Minnesota Department of Revenue Form Instructions

Form M1PR — Homestead Credit Refund and Renter's Property Tax Refund (2025)

1 Federal adjusted gross income (from Line 1 of Form M1, see instructions if you did not file Form M1) . . . . . . . . . 1 2 Nontaxable Social Security and/or Railroad Retirement Board benefits (see instructions) . . . . . . . . . . . . . . . . . . . 2 3 Deduction for contributions to a qualified retirement plan on federal Schedule 1 (see instructions) . . . . . . . . . . 3 4 Total government assistance payments (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Co-occupant Income (from line 13 of Worksheet 5 - Co-occupant Income. If negative, enter as a negative) . . . . 5 6 Additional Nontaxable Income. Add the amounts on column B below (see instructions) .. 6 A — Type of Income B — Income Amount a1 b1 a2 b2 a3 b3 7 Add lines 1 through 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 8 Subtraction for 65 or older (born before January 2, 1961) or disabled:
If you (or your spouse if filing a joint return) are age 65 or older or are disabled, enter $5,200: . . . . . . . . . . . . . 8 Check the box if you or your spouse are: A) 65 or Older (B) Disabled 9 Dependent Subtraction: Enter your subtraction for dependents (use worksheet in instructions) . . . . . . . . . . . . 9 Number of dependents:
Names and Social Security numbers:
10 Retirement Account Subtraction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Total other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Subtraction type 12 Add lines 8 through 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
2025 Form M1PR, Homestead Credit Refund
255211
Your Code Spouse's Code
State Elections Campaign Fund: To grant $5 to this fund, enter the code for the party of your choice. It will help candidates for state offices pay campaign expenses.
This will not increase your tax or reduce your refund.
Political Party Code Numbers:
Your First Name and Initial Last Name Your Social Security Number Your Date of Birth (MM/DD/YYYY)
If a Joint Return, Spouse's First Name and Initial Spouse's Last Name Spouse's Social Security Number Spouse's Date of Birth

Current Home Address
Check if Address is: New Foreign
City State ZIP Code Check if Mobile Home Owner
Property ID Number County where property is located
Republican . . . . . . . . . . . . . . . .11
Democratic/Farmer-Labor . . .12
Grassroots/Legalize Cannabis 14
Libertarian . . . . . . . . . . . . . . . .16
Legal Marijuana Now . . . . . . .17
Independence-Alliance Party of Minnesota . . . . . . . . . . . . . .18
General Campaign Fund . . . . .99

2025 Form M1PR, page 2
255221
13 Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 Property tax from line 1 of Statement of Property Taxes Payable in 2026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 If claiming the special refund, enter amount from line 13 of Schedule M1PR-SR (see instructions) . . . . . . . . . 15 16 Subtract line 15 from line 14 (if result is zero or less, leave blank) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Homestead Credit Refund (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Add lines 15 and 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Nongame Wildlife Fund contribution. Your refund will be reduced by this amount . . . . . . . . . . . .
20 Your Refund. Subtract line 19 from line 18. Continue to line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Direct deposit of your refund (you must use an account not associated with a foreign bank):
Checking Savings
Routing Number Account Number
Mail to: Minnesota Property Tax Refund, Mail Station 0020, 600 Robert St. N., St. Paul, MN 55146-0020 Your Signature Spouse's Signature (If Filing Jointly) Date (MM/DD/YYYY) Daytime Phone Paid Preparer's Signature Date (MM/DD/YYYY) PTIN or VITA/TCE # (required) Preparer's Daytime Phone I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.
Taxpayer: I declare that this return is correct and complete to the best of my knowledge and belief.

Source: official text