Instructions for Form M1PR (2025)

# Credit Refund

Forms and Instructions

# > Form M1PR

Homestead Credit Refund

# > Schedule M1PR-SR

Special Refund
651-296-3781
800-652-9094 www.revenue.state.mn.us

These instructions were last updated on
1/28/26

# www.revenue.state.mn.us

Contents Page
Do I qualify? . . . . . . . . . . . . . . . . . . . . . 2
Where's my refund? . . . . . . . . . . . . . . . 3
How does the department protect my information? . . . . . . . . . . . 3 How is my information used? . . . . . . . 3 Getting Started . . . . . . . . . . . . . . . . . . . 4 Completing the Top of the Return . . . . 5 Filing Situations . . . . . . . . . . . . . . . . . . . 6 Line Instructions . . . . . . . . . . . . . . . 7-11 Other Property Tax Programs . . . . . . 11 Worksheets 1 — 4 . . . . . . . . . . . . . . . . 12 Worksheet 5 . . . . . . . . . . . . . . . . . . . . 13 Homestead Credit Refund Table . .14-23 Note: If you need assistance in a language other than English, call us at 651-296-3781 or 1-800-652-9094 for free interpreter services.
Nota: Si usted necesita asistencia en un idioma que no sea inglés, llámenos al 651-296-3781 o al 1-800-652-9094 para servicios de intérprete gratuitos.
Lub Ceeb Toom: Yog tias koj xav tau kev pab lwm hom lus uas tsis yog lus Askiv, hu rau peb ntawm 651-296-3781 lossis 1-800-652-9094 kom tau txais kev pa txhais lus dawb.
Xasuusin: Haddii aad caawimo ugu baahantahay luqad aan Ingiriisi ahayn, naga soo wac 651-296-3781 ama 1-800-652-9094 si aad u hesho adeegyo turjubaan bilaash ah.

# Free Tax Help

Free tax preparation is available from
IRS-certified volunteers at various locations across Minnesota to assist individuals 60 or older, with a disability, with annual income less than $67,000, or speaking limited or no English.
To find a volunteer tax preparation site:

• Go to www.revenue.state.mn.us and enter Free Tax Preparation into the Search box
• Call 651-297-3724 or 1-800-657-3989

# Do I qualify?

You may be eligible for a refund based on your household income and the property taxes on your primary residence in Minnesota. If you are a renter, you may compute the renter's credit as a refundable credit on Schedule M1RENT, Renter's Credit, of your Minnesota income tax return.

# Requirements

• Your total household income must be less than $142,490.
• You must be a Minnesota resident or part-year resident to qualify for a property tax refund.

For more information, go to www.revenue.state.mn.us/residents.

• You must have owned and occupied your home on January 2, 2026.
• Your property must be classified as your homestead, or you must have applied for homestead classification and had it approved (see page 4).
• Your homestead must have no delinquent property taxes. Generally, property taxes are not delinquent if you have either paid them or signed a confession of judgement.

# You do NOT qualify if:

• You are a dependent. You are a dependent if any of these are true:
• You can be claimed on someone's 2025 federal income tax return
• You lived with a parent, grandparent, sibling, aunt, or uncle for more than half the year and both of these apply: — You were under age 19 at the end of the year (24 if a full-time student) or any age if totally and permanently disabled during the year — You did not provide more than 50% of your own support
• You had gross income of less than $5,200 in 2025, and had more than 50% of your support provided by one of these: — A person you lived with for the entire year

— A parent, grandparent, child, grandchild, aunt, uncle, sibling, niece, or nephew

• You do not have a Social Security Number or Individual Taxpayer Identification Number
• You are a full-year resident of Michigan or North Dakota.
• You are a nonresident alien living in Minnesota and both of these are true:
• Your gross income was less than $5,200
• You received more than 50% of your support from a relative
• You have a relative homestead. Neither the owner nor the occupants may claim a homeowner's refund or special refund for property classified as a relative homestead.

# Special Property Tax Refund Requirements

If you are a homeowner, you may also be eligible for a special property tax refund. This refund has no income limit and the maximum refund is $1,000. You may qualify if all of these are true:

• You owned and occupied your home on January 2, 2025 and January 2, 2026
• Your net property tax on your homestead increased by more than 12% from 2025 to 2026
• The increase was at least $100

For more information, see Schedule M1PR-SR, Special Refund.
Your 2025 return should be electronically filed, postmarked, or dropped off by August 17, 2026.

# The final deadline to claim the 2025 refund is August 16, 2027.

Cover image: Deborah Rose, Minnesota Department of Natural Resources

# Living Situation

Beginning in 2024, the renter's credit is now reported as a refundable credit on your Minnesota income tax return. You may only use Form M1PR to claim the homestead credit or the homestead special refund. You may claim the renter's credit by completing Schedule M1RENT with your Minnesota Income Tax Return.

• See if we've received your return
• Follow your return through the process
• Understand the steps your return goes through before a refund is sent
• See the actual date your refund was sent

When you use Where's My Refund, we ask for your Social Security Number or Taxpayer Identification Number, date of birth, return type, tax year, and the exact amount of your refund.
What can I do to get my refund faster?

• Electronically file your return
• Choose direct deposit (Use an account you do not plan on closing. We cannot change the account.)
• Include all documentation

What happens after I send my return?
We will:

• Receive your return
• Process your return
• Prepare your refund
• Send your refund

# How does the department protect my information?

We partner with other states, the IRS, financial institutions, and tax preparation software vendors to combat fraud. Protecting your information and identity is our priority. We will never ask you to provide, update, or verify personal information through unsolicited emails, texts, or phone calls. Do not respond to these emails, texts, or phone calls.
If you are concerned about a potentially fraudulent contact by someone claiming to be from the department, call 651-296-3781 or 1-800-652-

1. We can determine if the contact you received was legitimate.

For more information about keeping your identity safe, go to:

• www.revenue.state.mn.us and enter Protecting Your Identity into the Search box
• www.irs.gov (IRS)
• www.ag.state.mn.us (Minnesota Attorney General's Office)

# How is my information used?

The information you provide on your tax return is private under state law. We use this information to determine your liability under Minnesota tax laws and for other tax administration purposes. We cannot give this information to others without your consent, except that certain other government entities may access this information if allowed by law. For details about how we use your information, including a complete list of the entities we may share it with, go to www.revenue.state.mn.us and enter Use of Information into the Search box.

# How do I report my property taxes paid?

Homeowners: Use the Statement of Property Taxes Payable in 2026 that you receive in March 2026 to complete your 2025 return.
Do not use your 2025 tax statement or your Notice of Proposed Taxes to complete your return. Your refund will be delayed if you file using incorrect statements. Do not include your property tax statement when mailing a return.

# Homestead Classification and Delinquent Taxes

Nonhomestead classification. If the property is not classified as homestead on your property tax statement or you bought your home in 2025, you must apply for homestead status with your county assessor's office and submit the application on or before December 31, 2026. When you apply for homestead status, request a signed statement saying your application was approved. Include it with your Form M1PR.
Delinquent taxes. If there are delinquent property taxes on your home, you cannot file a return unless you pay or make arrangements with the county by August 16, 2027. Include a copy of your receipt or a signed confession of judgment statement from your county auditor or treasurer.
After your homestead application has been approved or you have paid or made arrangements to pay delinquent taxes, include the amount from line 5 of your property tax statement on line 14 of Form M1PR.

# What if I move after I file?

Change your address by emailing individual.incometax@state.mn.us or calling 651-296-3781 or 1-800-652-9094.

Your refund may be delayed if you do not contact us.

# What if a person died?

Only a surviving spouse or dependent can file a return on behalf of a deceased person (decedent).
Spouses:
If a person who is eligible for a property tax refund died in 2025:

• Apply for the refund using both your names
• Use your full year income
• Use your deceased spouse's income up to the date of death

If the person died in 2026 before applying for the 2025 refund:

• Apply for the refund using both names
• Print DECD and the date of death after the decedent's name
• Enclose a copy of the death certificate with the return

Dependents (If there is no surviving spouse):

• Apply for the refund using the decedent's name
• Complete and enclose Form M23, Claim for a Refund for a Deceased Taxpayer
• Enclose a copy of the death certificate with the return

If a person died after filing a return but prior to us issuing the check, we may only pay the refund to the surviving spouse or dependent. If we issued the check and it was not cashed prior to death, it is considered part of the estate and we may pay it to the personal representative.

# What if my property tax or income changes?

File Form M1PRX, Amended Homestead Credit Refund (for Homeowners), if any of these happen after filing your return:

• Your household income changes
• You receive a corrected statement from your county
• You need to correct a mistake on your original return

Generally, you have until February 15, 2030 to file an amended 2025 property tax refund return.
If your amended return reduces your refund, you must pay the difference. You must also pay interest on the difference from the date you received your original refund. If your refund increases, you will receive a check for the increase plus applicable interest.

# Important Tips

• Round the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.50 becomes 130.
• Leave lines and unused boxes blank if they do not apply to you or if the amount is zero.
• Do not write extra numbers, symbols, or notes on your return, such as cents, dashes, decimal points, or dollar signs. Do not put a slash through the "0" (Ø) or "7" (7) or any other numbers.
• Enclose any explanations on a separate sheet unless you are instructed to write them on your return.
• Do not staple or tape any enclosures to your return. If you want to ensure your papers stay together, use a paperclip.

# Name and Address

Use capital letters and black ink. Print your legal name, not a nickname. Enter only one address - your current home address or your post office box. If your current address is a foreign address, mark an X in the Foreign Address box.
If you do not select direct deposit, we will issue your refund check in the name(s) on your return.

# Married Couples

# State Elections Campaign Fund

If you want $5 to go to help candidates for state office pay campaign expenses and you did not designate this on your 2025 Minnesota income tax return, you may do so on this return. Enter the code number for your chosen party where indicated. If you choose the general campaign fund, the $5 will be distributed among candidates of all major parties listed on the return. If you are filing a joint return, your spouse may also designate a party.
Designating $5 will not reduce your refund.

# Filing Situations

# Line Instructions

To apply for a refund, complete lines 1-13 to determine your total household income.
If a line does not apply to you or if the amount is zero, leave the line blank.
If you are filing Form M1PR only for the special refund, complete Schedule M1PR-SR, Special Refund, and lines 15 and 18-21 of Form M1PR.
Below your address, provide the property ID number and county in which the property is located.

# Line 1 — Federal Adjusted Gross Income

Enter the federal adjusted gross income from line 1 of your 2025 Form M1. If the amount is a negative number, enter as a negative number. If you did not file a 2025 federal income tax return, use the federal return and instructions to determine what your federal adjusted gross income would have been.
If you and your spouse filed separate income tax returns, but are filing a joint property tax refund return, enter the total of both federal adjusted gross incomes on line 1 of the return.
Note: If line 1 of this return does not match your federal adjusted gross income, enclose an explanation. Your refund will be delayed or denied if you do not provide an explanation.

# Line 2 — Nontaxable Social Security and/or Railroad Retirement Board Benefits

Include your total amounts received in 2025 for these benefits:

• Social Security and Railroad Retirement Board benefits
• Social Security Disability Insurance (SSDI)
• Retirement Survivors and Disability Insurance (RSDI)

Also, include amounts for Medicare Premium payments deducted from your Social Security or Railroad Retirement Board benefits.
Enter the amount from box 5 of Form SSA-1099 or RRB-1099. If, however, a portion of the benefits was taxable and you listed an amount on line 6b of federal Form 1040 or 1040-SR, complete these steps to determine line 2:

1. Total Social Security benefits or Railroad Retirement Board benefits (from box 5 of Form SSA-1099 or RRB-1099) …
2. Taxable portion from line 6b of federal Form 1040 …
3. Subtract step 2 from step 1. Enter here and on line 2 of your return … Do not include Social Security income for dependents.

Line 3 - Deductions for Qualified Retirement Plan Contributions
Enter the sum of your deductions for your qualified retirement plan contributions from lines 16 and 20 of federal Schedule 1.

# Line 4 — Total Government Assistance Payments

Include nontaxable payments you received from the Minnesota Family Investment Program (MFIP), Minnesota Supplemental Aid (MSA), Supplemental Security Income (SSI), General Assistance (GA), Minnesota Housing Support (formerly Group Residential Housing or GRH), the Diversionary Work Program (DWP), emergency assistance, refugee cash assistance, and "Pay-for-Performance" Success Payments under the federal Home Affordable Modification Program (HAMP).
Do not include Medicaid payments or non-cash payments from government agencies, such as food stamps, clothing, medical supplies, fuel assistance, and child care assistance.
If you repaid program payments during the year, you may subtract these repayments from your amount on line 4.

# Line 5 — Co-Occupant Income

Use Worksheet 5 on page 13 to determine the total income for each co-occupant living with you. If total co-occupant income is a negative number, enter the total as a negative. If you had multiple co-occupants, have each of them complete a separate worksheet. Include the worksheet(s) with your return.

# Line 6 — Additional Nontaxable Income

You must use the table on page 1 of your Form M1PR to report the total amount of nontaxable income to include on line 6. Unless the type of nontaxable is specifically excluded below, it must be included in your Total Household Income Calculation. Write the type of income received in Column A and the amount of income in Column B. If you need more lines, include a separate statement with the type of income and amounts received. Sum the income in Column B on line 6 of Form M1PR.

Common examples of additional nontaxable income include:

• Acquisition or abandonment of property gain, reported on 1099-A, not included in your federal income
• Adoption assistance - subsidy payments as well as employer-paid expenses
• Alimony received to the extent not included in adjusted gross income
• Canceled, discharged, or forgiven debt not included in your federal adjusted gross income
• Community Access for Disability Inclusion Waivers
• Educator expenses
• Health savings account and Archer MSA deductions
• Net operating loss carryforward or carryback
• Passive activity losses in current year in excess of current year passive activity income, including rental losses, even if actively involved in real estate
• Prior-year passive activity loss carryforward claimed in the current tax year for federal purposes

Do not include:

• Contributions to deferred compensation plans such as 401(k), 403(b), 457 deferred compensation, or SIMPLE/SEP plans
• Contributions to dependent care accounts and medical expense accounts
• Disability benefits (do not include veterans disability benefits)
• Distributions from a 529 education savings plan or other education savings account not included in federal adjusted gross income
• Amounts from a Section 1035 annuity exchange
• Annuity payments that are a return of after-tax contributions
• Bonus depreciation addition or subtraction
• Car insurance settlement payments used to pay medical bills
• Certain federal adjustments to income such as moving expenses, student loan interest deduction, penalty on early withdrawal, ½ selfemployment tax, self-employment health insurance, and alimony
• Distributions from a ROTH or traditional IRA not included on line 1, including qualified charitable distributions made to charity
• Employer paid education expenses
• Federal adjustments to income for contributions to IRA, Keogh, and SIMPLE/SEP plans, if not already included on line 3 of Form M1PR
• Federally nontaxed interest and mutual fund dividends, including amortized bond premiums paid
• Foreign earned income exclusion
• Foster care payments, including adult foster care
• Gain on the sale of your home excluded from your federal income
• G.I. Bill funding, including scholarships
• Housing allowance for military or clergy
• Income excluded by tax treaty
• Long-term care benefits not used for medical expenses
• Lump-sum distribution reported on line 1 of Schedule M1LS
• Medicaid Home & Community-Based Services Waiver program payments (from Line 8s of federal Schedule 1)
• Medicare Part B Premiums not included in lines 1 or 2
• Nontaxable Compensated Work Therapy (CWT) payments
• Nontaxable employee transit and parking expenses
• Nontaxable military earned income, such as combat zone pay
• Nontaxable pension and annuity payments, including disability payments
• Nontaxable personal injury or settlement income (to the extent not used for medical expenses) paid
• Child care assistance
• Child support payments
• Dependent's income, including Social Security
• Dependent's indemnity compensation
• Distributions from a pension or annuity which were funded exclusively by the taxpayer or their spouse (without any funding from the employer) using after-tax dollars.
• Employee's mandatory contributions to a retirement plan
• Employer's contributions to filer's deferred compensation or pension plan
• Federal or state tax refunds not included on line 1
• FEMA emergency grants for disaster victims
• Foster care adoption bonus
• Gifts and inheritances
• Gulf War bonus
• Health and dental insurance contributions paid by employee or employer
• IRA rollovers, 401k rollovers, and rollovers of other retirement plans
• HSA funding distributions (distributions from a traditional IRA or a Roth IRA, made to an individual's Health Savings Account as a contribution)
• IRS stimulus/rebate
• Long-term care benefits used to pay medical expenses
• Loss on sale of rental property
• Nontaxable scholarships, fellowships, grants for education, including those from foreign sources, and tuition waivers or reductions
• Positive amount from line 41 of Schedule M1NC, Federal

Adjustments

• Post-9/11 Veteran Service Bonus payments (to the extent not included in adjusted gross income)
• Public Safety Officer medical insurance exclusion
• Reduction in rent for caretaking responsibilities (include the amount shown on your CRP)
• Sick pay (to the extent not used for medical expenses)
• Strike benefits
• VEBA contributions made by the employee
• Worker's compensation benefits (to the extent not used for medical expenses) Also include these losses and deductions to the extent they reduced federal adjusted gross income:
• Capital loss carryforward (use Worksheet 4 on page 12 to compute amount)
• Minnesota property tax refunds
• Nontaxable Holocaust settlement payments
• Payments by someone else for your care by a nurse, nursing home, or hospital
• Payments from life insurance policies
• Premium tax credit
• Reimbursements by employer for expenses paid, such as gas, meals, and lodging
• Return of capital or investment
• Reverse mortgage proceeds
• Special needs welfare benefits
• Spouse's Social Security income when filing separately
• State income tax refunds not included on line 1
• Survivor benefits
• Veteran's disability compensation paid under U.S. Code, title 38

# Line 8 — Subtraction for those born before January 2, 1961 or disabled

You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2025. If you were not certified, you may still qualify as disabled if, during 2025, you were unable to work for at least 12 consecutive months because of a disability, or you are blind. You are considered to be blind if you cannot see better than 20/200 in your better eye with corrective lenses or your field of vision is not more than 20 degrees.
This subtraction does not apply to dependents. Do not enter more than $5,200. The subtraction amount is the same even if both you and your spouse are over 65 or disabled. Check the appropriate box under line 8.

# Line 9 — Dependent Subtraction

Enter the number of dependents you claimed on your federal Form 1040 or 1040-SR. If you did not file a federal form, enter the number of persons who qualify as your dependents who are U.S. citizens or residents of Canada or Mexico. Do not include yourself or your spouse.
If the number of dependents is: Enter on line 9:
0 $0
1 7,280
2 14,040
3 20,280
4 26,000
5 or more 31,200
Enter your dependents' names and tax identification numbers on the line under line 9. If more than one person may claim the dependent, we follow the federal tie-breaker rules to decide who claims the dependent subtraction. See the federal Form 1040 instructions for details.

# Line 10 — Retirement Account Subtraction

Enter your contributions to a 401(k), 403(b), IRA, Roth IRA(from line 10 of federal Form 5498), or 457 retirement plan. Also include any taxable retirement account conversion you made during the year included in federal adjusted gross income. Do not enter more than $7,000 ($14,000 if filing a joint return). Contributions cannot exceed compensation included in gross income for the year.

# Line 11 — Other Subtractions

Use this line to report other subtractions from the list of eligible subtractions below, and list the subtractions you are claiming in the blank space below line 11. Your subtraction may be denied if you do not indicate the subtractions you are claiming. The eligible subtractions you may claim are:
Non-deductible alimony payments: Include alimony payments you made which were non-deductible from line 19a of federal Schedule 1.
Federal Adjustments: If the amount on line 41 of Schedule M1NC is negative, you may include this amount as a subtraction on this line.
Minnesota Income Tax Subtractions Include the amounts eligible to be subtracted from Minnesota income on the following lines of Schedule M1M, Income Additions and Subtractions:

• Line 31: Long-term service and support workforce incentive grants
• Line 32: Nursing Facility Workforce Incentive Grants
• Line 33: One-time refund for tax year 2021 reported on 2025 Form 1099-MISC
• Line 34: Coerced debt subtraction
• Line 35: Consumer enforcement public compensation subtraction
• Line 37: Service Employees International Union (SEIU) stipend payment subtraction

# Line 14

Enter the property tax amount from line 1 of your Statement of Property Taxes Payable in 2026. Complete the corresponding worksheet on page 12 if any of these are true:

• You used part of your home for business
• You rented part of your home to others
• You are a mobile home owner who paid lot rent

# Line 15 — Special Property Tax Refund for Homeowners

If your net property tax on your homestead increased by more than 12% from 2025 to 2026, and the increase was $100 or more, you may be eligible for a special refund. You may qualify for the special refund even if you do not qualify for the regular homeowner's refund.
If you qualify, complete Schedule M1PR-SR and include the result on line 15 of Form M1PR. Any special refund will be included in the total refund on line 23. Attach Schedule M1PR-SR to your Form M1PR.
If you are filing Form M1PR only for the special refund, complete Schedule M1PR-SR and lines 15 and 18-21 of Form M1PR.

# Line 17 — Homestead Credit Refund Table Amount

Use the amounts from line 13 and line 16 to determine your Homestead Credit Refund amount. If line 13 is less than zero, use zero in the refund table. Enter the amount from the table on line 17. If line 17 is zero or blank, you are not eligible for the Homestead Credit Refund.

# Line 19 — Nongame Wildlife Fund

You can help preserve Minnesota's nongame wildlife by donating to the Nongame Wildlife Fund. On line 19, enter the amount you wish to give. The amount you donate will reduce your refund.
To contribute directly to the Nongame Wildlife Fund online, go to www.dnr.state.mn.us and enter donating to nongame wildlife into the Search box, or send a check payable to: DNR Nongame Wildlife Fund, 500 Lafayette Road, P.O. Box 25, St. Paul, MN 55155

# Line 20 — Property Tax Refund

Subtract line 19 from line 18 and enter the result on line 20. This is your property tax refund. Your refund will be delayed or denied if you do not complete line 20.

# Line 21 — To Request Direct Deposit of Your Refund

Direct deposit is the safest and easiest way to get your tax refund. To have your refund deposited into your checking or savings account, enter the information on line 21.
The routing number must have nine digits. The account number may contain up to 17 digits (both numbers and letters). Leave out any hyphens, spaces, and symbols. If the routing or account number is incorrect or is not accepted by your financial institution, you will receive your refund as a paper check.
Do not use an account associated with any foreign banks.
You are authorizing us and your financial institution to initiate electronic credit entries and, if necessary, debit entries and adjustments for any credits made in error.
Note: To avoid a delay in your refund, request direct deposit into an account that you do not plan on closing before your refund is issued. If the account is closed before the refund is issued, a paper check will be issued.

# Sign Your Return

at the bottom of the second page of the form. Your spouse must also sign if you file jointly.
Send Your Return to:
Minnesota Property Tax Refund
Mail Station 0020
600 N. Robert St.

St. Paul, MN 55146-0020

# Return Authorization Checkbox

Check this box to authorize the department to discuss this return with the preparer or the third-party designee indicated on your federal return.
This authority allows us to discuss with your preparer these items from this return: line-item details; tax due on original and adjustments made during processing; penalty or interest due; documents received or sent like a tax order or bill; and dates and amounts of payments, credits, or refunds. The authority also allows your preparer to cancel direct deposit or debit payments and submit an abatement request.
The authority granted by a marked return checkbox is valid for one year after the due date for current original returns, or one year from the date the form was submitted for amended and noncurrent original returns.
Checking the box does not give your preparer or third-party designee the authority to sign any tax documents on your behalf, represent you at any auditor appeals conference, or discuss abatement progress. For these types of authorities, you must file Form REV184i, Individual or Sole Proprietor Power of Attorney, with the department.

# Enclosures

Include an explanation if any of these apply:

• Line 1 does not equal your federal adjusted gross income from line 1 of Form M1
• You did not report any income on lines 1-6
• You received a recalculation of your prior year's taxes based on current year's classification Enclose the appropriate worksheet(s) from pages 12 and 13 if you:
• Claimed a deduction on your federal income tax return for using a portion of your home for business or renting out part of your home to others. (Worksheet 2).
• Are applying for the special property tax refund and your Statement of Property Taxes Payable in 2026 lists an amount for new improvements or expired exclusions (Worksheet 3).
• Include someone else's income on line 14 (Worksheet 5).

Your refund will be delayed or denied if you do not include the required explanation or enclosure.
Do not include any enclosures that are less than three-fourths of a sheet of paper. Make a copy of each enclosure on a full sheet of paper and include with your return. Save copies of all forms, schedules, CRPs, worksheets, and any required enclosures for your records.

# Penalties

If you file a fraudulent return, we will assess a penalty equal to 50% of the fraudulent refund. You may also be subject to criminal penalties.

# Interest

We must pay interest on any refunds not issued within the later of 60 days after you file for your refund or September 30.

# If You Owe a Debt to a Government Entity or Qualifying Hospital

We will apply your refund to the amount you owe (including penalty and interest). If you participate in the Senior Citizens Property Tax Deferral Program, we will apply it to your deferred property tax total. If your debt is less than your refund, you will receive the difference.

# Other Property Tax Programs

Senior Citizens' Property Tax Deferral Program
The Senior Citizens' Property Tax Deferral Program may allow you to defer a portion of your homestead property taxes and any special assessments.
If you are eligible and wish to participate in the program, you would pay no more than 3% of your household income (as stated on line 7 of the return) toward your property taxes on your homestead each year. The state will loan you the remaining amount—the deferred tax—and will pay it directly to your county.
You must pay the deferred tax plus interest back to the state. If you are due a property tax refund or state income tax refund, we will apply it to your deferred property tax total and notify you when this happens.
If you participate, we will place a tax lien on your property. You or your heirs will need to repay the deferred amount before you can transfer title of the property.

# Eligibility Requirements

To participate in the program, all of these must apply:

• You are at least 65. If you're married, one spouse must be at least age 65 and the other spouse at least 62.
• Your total household income must be $96,000 or less.
• You, or your spouse if you are married, must have owned and occupied your homestead for the last 5 years. The homestead can be classified as residential or agricultural, or it may be part of a multi-unit building.
• There are no state or federal tax liens or judgment liens on your property.
• The total unpaid balance of debts secured by mortgages and other liens against your property does not exceed 75% of the assessor's estimated market value of your homestead.

If you qualify and wish to participate, you must apply by November 1 to defer a portion of your property taxes for 2027. Use Form CR-SCD, Property Tax Deferral Application for Senior Citizens, available at www.revenue.state.mn.us or your county auditor's office.
For questions about this program, call 651-556-4803.

# Disabled

The Special Homestead Classification (class 1b) provides a reduced property tax classification rate on the first $50,000 of market value of a qualifying person's homestead.

# Eligibility Requirements

To receive the special classification on the qualifying person's homestead, you must apply to your county assessor by October 1 for taxes payable the next year.
For this property tax classification, a qualifying individual is generally someone who is blind or permanently and totally disabled with:
Blind: A person is considered blind if an eye doctor has determined their visual acuity does not exceed 20/200 or their field of vision is not more than 20 degrees.
Disabled: A person is considered permanently and totally disabled if they have a condition that is considered permanent in nature and totally prevents them from working. They must also receive payments from a qualifying agency because of their disability.
For more information, go to www.revenue.state.mn.us and enter Class 1b into the Search box or contact your county assessor.

# For Mobile Home Owners

1 Multiply line 3 of your 2025 CRP by 17% (.17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Line 1 of your Statement of Property Taxes Payable in 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Add steps 1 and 2 . If you need to complete Worksheet 2, use this amount from step 1 of Worksheet 2 .

Otherwise, Enter the result here and on line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

# For Homeowners Who Rented Part of Their Home to Others or Used it for Business

Note: You must use this worksheet if you claimed a federal income tax deduction for using a portion of your home for business. This applies regardless of how you calculated that deduction, any IRS limitations on that deduction, or if no deduction is allowed due to limitations in the current tax year. Use the current year business use of your home percentage to determine Step 2.
1 Line 1 of your Statement of Property Taxes Payable in 2026 (Mobile home owners: Enter step 3 of Worksheet 1 above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Percent of your home not rented to others or not used for business in 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Multiply step 1 by step 2. Enter the result here and on line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

# For Homesteads with New Improvements and/or Expired Exclusions

1 Amount of new improvements/expired exclusions in the 2026 column listed on your Statement(s) of Property Taxes Payable in 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Amount of Taxable Market Value in the 2026 column as listed on your

Statement(s) of Property Taxes Payable in 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Divide step 1 by step 2 and convert to a percentage (round to the nearest whole percentage) .

Enter the resulting percentage here and on line 2 of Schedule M1PR-SR, Special Refund . . . . . . . . . . . . . . . . . . . . . . 3 Complete Schedule M1PR-SR to determine if you are eligible for the special refund.

# For Calculating Capital Losses

1 Combined net gain/loss (line 16 of federal Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Short-term capital loss carryforward (line 6 of Schedule D). Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Long-term capital loss carryforward (line 14 of Schedule D). Enter as a positive number . . . . . . . . . . . . . . . . . . . . . . . 3 4 Add steps 2 and 3 (if step 1 is a positive number, skip steps 5 and 6 and enter the step 4 amount on step 7) . . . . . . . 4 5 Add steps 1 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Capital loss from line 7 of federal Form 1040 or 1040-SR (allowable loss). Enter as a positive number . . . . . . . . . . . 6 7 Add steps 5 and 6 (if less than zero, enter 0). Enter the total here and include with other nontaxable income on the table for line 6 of Form M1PR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 If you are required to complete any one of these worksheets, you must include a copy of this page when you file Form M1PR. . . . .
% . . .
%
Worksheets 1 - 4

# Worksheet 5 - Co-occupant Income

Complete this worksheet for any other person who lived with you except for boarders, renters, your dependents, your parents, or your spouse's parents . Complete the worksheet for your live-in parents if they co-owned your home and were not your dependents . If you had more than one co-occupant, complete a separate worksheet for each individual or married couple.

# Co-occupant Name Number of Months Co-occupant Lived with You

Note: For Steps 1 through 5, only include the income the co-occupant received for the time they lived with you.
1 Federal adjusted gross income (from line 1 of Form M1; see instructions if co-occupant did not file Form M1 or lived in the home for only part of the year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Nontaxable Social Security and/or Railroad Retirement Board benefits received and not included in step 1 above (see instructions for Line 2 of Form M1PR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Deduction for contributions to a qualified retirement plan (see instructions for line 3 of Form M1PR) . . . . . . . . . . 3 4 Total government assistance payments (see instructions for line 4 of Form M1PR) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Additional nontaxable income (see instructions for line 6 of Form M1PR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 List types and amounts 6 Combine steps 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Subtraction for 65 or disabled (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Dependent subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter names of dependents 9 Retirement account subtraction (see instructions for line 10 of Form M1PR;

Only include contributions the co-occupant made while living with you) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Total other subtractions (see instructions for line 11 of Form M1PR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 This step intentionally left blank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Add steps 7 through 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Subtract step 12 from step 6 (see instructions below for this line) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

# Instructions

Complete this worksheet only if you are a homeowner and had another individual living with you who is not your:

• Tenant
• Dependent, as defined under Internal Revenue Code sections 151 and 152
• Parent or spouse's parent (unless that individual is a co-owner of the house and lives with you)
• Spouse, if filing Form M1PR separately

Steps 1-5
Refer to the instructions for lines 1 through 4 and 6 in the Form M1PR instructions to complete these steps.
If the co-occupant lived with you for part of the year, only include the income they received for the time they lived with you.
Step 7
Use the instructions for line 8 of Form M1PR to determine if your co-occupant qualifies for the subtraction. If they qualified and lived with you for the full year, enter $5,200. If they qualified and they lived with you for part of the year, multiply $433. ($5,200/12) by the number of months they lived with you . Do not enter more than $5,200 .
Step 8
Use the instructions for line 9 of Form M1PR to determine the subtraction for your co-occupant's dependents. If they lived with you for only part of the year, divide the subtraction amount by 12. Then multiply the result by the number of months they lived with you.
Step 13
Enter the amount from step 13 on line 5 of your Form M1PR. If the result is negative, enter as a negative amount.
Include copies of any completed worksheets when you file your Form M1PR.

# Refund Worksheet

# Table for Worksheet

• 10,990 15,380 0 .015 0 .83 3,480

# Questions?

Go to www.revenue.state.mn.us
Email individual.incometax@state.mn.us
Call 651-296-3781 or 1-800-652-9094 (toll-free)

# Need forms?

Go to www.revenue.state.mn.us
Call 651-296-3781 or 1-800-652-9094 (toll-free)
Write to:

Minnesota Tax Forms

Mail Station 1421

600 N. Robert St.

St. Paul, MN 55146-1421
This information is available in alternate formats.
Mail Station 0020, St. Paul, Minnesota 55146-0020

# Minnesota Department of Revenue

U.S. POSTAGE
OF REVENUE
MN DEPT. PRST STD
PAID

# Are you a renter?

Claim your renter refund on Form M1, Individual Income Tax