Minnesota Property Tax Refund Forms And Instructions

RENTERS—Special Instructions

RENTERS: If you qualify for a proper-

4 Do not include your spouse’s name and

CRPs and your Statement of Property Taxes

Social Security number on your return

Payable in 2007 when you file Form M1PR.

ty tax refund (see the eligibility require-

even though you include your spouse’s

If you own a mobile home and

ments on page 2), read the situations

income for the time you were married

on this page that applied to you in

rent the land it is located on

and living together.

2006. You must follow these instruc-

—do not apply for the refund as a renter,

If you divorced or separated

even though you received a CRP from the

tions to complete Form M1PR.

Couples who separated or divorced during

owner of the mobile home park. See page 7

the year must apply for separate refunds.

for mobile home owner instructions.

If you were married all year

Each spouse must use his or her own in-

If you lived in a nursing home,

come for the entire year plus the income of

—and lived together for the entire year, you

the spouse for the time they were married

must apply for one refund together. You

an adult foster care home

and living together during the year.

cannot apply for separate refunds. Both

— or an intermediate care or other health

names and Social Security numbers must be

If one person moved out and the other

care facility, you may be required to complete

provided on one Form M1PR.

person remained in the same rental unit, the

Schedule 2 on the back of Form M1PR.

landlord may issue a single CRP to the per-

Include both incomes for the full year, but

Complete Schedule 2 using the steps below if:

son who remained in the unit. That person

do not include the income of any other

• there is an entry on line A of Form CRP, or

can apply for the refund and enter on line 9

persons living with you.

• you received assistance from GAMC,

the full amount listed on line 3 of the CRP.

medical assistance (Medicaid), SSI, MSA or

If you were single all year

If both persons moved out of the unit,

GRH. However, if all your income is from

—use your income for the year, but do not

the landlord will issue the CRP to the first

GAMC, medical assistance, SSI, MSA or

person who requests it. That person may

include the income of any other person liv-

GRH, you do not qualify for a refund.

enter on line 9 the full amount listed on line

ing with you.

3 of the CRP form. The other person may

1 Mark an X in the box near the top of Form

Part-year residents

not apply for a refund based on rent paid

M1PR for nursing home or adult foster care

for that unit.

If you and/or your spouse were part-year

resident.

2 Complete lines 1–9 of Form M1PR.

residents, use only income received during

Example: A married couple lived together

3 To determine line 10, complete Schedule 2.

the period you and/or your spouse lived in

from January through March of 2006. They

On line 34, enter the amount from line A

Minnesota. Include a note with your return

divorced in April and each rented separately

(above line 1) of your CRP. Do not include

explaining how you determined your income.

from April through December. Their M1PR

this amount as income on your Form

forms would include the following:

If you married during the year

M1PR.

Spouse 1

Spouse 2

4 Complete the rest of your Form M1PR.

—you have a choice: you and your spouse

Income

can apply for a refund together or apply for

If one spouse lived in a care facility and the

your . . . . . . . . . . . full year . . full year

separate refunds.

other spouse lived elsewhere, each spouse

spouse’s . . . . . . . . Jan-Mar . . Jan-Mar

must apply for separate refunds. Enclose an

If you apply together:

Line 3 amounts on

explanation if line 1 of Form M1PR is not the

Include both of your incomes for the year.

renter’s CRP for . Jan-Mar . . Apr-Dec

same as on your federal return.

Add line 3 of all the CRPs you and your

Apr-Dec

spouse received and enter the total on line

If the government did not pay part of your

If you lived with a roommate

care facility costs, do not complete Schedule 2.

9 of Form M1PR. Write “married” and the

—each of you must apply for a separate

date you were married on the dotted line to

If you rented out part of your

refund. Do not include the income of the

the left of line 9.

home or used it for business

other person living with you.

If you apply for separate refunds:

If you rented part of your rental unit to oth-

Your landlord is required to give each of you

1 Each spouse will complete a separate

ers or you claimed a portion of your rent as

a separate CRP showing that each of you

Form M1PR. On lines 1–8, each spouse

a business expense, complete Worksheet 2

paid an equal portion of the rent, regardless

will use their income for the entire year

on page 11 to determine line 9. Include the

of the portion you actually paid or whose

plus the spouse’s income for the time they

worksheet when you file your Form M1PR.

names are on the lease.

were married and living together.

If you paid rent for more than

If you were both a renter and a

2 One spouse must add line 3 of the CRP

one unit for the same months

for the rental unit he or she lived in

homeowner during the year

before the marriage and line 3 of the CRP

—you cannot include the amounts from both

If you owned and lived in your home for

for the rental unit the couple lived in after

CRP forms on line 9 of Form M1PR. Instead:

part of 2006 but not on January 2, 2007, you

they were married. Enter the total on line

must apply for the property tax refund only

1 From the CRP for one unit, divide line 3 by

9 of Form M1PR.

as a renter. Skip lines 11–14 of Form M1PR.

the number of months you rented the unit.

3 Using a separate Form M1PR, the other

If you rented during 2006 and then owned

2 Multiply step 1 by the number of months

spouse must enter on line 9 the amount

and lived in your home on January 2, 2007,

you actually lived in the unit.

from line 3 of the CRP for the unit lived

follow the steps for both renters and hom-

in before the marriage.

3 Add step 2 to line 3 of the CRP for the

eowners. You must include all of your 2006

other unit.

4 Enter the step 3 result on line 9 of M1PR.

Minnesota Property Tax Refund Forms And Instructions - 2006 Page 6

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