MN DOR Form M1PR-INSTRUCTIONS — Instructions for Form M1PR (2025)

Homestead
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
For the most up to date version, visit www.revenue.state.mn.us

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.
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 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.
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

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.
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.
Use the table below to determine if you should file Form M1PR, Schedule M1RENT, or both based on your living situation.
If you File Form M1PR File Schedule M1RENT
Lived in a rental unit for all of 2025 X
Owned and lived in a home on January 2, 2026 X
Rented during 2025 and then owned and lived in your home on January 2, 2026 X X Received a CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or other health care facility X Owned and lived in a mobile home on January 2, 2026, and paid rent for the property on which it is located X
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-

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.
Where's my refund?
We review every return to verify the information on the return and make sure the right refund goes to the right person. Each tax return is different, so processing time will vary. To check your refund status, go to www.revenue.state.mn.us after July 1 and enter Where's My
Refund into the Search box. With this system, you can:

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 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.

Getting Started
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 prop erty 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 re ceive a check for the increase plus applicable interest.

Completing the Top of the Return
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
If you And Provide
Were married for the whole year Lived with your spouse for the entire year Both names, tax ID numbers (Social Security Number or Individual Taxpayer Identification, and dates of birth Lived apart for all or part of the year, and are filing separate Forms M1PR Only your name, tax ID number, and date of birth Your spouse lived in a nursing home Only your name, tax ID number, and date of birth. Your spouse would need to file Schedule M1RENT to claim the renter's credit for their nursing home rent Got married during the year Are filing separate Forms M1PR forms Only your name, tax ID number, and date of birth Are filing together Both names, tax ID number, and dates of birth Divorced or separated during the year Are filing separate Forms M1PR (required) Only your name, tax ID number, and date of birth
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
If you And Then
Were single all year
— Enter only your income on line 1-4 and 6 of Form M1PR.
Were married all year
Lived together for the entire year
You must file a joint Form M1PR including your income and your spouse's income. If you do not file a joint Form M1PR, your refund may be delayed or denied.
Were a part-year resident
Are single or married File using your household income for all of 2025, including the income you re ceived before moving to Minnesota .
Got married during the year
— Use both incomes for the year to apply for one refund. If you or your spouse rented in 2025, you or your spouse may also claim the renter's credit on Schedule M1RENT of your 2025 Minnesota Income Tax Return.
On line 14, enter the full amount from line 1 of your property tax statement.
Divorced or separated during the year
Are filing Forms M1PR separately (required)
Use your income for the entire year plus your spouse's income for the time you were married and living together during the year.
Only the spouse who owned and lived in the home on January 2, 2026, can apply as the homeowner for the home. Enter the full amount from line 1 of your 2026 Statement of Property Taxes Payable on line 14 of Form M1PR.
Were a co-owner — Only one of you may apply for the refund. Include the income of all others for the time that they owned and lived in the home .
Had someone other than your spouse living with you — Only you can apply for the refund. Include the income of any other person living with you, except boarders, renters, your dependents, your parents, or your spouse's parents . Include your parents' income if they are co-owners of your home, lived with you, and were not your dependents .
Complete and enclose Worksheet 5 on page 13.
Were both a renter and a homeowner during the year You owned and lived in your home for part of 2025, but not on January 2, 2026 You are not eligible for the property tax refund, but you may be eligible for the renter's credit reported on Schedule M1RENT of your 2025 Minnesota Income Tax Return.
You rented during
2025 and then owned and lived in your home on January 2, You may claim both the property tax refund on Form M1PR and the renter's credit on Schedule M1RENT of your 2025 Minnesota Income Tax Return.
Owned a mobile home
Paid lot rent Complete Worksheet 1 on page 12 to determine line 14 of the return. Include the worksheet when filing your return. .
Rented out part of your home or used it for business — Complete Worksheet 2 on page 12 to determine line 14 of the return. Include the worksheet when filing your return.
Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2026 is less than line 5 of your statement. If your statement indicates another classification (such as commercial or nonhomestead property) in addition to your homestead, line 1 should include the taxes payable only on the homestead portion.

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:

Total Social Security benefits or Railroad Retirement Board benefits (from box 5 of Form SSA-1099 or RRB-1099)
Taxable portion from line 6b of federal Form 1040
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
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
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)
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)
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:

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 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
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 Instructions (cont.)

Line Instructions (cont.)
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 Instructions (cont.)
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
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 audit or 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.

Line Instructions (cont.)
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.
Special Homestead Classification for Certain Persons who are Blind or
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.

Worksheet 1
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
Worksheet 2
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
Worksheet 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.
Worksheet 4
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.

If line 13 is: and line 16 is at least:
0 25 50 75 100 125 150 175 200 225 250 275 but less than:
25 50 75 100 125 150 175 200 225 250 275 300 at least but less than your homestead credit refund is:
0 2,190 1 23 45 67 89 111 133 155 177 199 221 243
2,190 4,360 0 1 23 45 67 89 111 133 155 177 199 221 4,360 6,600 0 0 0 19 41 63 85 107 129 151 173 195 6,600 8,810 0 0 0 0 10 31 52 72 93 114 135 155 8,810 10,990 0 0 0 0 0 0 20 41 61 82 103 124 10,990 13,180 0 0 0 0 0 0 0 5 26 47 67 88 13,180 15,380 0 0 0 0 0 0 0 0 0 19 40 61 15,380 17,560 0 0 0 0 0 0 0 0 0 0 0 20 17,560 19,780 0 0 0 0 0 0 0 0 0 0 0 0 If line 13 is: and line 16 is at least:
300 325 350 375 400 425 450 475 500 525 550 575 but less than:
325 350 375 400 425 450 475 500 525 550 575 600 at least but less than your homestead credit refund is:
0 2,190 265 287 309 331 353 375 397 419 441 463 485 507 2,190 4,360 243 265 287 309 331 353 375 397 419 441 463 485 4,360 6,600 217 239 261 283 305 327 349 371 393 415 437 459 6,600 8,810 176 197 218 238 259 280 301 321 342 363 384 404 8,810 10,990 144 165 186 207 227 248 269 290 310 331 352 373 10,990 13,180 109 130 150 171 192 213 233 254 275 296 316 337 13,180 15,380 82 102 123 144 165 185 206 227 248 268 289 310 15,380 17,560 41 61 82 103 124 144 165 186 207 227 248 269 17,560 19,780 0 17 37 58 79 100 120 141 162 183 203 224 19,780 21,970 0 0 0 10 31 51 72 93 114 134 155 176 21,970 24,150 0 0 0 0 0 0 19 39 58 78 97 117 24,150 26,360 0 0 0 0 0 0 0 0 6 25 45 64 26,360 28,570 0 0 0 0 0 0 0 0 0 0 10 30 28,570 30,770 0 0 0 0 0 0 0 0 0 0 0 0 If line 13 is: and line 16 is at least:
600 625 650 675 700 725 750 775 800 825 850 875 but less than:
625 650 675 700 725 750 775 800 825 850 875 900 at least but less than your homestead credit refund is:
0 2,190 529 551 573 595 617 639 661 683 705 727 749 771 2,190 4,360 507 529 551 573 595 617 639 661 683 705 727 749 4,360 6,600 481 503 525 547 569 591 613 635 657 679 701 723 6,600 8,810 425 446 467 487 508 529 550 570 591 612 633 653 8,810 10,990 393 414 435 456 476 497 518 539 559 580 601 622 10,990 13,180 358 379 399 420 441 462 482 503 524 545 565 586 13,180 15,380 331 351 372 393 414 434 455 476 497 517 538 559 15,380 17,560 290 310 331 352 373 393 414 435 456 476 497 518 17,560 19,780 245 266 286 307 328 349 369 390 411 432 452 473 19,780 21,970 197 217 238 259 280 300 321 342 363 383 404 425 21,970 24,150 136 156 175 195 214 234 253 273 292 312 331 351 24,150 26,360 84 103 123 142 162 181 201 220 240 259 279 298 26,360 28,570 49 69 88 108 127 147 166 186 205 225 244 264 28,570 30,770 15 34 54 73 93 112 132 151 171 190 210 229 30,770 32,960 0 0 18 37 55 73 91 110 128 146 164 183 32,960 35,170 0 0 0 5 23 41 59 78 96 114 132 151 35,170 37,370 0 0 0 0 0 9 27 45 64 82 100 118 37,370 39,570 0 0 0 0 0 0 0 12 29 46 63 80 39,570 41,750 0 0 0 0 0 0 0 0 0 17 34 51 41,750 43,950 0 0 0 0 0 0 0 0 0 0 4 21 43,950 46,140 0 0 0 0 0 0 0 0 0 0 0 0
Homestead Credit Refund Table

Homestead Credit Refund Table
If line 13 is: and line 16 is at least:
900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 but less than:
925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 at least but less than your homestead credit refund is:
0 2,190 793 815 837 859 881 903 925 947 969 991 1,013 1,035 2,190 4,360 771 793 815 837 859 881 903 925 947 969 991 1,013 4,360 6,600 745 767 789 811 833 855 877 899 921 943 965 987 6,600 8,810 674 695 716 736 757 778 799 819 840 861 882 902 8,810 10,990 642 663 684 705 725 746 767 788 808 829 850 871 10,990 13,180 607 628 648 669 690 711 731 752 773 794 814 835 13,180 15,380 580 600 621 642 663 683 704 725 746 766 787 808 15,380 17,560 539 559 580 601 622 642 663 684 705 725 746 767 17,560 19,780 494 515 535 556 577 598 618 639 660 681 701 722 19,780 21,970 446 466 487 508 529 549 570 591 612 632 653 674 21,970 24,150 370 390 409 429 448 468 487 507 526 546 565 585 24,150 26,360 318 337 357 376 396 415 435 454 474 493 513 532 26,360 28,570 283 303 322 342 361 381 400 420 439 459 478 498 28,570 30,770 249 268 288 307 327 346 366 385 405 424 444 463 30,770 32,960 201 219 237 256 274 292 310 329 347 365 383 402 32,960 35,170 169 187 205 224 242 260 278 297 315 333 351 370 35,170 37,370 137 155 173 191 210 228 246 264 283 301 319 337 37,370 39,570 97 114 131 148 165 182 199 216 233 250 267 284 39,570 41,750 68 85 102 119 136 153 170 187 204 221 238 255 41,750 43,950 38 55 72 89 106 123 140 157 174 191 208 225 43,950 46,140 8 25 42 59 76 93 110 127 144 161 178 195 46,140 48,340 0 0 12 29 46 63 80 97 114 131 148 165 48,340 50,530 0 0 0 0 16 33 50 67 84 101 118 135 50,530 52,720 0 0 0 0 0 3 20 37 54 71 88 105 52,720 54,920 0 0 0 0 0 0 0 8 25 42 59 76 54,920 57,120 0 0 0 0 0 0 0 0 0 12 29 46 57,120 59,320 0 0 0 0 0 0 0 0 0 0 0 16 59,320 61,500 0 0 0 0 0 0 0 0 0 0 0 0

If line 13 is: and line 16 is at least:
1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 but less than:
1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 at least but less than your homestead credit refund is:
0 2,190 1,057 1,079 1,101 1,123 1,145 1,167 1,189 1,211 1,233 1,255 1,277 1,299 2,190 4,360 1,035 1,057 1,079 1,101 1,123 1,145 1,167 1,189 1,211 1,233 1,255 1,277 4,360 6,600 1,009 1,031 1,053 1,075 1,097 1,119 1,141 1,163 1,185 1,207 1,229 1,251 6,600 8,810 923 944 965 985 1,006 1,027 1,048 1,068 1,089 1,110 1,131 1,151 8,810 10,990 891 912 933 954 974 995 1,016 1,037 1,057 1,078 1,099 1,120 10,990 13,180 856 877 897 918 939 960 980 1,001 1,022 1,043 1,063 1,084 13,180 15,380 829 849 870 891 912 932 953 974 995 1,015 1,036 1,057 15,380 17,560 788 808 829 850 871 891 912 933 954 974 995 1,016 17,560 19,780 743 764 784 805 826 847 867 888 909 930 950 971 19,780 21,970 695 715 736 757 778 798 819 840 861 881 902 923 21,970 24,150 604 624 643 663 682 702 721 741 760 780 799 819 24,150 26,360 552 571 591 610 630 649 669 688 708 727 747 766 26,360 28,570 517 537 556 576 595 615 634 654 673 693 712 732 28,570 30,770 483 502 522 541 561 580 600 619 639 658 678 697 30,770 32,960 420 438 456 475 493 511 529 548 566 584 602 621 32,960 35,170 388 406 424 443 461 479 497 516 534 552 570 589 35,170 37,370 356 374 392 410 429 447 465 483 502 520 538 556 37,370 39,570 301 318 335 352 369 386 403 420 437 454 471 488 39,570 41,750 272 289 306 323 340 357 374 391 408 425 442 459 41,750 43,950 242 259 276 293 310 327 344 361 378 395 412 429 43,950 46,140 212 229 246 263 280 297 314 331 348 365 382 399 46,140 48,340 182 199 216 233 250 267 284 301 318 335 352 369 48,340 50,530 152 169 186 203 220 237 254 271 288 305 322 339 50,530 52,720 122 139 156 173 190 207 224 241 258 275 292 309 52,720 54,920 93 110 127 144 161 178 195 212 229 246 263 280 54,920 57,120 63 80 97 114 131 148 165 182 199 216 233 250 57,120 59,320 33 50 67 84 101 118 135 152 169 186 203 220 59,320 61,500 3 20 37 54 71 88 105 122 139 156 173 190 61,500 63,700 0 0 7 24 41 58 75 92 109 126 143 160 63,700 65,890 0 0 0 0 11 28 45 62 79 96 113 130 65,890 68,090 0 0 0 0 0 0 15 32 49 66 83 100 68,090 70,280 0 0 0 0 0 0 0 3 20 37 54 71 70,280 72,480 0 0 0 0 0 0 0 0 0 7 24 41 72,480 74,680 0 0 0 0 0 0 0 0 0 0 0 11 74,680 76,880 0 0 0 0 0 0 0 0 0 0 0 0
Homestead Credit Refund Table

If line 13 is: and line 16 is at least:
1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 but less than:
1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 at least but less than your homestead credit refund is:
0 2,190 1,321 1,343 1,365 1,387 1,409 1,431 1,453 1,475 1,497 1,519 1,541 1,563 2,190 4,360 1,299 1,321 1,343 1,365 1,387 1,409 1,431 1,453 1,475 1,497 1,519 1,541 4,360 6,600 1,273 1,295 1,317 1,339 1,361 1,383 1,405 1,427 1,449 1,471 1,493 1,515 6,600 8,810 1,172 1,193 1,214 1,234 1,255 1,276 1,297 1,317 1,338 1,359 1,380 1,400 8,810 10,990 1,140 1,161 1,182 1,203 1,223 1,244 1,265 1,286 1,306 1,327 1,348 1,369 10,990 13,180 1,105 1,126 1,146 1,167 1,188 1,209 1,229 1,250 1,271 1,292 1,312 1,333 13,180 15,380 1,078 1,098 1,119 1,140 1,161 1,181 1,202 1,223 1,244 1,264 1,285 1,306 15,380 17,560 1,037 1,057 1,078 1,099 1,120 1,140 1,161 1,182 1,203 1,223 1,244 1,265 17,560 19,780 992 1,013 1,033 1,054 1,075 1,096 1,116 1,137 1,158 1,179 1,199 1,220 19,780 21,970 944 964 985 1,006 1,027 1,047 1,068 1,089 1,110 1,130 1,151 1,172 21,970 24,150 838 858 877 897 916 936 955 975 994 1,014 1,033 1,053 24,150 26,360 786 805 825 844 864 883 903 922 942 961 981 1,000 26,360 28,570 751 771 790 810 829 849 868 888 907 927 946 966 28,570 30,770 717 736 756 775 795 814 834 853 873 892 912 931 30,770 32,960 639 657 675 694 712 730 748 767 785 803 821 840 32,960 35,170 607 625 643 662 680 698 716 735 753 771 789 808 35,170 37,370 575 593 611 629 648 666 684 702 721 739 757 775 37,370 39,570 505 522 539 556 573 590 607 624 641 658 675 692 39,570 41,750 476 493 510 527 544 561 578 595 612 629 646 663 41,750 43,950 446 463 480 497 514 531 548 565 582 599 616 633 43,950 46,140 416 433 450 467 484 501 518 535 552 569 586 603 46,140 48,340 386 403 420 437 454 471 488 505 522 539 556 573 48,340 50,530 356 373 390 407 424 441 458 475 492 509 526 543 50,530 52,720 326 343 360 377 394 411 428 445 462 479 496 513 52,720 54,920 297 314 331 348 365 382 399 416 433 450 467 484 54,920 57,120 267 284 301 318 335 352 369 386 403 420 437 454 57,120 59,320 237 254 271 288 305 322 339 356 373 390 407 424 59,320 61,500 207 224 241 258 275 292 309 326 343 360 377 394 61,500 63,700 177 194 211 228 245 262 279 296 313 330 347 364 63,700 65,890 147 164 181 198 215 232 249 266 283 300 317 334 65,890 68,090 117 134 151 168 185 202 219 236 253 270 287 304 68,090 70,280 88 105 122 139 156 173 190 207 224 241 258 275 70,280 72,480 58 75 92 109 126 143 160 177 194 211 228 245 72,480 74,680 28 45 62 79 96 113 130 147 164 181 198 215 74,680 76,880 0 15 32 49 66 83 100 117 134 151 168 185 76,880 79,080 0 0 2 18 33 49 65 81 96 112 128 144 79,080 81,270 0 0 0 0 6 21 37 53 69 84 100 116 81,270 83,470 0 0 0 0 0 0 10 25 41 57 73 88 83,470 85,660 0 0 0 0 0 0 0 0 13 29 45 61 85,660 87,860 0 0 0 0 0 0 0 0 0 1 17 33 87,860 90,060 0 0 0 0 0 0 0 0 0 0 0 0
Homestead Credit Refund Table

Homestead Credit Refund Table
If line 13 is: and line 16 is at least:
1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 but less than:
1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 at least but less than your homestead credit refund is:
0 2,190 1,585 1,607 1,629 1,651 1,673 1,695 1,717 1,739 1,761 1,783 1,805 1,827 2,190 4,360 1,563 1,585 1,607 1,629 1,651 1,673 1,695 1,717 1,739 1,761 1,783 1,805 4,360 6,600 1,537 1,559 1,581 1,603 1,625 1,647 1,669 1,691 1,713 1,735 1,757 1,779 6,600 8,810 1,421 1,442 1,463 1,483 1,504 1,525 1,546 1,566 1,587 1,608 1,629 1,649 8,810 10,990 1,389 1,410 1,431 1,452 1,472 1,493 1,514 1,535 1,555 1,576 1,597 1,618 10,990 13,180 1,354 1,375 1,395 1,416 1,437 1,458 1,478 1,499 1,520 1,541 1,561 1,582 13,180 15,380 1,327 1,347 1,368 1,389 1,410 1,430 1,451 1,472 1,493 1,513 1,534 1,555 15,380 17,560 1,286 1,306 1,327 1,348 1,369 1,389 1,410 1,431 1,452 1,472 1,493 1,514 17,560 19,780 1,241 1,262 1,282 1,303 1,324 1,345 1,365 1,386 1,407 1,428 1,448 1,469 19,780 21,970 1,193 1,213 1,234 1,255 1,276 1,296 1,317 1,338 1,359 1,379 1,400 1,421 21,970 24,150 1,072 1,092 1,111 1,131 1,150 1,170 1,189 1,209 1,228 1,248 1,267 1,287 24,150 26,360 1,020 1,039 1,059 1,078 1,098 1,117 1,137 1,156 1,176 1,195 1,215 1,234 26,360 28,570 985 1,005 1,024 1,044 1,063 1,083 1,102 1,122 1,141 1,161 1,180 1,200 28,570 30,770 951 970 990 1,009 1,029 1,048 1,068 1,087 1,107 1,126 1,146 1,165 30,770 32,960 858 876 894 913 931 949 967 986 1,004 1,022 1,040 1,059 32,960 35,170 826 844 862 881 899 917 935 954 972 990 1,008 1,027 35,170 37,370 794 812 830 848 867 885 903 921 940 958 976 994 37,370 39,570 709 726 743 760 777 794 811 828 845 862 879 896 39,570 41,750 680 697 714 731 748 765 782 799 816 833 850 867 41,750 43,950 650 667 684 701 718 735 752 769 786 803 820 837 43,950 46,140 620 637 654 671 688 705 722 739 756 773 790 807 46,140 48,340 590 607 624 641 658 675 692 709 726 743 760 777 48,340 50,530 560 577 594 611 628 645 662 679 696 713 730 747 50,530 52,720 530 547 564 581 598 615 632 649 666 683 700 717 52,720 54,920 501 518 535 552 569 586 603 620 637 654 671 688 54,920 57,120 471 488 505 522 539 556 573 590 607 624 641 658 57,120 59,320 441 458 475 492 509 526 543 560 577 594 611 628 59,320 61,500 411 428 445 462 479 496 513 530 547 564 581 598 61,500 63,700 381 398 415 432 449 466 483 500 517 534 551 568 63,700 65,890 351 368 385 402 419 436 453 470 487 504 521 538 65,890 68,090 321 338 355 372 389 406 423 440 457 474 491 508 68,090 70,280 292 309 326 343 360 377 394 411 428 445 462 479 70,280 72,480 262 279 296 313 330 347 364 381 398 415 432 449 72,480 74,680 232 249 266 283 300 317 334 351 368 385 402 419 74,680 76,880 202 219 236 253 270 287 304 321 338 355 372 389 76,880 79,080 159 175 191 207 222 238 254 270 285 301 317 333 79,080 81,270 132 147 163 179 195 210 226 242 258 273 289 305 81,270 83,470 104 120 136 151 167 183 199 214 230 246 262 277 83,470 85,660 76 92 108 124 139 155 171 187 202 218 234 250 85,660 87,860 49 64 80 96 112 127 143 159 175 190 206 222 87,860 90,060 0 0 0 12 28 44 59 75 91 107 122 138 90,060 92,250 0 0 0 0 0 15 30 46 62 78 93 109 92,250 94,450 0 0 0 0 0 0 1 17 33 49 64 80 94,450 96,650 0 0 0 0 0 0 0 0 4 19 35 51 96,650 98,850 0 0 0 0 0 0 0 0 0 0 6 22 98,850 101,050 0 0 0 0 0 0 0 0 0 0 0 0

If line 13 is: and line 16 is at least:
2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 but less than:
2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300 2,325 2,350 2,375 2,400 at least but less than your homestead credit refund is:
0 2,190 1,849 1,871 1,893 1,915 1,937 1,959 1,981 2,003 2,025 2,047 2,069 2,091 2,190 4,360 1,827 1,849 1,871 1,893 1,915 1,937 1,959 1,981 2,003 2,025 2,047 2,069 4,360 6,600 1,801 1,823 1,845 1,867 1,889 1,911 1,933 1,955 1,977 1,999 2,021 2,043 6,600 8,810 1,670 1,691 1,712 1,732 1,753 1,774 1,795 1,815 1,836 1,857 1,878 1,898 8,810 10,990 1,638 1,659 1,680 1,701 1,721 1,742 1,763 1,784 1,804 1,825 1,846 1,867 10,990 13,180 1,603 1,624 1,644 1,665 1,686 1,707 1,727 1,748 1,769 1,790 1,810 1,831 13,180 15,380 1,576 1,596 1,617 1,638 1,659 1,679 1,700 1,721 1,742 1,762 1,783 1,804 15,380 17,560 1,535 1,555 1,576 1,597 1,618 1,638 1,659 1,680 1,701 1,721 1,742 1,763 17,560 19,780 1,490 1,511 1,531 1,552 1,573 1,594 1,614 1,635 1,656 1,677 1,697 1,718 19,780 21,970 1,442 1,462 1,483 1,504 1,525 1,545 1,566 1,587 1,608 1,628 1,649 1,670 21,970 24,150 1,306 1,326 1,345 1,365 1,384 1,404 1,423 1,443 1,462 1,482 1,501 1,521 24,150 26,360 1,254 1,273 1,293 1,312 1,332 1,351 1,371 1,390 1,410 1,429 1,449 1,468 26,360 28,570 1,219 1,239 1,258 1,278 1,297 1,317 1,336 1,356 1,375 1,395 1,414 1,434 28,570 30,770 1,185 1,204 1,224 1,243 1,263 1,282 1,302 1,321 1,341 1,360 1,380 1,399 30,770 32,960 1,077 1,095 1,113 1,132 1,150 1,168 1,186 1,205 1,223 1,241 1,259 1,278 32,960 35,170 1,045 1,063 1,081 1,100 1,118 1,136 1,154 1,173 1,191 1,209 1,227 1,246 35,170 37,370 1,013 1,031 1,049 1,067 1,086 1,104 1,122 1,140 1,159 1,177 1,195 1,213 37,370 39,570 913 930 947 964 981 998 1,015 1,032 1,049 1,066 1,083 1,100 39,570 41,750 884 901 918 935 952 969 986 1,003 1,020 1,037 1,054 1,071 41,750 43,950 854 871 888 905 922 939 956 973 990 1,007 1,024 1,041 43,950 46,140 824 841 858 875 892 909 926 943 960 977 994 1,011 46,140 48,340 794 811 828 845 862 879 896 913 930 947 964 981 48,340 50,530 764 781 798 815 832 849 866 883 900 917 934 951 50,530 52,720 734 751 768 785 802 819 836 853 870 887 904 921 52,720 54,920 705 722 739 756 773 790 807 824 841 858 875 892 54,920 57,120 675 692 709 726 743 760 777 794 811 828 845 862 57,120 59,320 645 662 679 696 713 730 747 764 781 798 815 832 59,320 61,500 615 632 649 666 683 700 717 734 751 768 785 802 61,500 63,700 585 602 619 636 653 670 687 704 721 738 755 772 63,700 65,890 555 572 589 606 623 640 657 674 691 708 725 742 65,890 68,090 525 542 559 576 593 610 627 644 661 678 695 712 68,090 70,280 496 513 530 547 564 581 598 615 632 649 666 683 70,280 72,480 466 483 500 517 534 551 568 585 602 619 636 653 72,480 74,680 436 453 470 487 504 521 538 555 572 589 606 623 74,680 76,880 406 423 440 457 474 491 508 525 542 559 576 593 76,880 79,080 348 364 380 396 411 427 443 459 474 490 506 522 79,080 81,270 321 336 352 368 384 399 415 431 447 462 478 494 81,270 83,470 293 309 325 340 356 372 388 403 419 435 451 466 83,470 85,660 265 281 297 313 328 344 360 376 391 407 423 439 85,660 87,860 238 253 269 285 301 316 332 348 364 379 395 411 87,860 90,060 154 170 185 201 217 233 248 264 280 296 311 327 90,060 92,250 125 141 156 172 188 204 219 235 251 267 282 298 92,250 94,450 96 112 127 143 159 175 190 206 222 238 253 269 94,450 96,650 67 82 98 114 130 145 161 177 193 208 224 240 96,650 98,850 38 53 69 85 101 116 132 148 164 179 195 211 98,850 101,050 0 0 0 0 9 24 40 56 72 87 103 119 101,050 103,240 0 0 0 0 0 0 10 25 41 57 73 88 103,240 105,440 0 0 0 0 0 0 0 0 11 26 42 58 105,440 107,640 0 0 0 0 0 0 0 0 0 0 12 27 107,640 109,840 0 0 0 0 0 0 0 0 0 0 0 0
Homestead Credit Refund Table

If line 13 is: and line 16 is at least:
2,400 2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 but less than:
2,425 2,450 2,475 2,500 2,525 2,550 2,575 2,600 2,625 2,650 2,675 2,700 at least but less than your homestead credit refund is:
0 2,190 2,113 2,135 2,157 2,179 2,201 2,223 2,245 2,267 2,289 2,311 2,333 2,355 2,190 4,360 2,091 2,113 2,135 2,157 2,179 2,201 2,223 2,245 2,267 2,289 2,311 2,333 4,360 6,600 2,065 2,087 2,109 2,131 2,153 2,175 2,197 2,219 2,241 2,263 2,285 2,307 6,600 8,810 1,919 1,940 1,961 1,981 2,002 2,023 2,044 2,064 2,085 2,106 2,127 2,147 8,810 10,990 1,887 1,908 1,929 1,950 1,970 1,991 2,012 2,033 2,053 2,074 2,095 2,116 10,990 13,180 1,852 1,873 1,893 1,914 1,935 1,956 1,976 1,997 2,018 2,039 2,059 2,080 13,180 15,380 1,825 1,845 1,866 1,887 1,908 1,928 1,949 1,970 1,991 2,011 2,032 2,053 15,380 17,560 1,784 1,804 1,825 1,846 1,867 1,887 1,908 1,929 1,950 1,970 1,991 2,012 17,560 19,780 1,739 1,760 1,780 1,801 1,822 1,843 1,863 1,884 1,905 1,926 1,946 1,967 19,780 21,970 1,691 1,711 1,732 1,753 1,774 1,794 1,815 1,836 1,857 1,877 1,898 1,919 21,970 24,150 1,540 1,560 1,579 1,599 1,618 1,638 1,657 1,677 1,696 1,716 1,735 1,755 24,150 26,360 1,488 1,507 1,527 1,546 1,566 1,585 1,605 1,624 1,644 1,663 1,683 1,702 26,360 28,570 1,453 1,473 1,492 1,512 1,531 1,551 1,570 1,590 1,609 1,629 1,648 1,668 28,570 30,770 1,419 1,438 1,458 1,477 1,497 1,516 1,536 1,555 1,575 1,594 1,614 1,633 30,770 32,960 1,296 1,314 1,332 1,351 1,369 1,387 1,405 1,424 1,442 1,460 1,478 1,497 32,960 35,170 1,264 1,282 1,300 1,319 1,337 1,355 1,373 1,392 1,410 1,428 1,446 1,465 35,170 37,370 1,232 1,250 1,268 1,286 1,305 1,323 1,341 1,359 1,378 1,396 1,414 1,432 37,370 39,570 1,117 1,134 1,151 1,168 1,185 1,202 1,219 1,236 1,253 1,270 1,287 1,304 39,570 41,750 1,088 1,105 1,122 1,139 1,156 1,173 1,190 1,207 1,224 1,241 1,258 1,275 41,750 43,950 1,058 1,075 1,092 1,109 1,126 1,143 1,160 1,177 1,194 1,211 1,228 1,245 43,950 46,140 1,028 1,045 1,062 1,079 1,096 1,113 1,130 1,147 1,164 1,181 1,198 1,215 46,140 48,340 998 1,015 1,032 1,049 1,066 1,083 1,100 1,117 1,134 1,151 1,168 1,185 48,340 50,530 968 985 1,002 1,019 1,036 1,053 1,070 1,087 1,104 1,121 1,138 1,155 50,530 52,720 938 955 972 989 1,006 1,023 1,040 1,057 1,074 1,091 1,108 1,125 52,720 54,920 909 926 943 960 977 994 1,011 1,028 1,045 1,062 1,079 1,096 54,920 57,120 879 896 913 930 947 964 981 998 1,015 1,032 1,049 1,066 57,120 59,320 849 866 883 900 917 934 951 968 985 1,002 1,019 1,036 59,320 61,500 819 836 853 870 887 904 921 938 955 972 989 1,006 61,500 63,700 789 806 823 840 857 874 891 908 925 942 959 976 63,700 65,890 759 776 793 810 827 844 861 878 895 912 929 946 65,890 68,090 729 746 763 780 797 814 831 848 865 882 899 916 68,090 70,280 700 717 734 751 768 785 802 819 836 853 870 887 70,280 72,480 670 687 704 721 738 755 772 789 806 823 840 857 72,480 74,680 640 657 674 691 708 725 742 759 776 793 810 827 74,680 76,880 610 627 644 661 678 695 712 729 746 763 780 797 76,880 79,080 537 553 569 585 600 616 632 648 663 679 695 711 79,080 81,270 510 525 541 557 573 588 604 620 636 651 667 683 81,270 83,470 482 498 514 529 545 561 577 592 608 624 640 655 83,470 85,660 454 470 486 502 517 533 549 565 580 596 612 628 85,660 87,860 427 442 458 474 490 505 521 537 553 568 584 600 87,860 90,060 343 359 374 390 406 422 437 453 469 485 500 516 90,060 92,250 314 330 345 361 377 393 408 424 440 456 471 487 92,250 94,450 285 301 316 332 348 364 379 395 411 427 442 458 94,450 96,650 256 271 287 303 319 334 350 366 382 397 413 429 96,650 98,850 227 242 258 274 290 305 321 337 353 368 384 400 98,850 101,050 135 150 166 182 198 213 229 245 261 276 292 308 101,050 103,240 104 120 136 151 167 183 199 214 230 246 262 277 103,240 105,440 74 89 105 121 137 152 168 184 200 215 231 247 105,440 107,640 43 59 75 90 106 122 138 153 169 185 201 216 107,640 109,840 13 28 44 60 76 91 107 123 139 154 170 186 109,840 112,030 0 0 0 0 0 0 7 23 38 54 70 86 112,030 114,220 0 0 0 0 0 0 0 0 7 22 38 54 114,220 116,420 0 0 0 0 0 0 0 0 0 0 6 22 116,420 118,620 0 0 0 0 0 0 0 0 0 0 0 0

Homestead Credit Refund Table

Homestead Credit Refund Table
If line 13 is: and line 16 is at least:
2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 but less than:
2,725 2,750 2,775 2,800 2,825 2,850 2,875 2,900 2,925 2,950 2,975 3,000 at least but less than your homestead credit refund is:
0 2,190 2,377 2,399 2,421 2,443 2,465 2,487 2,509 2,531 2,553 2,575 2,597 2,619 2,190 4,360 2,355 2,377 2,399 2,421 2,443 2,465 2,487 2,509 2,531 2,553 2,575 2,597 4,360 6,600 2,329 2,351 2,373 2,395 2,417 2,439 2,461 2,483 2,505 2,527 2,549 2,571 6,600 8,810 2,168 2,189 2,210 2,230 2,251 2,272 2,293 2,313 2,334 2,355 2,376 2,396 8,810 10,990 2,136 2,157 2,178 2,199 2,219 2,240 2,261 2,282 2,302 2,323 2,344 2,365 10,990 13,180 2,101 2,122 2,142 2,163 2,184 2,205 2,225 2,246 2,267 2,288 2,308 2,329 13,180 15,380 2,074 2,094 2,115 2,136 2,157 2,177 2,198 2,219 2,240 2,260 2,281 2,302 15,380 17,560 2,033 2,053 2,074 2,095 2,116 2,136 2,157 2,178 2,199 2,219 2,240 2,261 17,560 19,780 1,988 2,009 2,029 2,050 2,071 2,092 2,112 2,133 2,154 2,175 2,195 2,216 19,780 21,970 1,940 1,960 1,981 2,002 2,023 2,043 2,064 2,085 2,106 2,126 2,147 2,168 21,970 24,150 1,774 1,794 1,813 1,833 1,852 1,872 1,891 1,911 1,930 1,950 1,969 1,989 24,150 26,360 1,722 1,741 1,761 1,780 1,800 1,819 1,839 1,858 1,878 1,897 1,917 1,936 26,360 28,570 1,687 1,707 1,726 1,746 1,765 1,785 1,804 1,824 1,843 1,863 1,882 1,902 28,570 30,770 1,653 1,672 1,692 1,711 1,731 1,750 1,770 1,789 1,809 1,828 1,848 1,867 30,770 32,960 1,515 1,533 1,551 1,570 1,588 1,606 1,624 1,643 1,661 1,679 1,697 1,716 32,960 35,170 1,483 1,501 1,519 1,538 1,556 1,574 1,592 1,611 1,629 1,647 1,665 1,684 35,170 37,370 1,451 1,469 1,487 1,505 1,524 1,542 1,560 1,578 1,597 1,615 1,633 1,651 37,370 39,570 1,321 1,338 1,355 1,372 1,389 1,406 1,423 1,440 1,457 1,474 1,491 1,508 39,570 41,750 1,292 1,309 1,326 1,343 1,360 1,377 1,394 1,411 1,428 1,445 1,462 1,479 41,750 43,950 1,262 1,279 1,296 1,313 1,330 1,347 1,364 1,381 1,398 1,415 1,432 1,449 43,950 46,140 1,232 1,249 1,266 1,283 1,300 1,317 1,334 1,351 1,368 1,385 1,402 1,419 46,140 48,340 1,202 1,219 1,236 1,253 1,270 1,287 1,304 1,321 1,338 1,355 1,372 1,389 48,340 50,530 1,172 1,189 1,206 1,223 1,240 1,257 1,274 1,291 1,308 1,325 1,342 1,359 50,530 52,720 1,142 1,159 1,176 1,193 1,210 1,227 1,244 1,261 1,278 1,295 1,312 1,329 52,720 54,920 1,113 1,130 1,147 1,164 1,181 1,198 1,215 1,232 1,249 1,266 1,283 1,300 54,920 57,120 1,083 1,100 1,117 1,134 1,151 1,168 1,185 1,202 1,219 1,236 1,253 1,270 57,120 59,320 1,053 1,070 1,087 1,104 1,121 1,138 1,155 1,172 1,189 1,206 1,223 1,240 59,320 61,500 1,023 1,040 1,057 1,074 1,091 1,108 1,125 1,142 1,159 1,176 1,193 1,210 61,500 63,700 993 1,010 1,027 1,044 1,061 1,078 1,095 1,112 1,129 1,146 1,163 1,180 63,700 65,890 963 980 997 1,014 1,031 1,048 1,065 1,082 1,099 1,116 1,133 1,150 65,890 68,090 933 950 967 984 1,001 1,018 1,035 1,052 1,069 1,086 1,103 1,120 68,090 70,280 904 921 938 955 972 989 1,006 1,023 1,040 1,057 1,074 1,091 70,280 72,480 874 891 908 925 942 959 976 993 1,010 1,027 1,044 1,061 72,480 74,680 844 861 878 895 912 929 946 963 980 997 1,014 1,031 74,680 76,880 814 831 848 865 882 899 916 933 950 967 984 1,001 76,880 79,080 726 742 758 774 789 805 821 837 852 868 884 900 79,080 81,270 699 714 730 746 762 777 793 809 825 840 856 872 81,270 83,470 671 687 703 718 734 750 766 781 797 813 829 844 83,470 85,660 643 659 675 691 706 722 738 754 769 785 801 817 85,660 87,860 616 631 647 663 679 694 710 726 742 757 773 789 87,860 90,060 532 548 563 579 595 611 626 642 658 674 689 705 90,060 92,250 503 519 534 550 566 582 597 613 629 645 660 676 92,250 94,450 474 490 505 521 537 553 568 584 600 616 631 647 94,450 96,650 445 460 476 492 508 523 539 555 571 586 602 618 96,650 98,850 416 431 447 463 479 494 510 526 542 557 573 589 98,850 101,050 324 339 355 371 387 402 418 434 450 465 481 497 101,050 103,240 293 309 325 340 356 372 388 403 419 435 451 466 103,240 105,440 263 278 294 310 326 341 357 373 389 404 420 436 105,440 107,640 232 248 264 279 295 311 327 342 358 374 390 405 107,640 109,840 202 217 233 249 265 280 296 312 328 343 359 375 109,840 112,030 101 117 133 149 164 180 196 212 227 243 259 275 112,030 114,220 70 85 101 117 133 148 164 180 196 211 227 243 114,220 116,420 38 54 69 85 101 117 132 148 164 180 195 211 116,420 118,620 6 22 38 53 69 85 101 116 132 148 164 179 118,620 120,820 0 0 6 21 37 53 69 84 100 116 132 147 120,820 123,020 0 0 0 0 0 0 0 0 0 7 21 36 123,020 125,220 0 0 0 0 0 0 0 0 0 0 0 5 125,220 127,420 0 0 0 0 0 0 0 0 0 0 0 0

If line 13 is: and line 16 is at least:
3,000 3,025 3,050 3,075 3,100 3,125 3,150 3,175 3,200 3,225 3,250 3,275 but less than:
3,025 3,050 3,075 3,100 3,125 3,150 3,175 3,200 3,225 3,250 3,275 3,300 at least but less than your homestead credit refund is:
0 2,190 2,641 2,663 2,685 2,707 2,729 2,751 2,773 2,795 2,817 2,839 2,861 2,883 2,190 4,360 2,619 2,641 2,663 2,685 2,707 2,729 2,751 2,773 2,795 2,817 2,839 2,861 4,360 6,600 2,593 2,615 2,637 2,659 2,681 2,703 2,725 2,747 2,769 2,791 2,813 2,835 6,600 8,810 2,417 2,438 2,459 2,479 2,500 2,521 2,542 2,562 2,583 2,604 2,625 2,645 8,810 10,990 2,385 2,406 2,427 2,448 2,468 2,489 2,510 2,531 2,551 2,572 2,593 2,614 10,990 13,180 2,350 2,371 2,391 2,412 2,433 2,454 2,474 2,495 2,516 2,537 2,557 2,578 13,180 15,380 2,323 2,343 2,364 2,385 2,406 2,426 2,447 2,468 2,489 2,509 2,530 2,551 15,380 17,560 2,282 2,302 2,323 2,344 2,365 2,385 2,406 2,427 2,448 2,468 2,489 2,510 17,560 19,780 2,237 2,258 2,278 2,299 2,320 2,341 2,361 2,382 2,403 2,424 2,444 2,465 19,780 21,970 2,189 2,209 2,230 2,251 2,272 2,292 2,313 2,334 2,355 2,375 2,396 2,417 21,970 24,150 2,008 2,028 2,047 2,067 2,086 2,106 2,125 2,145 2,164 2,184 2,203 2,223 24,150 26,360 1,956 1,975 1,995 2,014 2,034 2,053 2,073 2,092 2,112 2,131 2,151 2,170 26,360 28,570 1,921 1,941 1,960 1,980 1,999 2,019 2,038 2,058 2,077 2,097 2,116 2,136 28,570 30,770 1,887 1,906 1,926 1,945 1,965 1,984 2,004 2,023 2,043 2,062 2,082 2,101 30,770 32,960 1,734 1,752 1,770 1,789 1,807 1,825 1,843 1,862 1,880 1,898 1,916 1,935 32,960 35,170 1,702 1,720 1,738 1,757 1,775 1,793 1,811 1,830 1,848 1,866 1,884 1,903 35,170 37,370 1,670 1,688 1,706 1,724 1,743 1,761 1,779 1,797 1,816 1,834 1,852 1,870 37,370 39,570 1,525 1,542 1,559 1,576 1,593 1,610 1,627 1,644 1,661 1,678 1,695 1,712 39,570 41,750 1,496 1,513 1,530 1,547 1,564 1,581 1,598 1,615 1,632 1,649 1,666 1,683 41,750 43,950 1,466 1,483 1,500 1,517 1,534 1,551 1,568 1,585 1,602 1,619 1,636 1,653 43,950 46,140 1,436 1,453 1,470 1,487 1,504 1,521 1,538 1,555 1,572 1,589 1,606 1,623 46,140 48,340 1,406 1,423 1,440 1,457 1,474 1,491 1,508 1,525 1,542 1,559 1,576 1,593 48,340 50,530 1,376 1,393 1,410 1,427 1,444 1,461 1,478 1,495 1,512 1,529 1,546 1,563 50,530 52,720 1,346 1,363 1,380 1,397 1,414 1,431 1,448 1,465 1,482 1,499 1,516 1,533 52,720 54,920 1,317 1,334 1,351 1,368 1,385 1,402 1,419 1,436 1,453 1,470 1,487 1,504 54,920 57,120 1,287 1,304 1,321 1,338 1,355 1,372 1,389 1,406 1,423 1,440 1,457 1,474 57,120 59,320 1,257 1,274 1,291 1,308 1,325 1,342 1,359 1,376 1,393 1,410 1,427 1,444 59,320 61,500 1,227 1,244 1,261 1,278 1,295 1,312 1,329 1,346 1,363 1,380 1,397 1,414 61,500 63,700 1,197 1,214 1,231 1,248 1,265 1,282 1,299 1,316 1,333 1,350 1,367 1,384 63,700 65,890 1,167 1,184 1,201 1,218 1,235 1,252 1,269 1,286 1,303 1,320 1,337 1,354 65,890 68,090 1,137 1,154 1,171 1,188 1,205 1,222 1,239 1,256 1,273 1,290 1,307 1,324 68,090 70,280 1,108 1,125 1,142 1,159 1,176 1,193 1,210 1,227 1,244 1,261 1,278 1,295 70,280 72,480 1,078 1,095 1,112 1,129 1,146 1,163 1,180 1,197 1,214 1,231 1,248 1,265 72,480 74,680 1,048 1,065 1,082 1,099 1,116 1,133 1,150 1,167 1,184 1,201 1,218 1,235 74,680 76,880 1,018 1,035 1,052 1,069 1,086 1,103 1,120 1,137 1,154 1,171 1,188 1,205 76,880 79,080 915 931 947 963 978 994 1,010 1,026 1,041 1,057 1,073 1,089 79,080 81,270 888 903 919 935 951 966 982 998 1,014 1,029 1,045 1,061 81,270 83,470 860 876 892 907 923 939 955 970 986 1,002 1,018 1,033 83,470 85,660 832 848 864 880 895 911 927 943 958 974 990 1,006 85,660 87,860 805 820 836 852 868 883 899 915 931 946 962 978 87,860 90,060 721 737 752 768 784 800 815 831 847 863 878 894 90,060 92,250 692 708 723 739 755 771 786 802 818 834 849 865 92,250 94,450 663 679 694 710 726 742 757 773 789 805 820 836 94,450 96,650 634 649 665 681 697 712 728 744 760 775 791 807 96,650 98,850 605 620 636 652 668 683 699 715 731 746 762 778 98,850 101,050 513 528 544 560 576 591 607 623 639 654 670 686 101,050 103,240 482 498 514 529 545 561 577 592 608 624 640 655 103,240 105,440 452 467 483 499 515 530 546 562 578 593 609 625 105,440 107,640 421 437 453 468 484 500 516 531 547 563 579 594 107,640 109,840 391 406 422 438 454 469 485 501 517 532 548 564 109,840 112,030 290 306 322 338 353 369 385 401 416 432 448 464 112,030 114,220 259 274 290 306 322 337 353 369 385 400 416 432 114,220 116,420 227 243 258 274 290 306 321 337 353 369 384 400 116,420 118,620 195 211 227 242 258 274 290 305 321 337 353 368 118,620 120,820 163 179 195 210 226 242 258 273 289 305 321 336 120,820 123,020 50 65 79 94 108 123 137 152 166 181 195 210 123,020 125,220 19 34 48 63 77 92 106 121 135 150 164 179 125,220 127,420 0 3 18 32 47 61 76 90 105 119 134 148 127,420 129,630 0 0 0 0 0 0 0 0 0 14 29 43 129,630 131,840 0 0 0 0 0 0 0 0 0 0 0 11 131,840 134,500 0 0 0 0 0 0 0 0 0 0 0 0
Homestead Credit Refund Table

Refund Worksheet
For those with property tax of $3,500 or more
1 Amount from line 16 . . . .
2 Total household income from line 13 . . . . . . . . . . .
3 Enter the decimal number for this step from the table below . . . . . . . . . . . .
4 Multiply step 2 by step 3
5 Subtract step 4 from step 1
(if result is zero or less,
STOP HERE; you are not eligible for a refund) . . . .
6 Enter the decimal number for this step from the table below . . . . . . . . . . . .
7 Multiply step 5 by step 6
8 Enter the amount for this step from the table below 9 Amount from step 7 or step 8, whichever is less .
Enter here and on line 17 Table for Worksheet
If step 2 is at least: but less than:
Enter on: step 3 step 6 step 8
0 2,190 0 .010 0 .88 3,480
2,190 4,360 0 .011 0 .88 3,480
4,360 6,600 0 .012 0 .88 3,480
6,600 8,810 0 .013 0 .83 3,480
8,810 10,990 0 .014 0 .83 3,480
10,990 15,380 0 .015 0 .83 3,480
15,380 17,560 0 .016 0 .83 3,480
17,560 19,780 0 .017 0 .83 3,480
19,780 21,970 0 .018 0 .83 3,480
21,970 24,150 0 .019 0 .78 3,480
24,150 30,770 0 .020 0 .78 3,480
30,770 37,370 0 .020 0 .73 3,480
37,370 52,720 0 .020 0 .68 3,480
52,720 76,880 0 .020 0 .68 2,820
76,880 87,860 0 .020 0 .63 2,470
87,860 98,850 0 .021 0 .63 2,040
98,850 109,840 0 .022 0 .63 1,830
109,840 120,820 0 .023 0 .63 1,600
120,820 127,420 0 .024 0 .58 1,350
127,420 131,840 0 .025 0 .58 1,130
131,840 137,160 0 .025 0 .53 920
137,160 142,490 0 .025 0 .53 680
142,490 & up not eligible
If line 13 is: and line 16 is at least:
3,300 3,325 3,350 3,375 3,400 3,425 3,450 3,475 3,500 but less than:
3,325 3,350 3,375 3,400 3,425 3,450 3,475 3,500 & up at least but less than your homestead credit refund is:
0 2,190 2,905 2,927 2,949 2,971 2,993 3,015 3,037 3,059 * 2,190 4,360 2,883 2,905 2,927 2,949 2,971 2,993 3,015 3,037 * 4,360 6,600 2,857 2,879 2,901 2,923 2,945 2,967 2,989 3,011 * 6,600 8,810 2,666 2,687 2,708 2,728 2,749 2,770 2,791 2,811 * 8,810 10,990 2,634 2,655 2,676 2,697 2,717 2,738 2,759 2,780 * 10,990 13,180 2,599 2,620 2,640 2,661 2,682 2,703 2,723 2,744 * 13,180 15,380 2,572 2,592 2,613 2,634 2,655 2,675 2,696 2,717 * 15,380 17,560 2,531 2,551 2,572 2,593 2,614 2,634 2,655 2,676 * 17,560 19,780 2,486 2,507 2,527 2,548 2,569 2,590 2,610 2,631 * 19,780 21,970 2,438 2,458 2,479 2,500 2,521 2,541 2,562 2,583 * 21,970 24,150 2,242 2,262 2,281 2,301 2,320 2,340 2,359 2,379 * 24,150 26,360 2,190 2,209 2,229 2,248 2,268 2,287 2,307 2,326 * 26,360 28,570 2,155 2,175 2,194 2,214 2,233 2,253 2,272 2,292 * 28,570 30,770 2,121 2,140 2,160 2,179 2,199 2,218 2,238 2,257 * 30,770 32,960 1,953 1,971 1,989 2,008 2,026 2,044 2,062 2,081 * 32,960 35,170 1,921 1,939 1,957 1,976 1,994 2,012 2,030 2,049 * 35,170 37,370 1,889 1,907 1,925 1,943 1,962 1,980 1,998 2,016 * 37,370 39,570 1,729 1,746 1,763 1,780 1,797 1,814 1,831 1,848 * 39,570 41,750 1,700 1,717 1,734 1,751 1,768 1,785 1,802 1,819 * 41,750 43,950 1,670 1,687 1,704 1,721 1,738 1,755 1,772 1,789 * 43,950 46,140 1,640 1,657 1,674 1,691 1,708 1,725 1,742 1,759 * 46,140 48,340 1,610 1,627 1,644 1,661 1,678 1,695 1,712 1,729 * 48,340 50,530 1,580 1,597 1,614 1,631 1,648 1,665 1,682 1,699 * 50,530 52,720 1,550 1,567 1,584 1,601 1,618 1,635 1,652 1,669 * 52,720 54,920 1,521 1,538 1,555 1,572 1,589 1,606 1,623 1,640 * 54,920 57,120 1,491 1,508 1,525 1,542 1,559 1,576 1,593 1,610 * 57,120 59,320 1,461 1,478 1,495 1,512 1,529 1,546 1,563 1,580 * 59,320 61,500 1,431 1,448 1,465 1,482 1,499 1,516 1,533 1,550 * 61,500 63,700 1,401 1,418 1,435 1,452 1,469 1,486 1,503 1,520 * 63,700 65,890 1,371 1,388 1,405 1,422 1,439 1,456 1,473 1,490 * 65,890 68,090 1,341 1,358 1,375 1,392 1,409 1,426 1,443 1,460 * 68,090 70,280 1,312 1,329 1,346 1,363 1,380 1,397 1,414 1,431 * 70,280 72,480 1,282 1,299 1,316 1,333 1,350 1,367 1,384 1,401 * 72,480 74,680 1,252 1,269 1,286 1,303 1,320 1,337 1,354 1,371 * 74,680 76,880 1,222 1,239 1,256 1,273 1,290 1,307 1,324 1,341 * 76,880 79,080 1,104 1,120 1,136 1,152 1,167 1,183 1,199 1,215 * 79,080 81,270 1,077 1,092 1,108 1,124 1,140 1,155 1,171 1,187 * 81,270 83,470 1,049 1,065 1,081 1,096 1,112 1,128 1,144 1,159 * 83,470 85,660 1,021 1,037 1,053 1,069 1,084 1,100 1,116 1,132 * 85,660 87,860 994 1,009 1,025 1,041 1,057 1,072 1,088 1,104 * 87,860 90,060 910 926 941 957 973 989 1,004 1,020 * 90,060 92,250 881 897 912 928 944 960 975 991 * 92,250 94,450 852 868 883 899 915 931 946 962 * 94,450 96,650 823 838 854 870 886 901 917 933 * 96,650 98,850 794 809 825 841 857 872 888 904 * 98,850 101,050 702 717 733 749 765 780 796 812 * 101,050 103,240 671 687 703 718 734 750 766 781 * 103,240 105,440 641 656 672 688 704 719 735 751 * 105,440 107,640 610 626 642 657 673 689 705 720 * 107,640 109,840 580 595 611 627 643 658 674 690 * 109,840 112,030 479 495 511 527 542 558 574 590 * 112,030 114,220 448 463 479 495 511 526 542 558 * 114,220 116,420 416 432 447 463 479 495 510 526 * 116,420 118,620 384 400 416 431 447 463 479 494 * 118,620 120,820 352 368 384 399 415 431 447 462 * 120,820 123,020 224 239 253 268 282 297 311 326 * 123,020 125,220 193 208 222 237 251 266 280 295 * 125,220 127,420 163 177 192 206 221 235 250 264 * 127,420 129,630 58 72 87 101 116 130 145 159 * 129,630 131,840 26 40 55 69 84 98 113 127 * 131,840 134,500 0 4 18 31 44 57 71 84 * 134,500 137,160 0 0 0 0 9 22 35 49 * 137,160 138,940 0 0 0 0 0 0 6 19 * 138,940 140,710 0 0 0 0 0 0 0 0 * 140,710 142,490 0 0 0 0 0 0 0 0 * 142,490 & over 0 0 0 0 0 0 0 0 0
* Use the Refund Worksheet to the right.
Homestead Credit Refund Table

Minnesota Department of Revenue
Mail Station 0020, St. Paul, Minnesota 55146-0020
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.

PRST STD

U.S. POSTAGE
PAID
MN DEPT.

OF REVENUE

Are you a renter?
Claim your renter refund on Form M1, Individual Income Tax

The source document contains 2 figures (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.

MN DOR Form M1PR-INSTRUCTIONS — Instructions for Form M1PR (2025)

# Line Instructions

# PRST STD

# OF REVENUE

Line Instructions

PRST STD

OF REVENUE