, leave it blank.

Enter any nontaxable income received in

• capital loss carryforward (use Worksheet 4

2017 that you did not include on lines 1–4.

on page 12 to compute the amount)

Homeowners: If you are filing only for

Enter the type(s) of income on the line

• net operating loss carryforward/carryback

the special property tax refund on your

provided.

• current year passive activity losses, includ-

homestead, complete lines 11, 12 and 15-

ing rental losses, even if actively involved

17. Above line 11, provide the name of the

Common examples include:

in real estate, in excess of current year

county in which the property is located and

• payments received under the state Medic-

passive activity income

the property ID number.

aid Home & Community-Based Services

• prior year passive activity loss carryfor-

Waiver (Medicaid Waiver)

Line 1

ward claimed in 2017 for federal purposes

• employer paid adoption expenses

Federal Adjusted Gross Income

• distributions from a ROTH or traditional

Do not include:

Enter the federal adjusted gross income

account not included on line 1

• Minnesota property tax refunds

from your 2017 federal income tax return.

• workers’ compensation benefits

• child support payments

If it is a negative number, mark an X in the

• contributions to an employee elective

• a dependent’s income, including Social

oval box next to the number you entered.

deferral plan, such as a 401(k), 403(b),

Security

If you did not file a 2017 federal return,

457 deferred compensation, or SIMPLE/

• state income tax refunds not included on

use the federal return and instructions to

SEP plan

line 1

determine what your federal adjusted gross

• contributions to a dependent care account

• the dollar value of food, clothing, food

income would have been.

and/or medical expense account

stamps, and medical supplies received

If you and your spouse filed separate

• nontaxable employee transit and parking

from government agencies

income tax returns, but are filing a joint

expenses

• payments from life insurance policies

property tax refund return, enter the total of

• veterans’ benefits

• payments by someone else for your care by

both federal adjusted gross incomes on line

• nontaxable scholarships, fellowships,

a nurse, nursing home or hospital

1 of the return.

grants for education, including those

• fuel assistance payments

Note: If line 1 of this return is not the same

from foreign sources, and tuition waivers

• IRA rollovers

as your federal adjusted gross income, en-

or reductions

• gifts and inheritances

close an explanation. Your refund will be

• nontaxable pension and annuity pay-

• nontaxable Holocaust settlement payments

delayed or denied if you do not provide

ments, including disability payments

an explanation.

• income excluded by a tax treaty

Line 6

• lump-sum distribution reported on line 1

Add lines 1–5. If the result is zero or less,

Line 2

of Schedule M1LS

leave line 6 blank. If your income is less than

Nontaxable Social Security and/or Rail-

• federally nontaxed interest and mutual

the rent you paid, enclose an explanation of

road Retirement Board Benefits

fund dividends

the source of funds used to pay your rent.

Include the total amount of Social Security

• any reduction in your rent for caretak-

benefits and/or Railroad Retirement Board

Line 7

ing responsibilities, include the amount

benefits you received in 2017. Also include

Subtraction for qualified retirement plan

shown on your CRP

amounts deducted for payments of Medi-

contribution, dependents, and for those age

• housing allowance for military or clergy

care Premium.

65 or older or disabled

• nontaxable military earned income, such

Enter the amount from box 5 of Form SSA-

Complete lines 31 through 33. Enter the total

as combat pay

1099 or RRB-1099. However, if a portion

from line 34 on line 7. See page 10 for ad-

• strike benefits

of the benefits was taxable and you listed an

ditional information.

• employer paid education expenses

amount on line 20b of federal Form 1040

• the gain on the sale of your home ex-

Line 8

or line 14b of Form 1040A, complete the

cluded from your federal income

Total Household Income

folowing steps to determine line 2:

• for homeowners, the income of persons,

Subtract line 7 from line 6 and enter the

1 Total Social Security benefits

other than a spouse or renter, for the

result on line 8. If the result is zero or less,

or Railroad Retirement Board

period of time that they lived with you

leave line 8 blank.

benefits (from box 5 of Form

during the year

Renters: If line 8 is $59,960 or more, STOP.

SSA-1099 or RRB-1099) . . .

• the amount of debt you had forgiven that

You do not qualify for the property tax re-

was not included in your federal adjusted

2 Taxable portion from line 20b

fund. Do not file a return.

gross income

of federal Form 1040 or

If line 8 is less than $59,960, continue to

line 14b of Form 1040A . . .

line 9.

Homestead Credit Refund For Homeowners And Renters Property Tax Refund - Minnesota Department Of Revenue - 2017 Page 8

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