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    4                                                                                                         FINAL DRAFT - 10/2/23                                                                                                                             4
    5                                                                                                                                                                                                                                                           5
    6                                                                                                                                                              *235811*                                                                                     6
    7  2023 Form M1PRX, Amended Homestead Credit Refund (for Homeowners)                                                                                                                                                                                        7
    8  and Renter's Property Tax Refund                                                                                                                                                                                                                         8
    9  You will need the 2023 Form M1PR instructions, including refund tables, to complete this form. Do not use staples on anything you submit.                                                                                                                9
    10                                                                                                                                                                                                                                                          10
    11 YOUR FIRST NAME,INIT YOUR LAST NAMEXXXX                                                                                   111223333                                                                                      11/22/3333                      11
    12 Your First Name and Initial                                     Last Name                                                 Social Security Number                                                                        Date of Birth (MM/DD/YYYY)       12
    13 SPOUSE FIRST NAME,IN SPOUSE LAST NAMEXX                                                                                   111223333                                                                                      11/22/3333                      13
    14 If Joint Return, Spouse First Name and Initial                  Spouse Last Name                                          Spouse Social Security Number                                                                 Spouse Date of Birth             14
    15 CURRENT HOME ADDRESSXXXXXXXXXXXXXXXXXXX  CITYXXXXXXXXXXXXXX  MN  11223                                                                                                                                                                                   15
    16 Current Home Address                                                                                                      City                                                                                          State   ZIP Code                 16
                                                                                                                                                                                                                                Department use only: 
    17 Check that apply:               X Renter X                      Homeowner                            X Nursing home or adult foster care resident               Mobile home owner X                                      Effective interest date:        17
    18 X     Mark box if your income changed because of a federal adjustment. Enclose a complete copy of the federal adjustment.                                                                                                                                18
    19                                                                                                                                                                                                                                                          19
    20   1 Federal adjusted gross income                                (from line 1 of Form M1, see instructions if you did not file Form M1)  .  . . . . .  . . . . 1.                                                               12345678                 20
    21   2 Nontaxable Social Security             and/or Railroad Retirement Board benefits received                                                                                                                                                            21
    22       and not included in line 1 above (determine from instructions)  . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .    2                                                        12345678                 22
    23   3  Deduction for contributions to a qualified retirement plan                                                                                                                                                                                          23
    24       (add lines 16 and 20 of federal Schedule 1) Also see line 9 of this Form M1PRX                                       . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . .  .    3                               12345678                 24
    25   4  Total payments from programs including MFIP (MN Family Investment Program), MSA (MN Supplemental                                                                                                                                                    25
    26       Aid), SSI (Supplemental Security Income), GA (General Assistance), and MN Housing Support (formerly GRH)     . . .   4                                                                                                    12345678                 26
    27                                                                                                                                                                                                                                                          27
    28   5   Additional nontaxable income from line 20 of Schedule M1PR-AI, Additions to Income . . .  . . . .  . . . . .  . . . . .  . . .  . . . . .  .    5                                                                         12345678                 28
    29                                                                                                                                                                                                                                                          29
    30   6  Add lines 1 through 5 (if you are a renter and this line is less than the rent you paid, enclose an explanation)   . . . .                                                                                       6         12345678                 30
    31    7  Subtraction for 65 or older (born before January 2, 1959) or disabled:                                                                                                                                                                             31
    32       If you (or your spouse if filing a joint return) are age 65 or older or are disabled, enter $4,800:  . . .  . . . . . .  . . . . .  .   7                                                                                 12345678                 32
    33       Check the box if you or your spouse are:                            X                             (A) 65 or Older X (B) Disabled                                                                                                                   33
    34   8   Dependent Subtraction:  Enter your subtraction for dependents (determine from worksheet in instructions)    . . .   8                                                                                                     12345678                 34
    35       Number of dependents:               12   Names and Social Security Numbers:                                       CHILD’S NAME/GRADE;                                                                                                              35
    36       CHILD’S NAME/GRADE; CHILD’S NAME/GRADE; ETC.XXXX                                                                                                                                                                                                   36
    37   9   Retirement Account subtraction (see instructions)  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . . .  . . . . .  . . . . .  . .  .   9                                                12345678 37
    38                                                                                                                                                                                                                                                          38
    39  10   Total other subtractions (see instructions)  .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  .  . 10                                         12345678 39
    40       Subtraction type            SUBTRACTION TYPE XXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                                                                                            40
    41  11   This line intentionally left blank                         . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . .  . 11        12345678                 41
    42                                                                                                                                                                                                                                                          42
    43  12   Add lines 7 through 11  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 12                            12345678 43
    44                                                                                                                                                                                                                                                          44
    45  13   Subtract line 12 from line 6         . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . 13                        12345678 45
    46                                                                                                                                                                                                                                                          46
    47  14   Co-occupant Income (from line 13 of Worksheet 5 - Co-occupant Income. If negative, enter as a negative) . . .  . .  . 14                                                                                                  12345678 47
    48                                                                                                                                                                                                                                                          48
    49  15   Add line 14 to line 13  . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . .  . 15                          12345678                 49
    50 Homeowners — Do not complete lines 16-18. Continue to next section.                                                                                                                                                                                      50
    51 16    Enter total rent from CRP(s) (you must enclose your CRPs)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . .  . 16                                                        12345678                 51
    52                                                                                                                                                                                                                                                          52
    53 17  Multiply line 16 by 17% (.17)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . .  .  17                                   12345678                 53
    54 18    Renter's Refund. Using the amount from line 13 and line 17, find the amount to enter here from the renters                                                                                                                                         54
    55       refund table in the instructions. Continue with lines 23-25  . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  .  18                                                          12345678 55
    56 Homeowners                                                                                                                                                                                                                                               56
    57 Property ID Number 12345678901234   County where property is located NAME OF COUNTYXXX                                                                                                                                                                   57
    58 19    Property tax from line 1 of Statement of Property Taxes Payable in 2024  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  19                                                                      12345678 58
    59       (Mobile homeowners: See worksheet 1 in the instructions)                                                                                                                                                                                           59
    60 20    If claiming the special refund, enter amount from line 41 of Schedule 1 on next page (see instructions)                                     . . .  . . .  .  20                                                           12345678 60
    61                                                                                                                                                                                                                                                          61
    62                                                                                                                                                                                                                                                          62
    63                                                                                                        9995                                                                                                                                              63
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    4  2023 M1PRX, page 2                                                                                                                                                                                                     4
    5                                                                                                                                                                                                                         5
    6                                                                                                                                                                                            *235821*                     6
    7                                                                                                                                                                                                                         7
    8  21    Subtract line 20 from line 19 (if result is zero or less, leave blank)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . .   21                                    12345678           8
    9  22   Homestead Credit Refund: Using the amounts from line 15 and line 21,                                                                                                                                              9
    10      find the amount to enter here from the homeowners refund table in the instructions  . . .  . . . . . .  . . . . .  . . . . .   22                                                              12345678           10
    11 Homeowners and Renters                                                                                                                                                                                                 11
    12 23    Add lines 18, 20, and 22  . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .   23        12345678           12
    13 24   Original Refund. Refund amount from line 23 of your Form M1PR, previous Form M1PRX,                                                                                                                               13
    14      or audit report (see Form M1PRX instructions) . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . 24                            12345678           14
    15                                                                                                                                                                                                                        15
    16 25   Additional Refund. If line 23 is more than line 24, subtract line 24 from line 23.   . . . . . .  . . . . .  . . . . . .  . . . . .  . . 25                                                    12345678           16
    17                                                                                                                                                                                                                        17
    18 26   If line 24 is more than line 23, subtract line 23 from line 24  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . 26                                  12345678           18
    19                                                                                                                                                                                                                        19
    20 27  Interest (see Form M1PRX instructions)   . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . 27                       12345678           20
    21                                                                                                                                                                                                                        21
    22 28   Amount You Owe. Add lines 26 and 27 (see Form M1PRX instructions)  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . 28                                                     12345678           22
    23                                                                                                                                                                                                                        23
    24 Schedule 1 - Special Refund                                                                                                                                                                                            24
    25 To qualify, you must have owned and lived in this homestead both on January 2, 2023, and on January 2, 2024. If you qualify, see the instructions.                                                                     25
    26 29    Line 1 of Statement of Property Taxes Payable in 2024. If the Statement does not list an amount for new                                                                                                          26
    27      improvements or expired exclusions, skip lines 30 and 31 and enter this amount on line 32.   .  . . . . .  . . . . .  .  .   29                                                                12345678           27
    28 30    If the Statement lists an amount for new improvements or expired exclusions, complete and enclose                                                                                                                28
    29      Worksheet 3 from the instructions and enter the percentage from Step 3 here . . .  . . . . . .  . . . . .  . . . . . . .  . . .  .   30                                                                 12 %      29
    30                                                                                                                                                                                                                        30
    31 31    Multiply line 29 by the percentage on line 30   .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  .   31                        12345678           31
    32 32  If you did not have new improvements or expired exclusions, enter the amount from line 29.                                                                                                                         32
    33      If you had new improvements or expired exclusions, subtract line 31 from line 29.   . . . .  . . . . . .  . . . . . .  . . . . .   32                                                          12345678           33
    34 33    From your Statement of Property Taxes Payable in 2024, enter the amount from line 2 (2023 column).                                                                                                               34
    35      If there is no amount on line 2, see instructions.  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . .  . 33                         12345678           35
    36          Disabled Veterans Homestead Exclusion (see instructions)                                                                                                                                                      36
            X
    37 34    Special refund (not your regular refund) from line 20 of your 2022 Form M1PR  .  . . . . .  . . . . . .  . . . . . .  . . . . .  .   34                                                       12345678           37
    38 35    Subtract line 34 from line 33 (if result is a negative number or more than line 32, STOP HERE;                                                                                                                   38
    39      you are not eligible for the special refund)  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .   35                      12345678           39
    40 36    Subtract line 35 from line 32 (if result is less than $100, STOP HERE;                                                                                                                                           40
    41      you are not eligible for the special refund)  . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .   36                      12345678           41
    42 37    Amount from Line 35 ___________ X 12% (0.12)  123456    .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . 37. . .                           12345678           42
    43 38    Amount from line 37 or $100, whichever is greater . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .   38                                12345678           43
    44                                                                                                                                                                                                                        44
    45 39    Subtract line 38 from line 36 (if result is zero or less, STOP HERE; you are not eligible for this special refund)    39                                                                      12345678           45
    46 40    Multiply line 39 by 60% (.60)  . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  .   40           12345678           46
    47 41   Special Refund. Amount from line 40 or $1,000, whichever is less.                                                                                                                                                 47
    48      Enter the amount here and on line 20 of this Form M1PRX.                . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .   41                          12345678           48
    49                                                                                                                                                                                                                        49
    50 42  Direct deposit of your refund (you must use an account not associated with a foreign bank):                                                                                                                        50
    51        X  Checking    X  Savings     123456789123456789                                                 1234567890123456789                                                                                            51
    52                                     Routing Number                                                      Account Number                                                                                                 52
    53 Taxpayer: I declare that this return is correct and complete to the best of my knowledge and belief.                                                                                                                   53
    54                                                                                                                                                                                                                        54
    55                                                                                                                      11/22/3333                                                              1112223333                55
    56 Your Signature                           Spouse’s Signature (If Filing Jointly)                                      Date (MM/DD/YYYY)                                                       Daytime Phone             56
    57                                          11/22/3333                                                                  123456789                                                               6515555555                57
    58 Paid Preparer’s Signature                Date (MM/DD/YYYY)                                                           PTIN or VITA/TCE # (required)                                           Preparer’s Daytime Phone  58
    59      I authorize the Minnesota Department of Revenue to discuss this tax return with the preparer.                                                                                                                     59
       X
    60      Explanation of change: Enclose a page explaining changes. Include supporting forms and schedules, such as corrected CRPs or property tax                                                                          60
    61      statements. If you do not enclose the required information or provide an explanation, processing of your Form M1PRX will be delayed.                                                                              61
    62      Mail to:   Minnesota Property Tax Refund, 600 N. Robert St., St. Paul, MN 55146-0020                                                                                                                              62

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Instructions for Form M1PRX

Amended Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund Return

Use Form M1PRX to amend your original Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. You can 
use Form M1PRX to either apply for an additional refund or pay back some or all of the refund you received.
Should I file Form M1PRX?
File Form M1PRX if your property tax refund amount on Form M1PR changes for any reason, including any of the following:
•  You made a mistake on your original Form M1PR.
•  You are a homeowner who received a corrected Statement of Property Taxes Payable.
•  You are a homeowner who received an abatement of some of your property taxes.
•  You are a renter who received a corrected or an additional Certificate of Rent Paid (CRP).
•  Your household income has changed. 
There are civil and criminal penalties for not filing an amended return if you are required to do so, and for filing a return containing false infor-
mation.
Explanation of Change
You must include an explanation of any changes you are making. Enclose a separate page with your Form M1PRX to explain the changes. 
Deadline for Filing
The deadline for filing Form M1PRX is 3.5 years from the due date of the original Form M1PR. For example, if your property tax refund 
return is due August 15, 2024, then your Form M1PRX is due February 15, 2028.
What will I need?
To complete Form M1PRX, you may need any of the following (for the year you are amending):
•  A copy of the original 2023 Form M1PR
•  2023 Form M1PR instructions (including refund tables)
•  Any documents you received from the Minnesota Department of Revenue making a change to your Minnesota income tax return
•  Any documents you received from the IRS making a change to your federal income tax return
•  If you are a homeowner or mobile home owner, any corrected Statements of Property Taxes Payable. You must include a copy of any cor-
rected Statement of Property Taxes Payable you received. If you do not, your refund will be delayed or denied.
•  If you are a renter, any corrected CRPs. Submit the CRPs issued and signed by your landlord. Do not use a CRP created by software you 
used to complete your return. You must include a copy of any corrected CRP you received. If you do not, your refund will be delayed 
or denied.
All Applicants
Your Name and Address
Enter your current name and address. If you have changed your name since you filed your original Form M1PR, explain the change on a sepa-
rate sheet.
Place an X in All Boxes That Apply 
Place an X in each box that applied to you during the year you are amending. If you do not place an X in the same boxes that you placed an X 
in on your original Form M1PR, explain the change on a separate sheet.
Federal Changes
If you are filing Form M1PRX because the IRS made a change to your income, place an X in the box below the name and address section. 
Include a copy of any documents you received from the IRS when you file your Form M1PRX.

Filing an Amended Return For Another Taxpayer
If you are filing Form M1PRX for another person, enclose a completed Form REV184i, Individual or Sole Proprietor Power of Attorney, or a 
copy of the court appointment authorizing you to represent the person.
If you are filing Form M1PRX on behalf of a deceased person, any additional refund would be considered part of the estate. Include Form 
M23, Claim for a Refund For a Deceased Taxpayer, and a copy of the court appointment authorizing you to represent the deceased person 
when you file Form M1PRX.
Line Instructions
Line 24—Original Refund Amount
Enter the refund amount from line 23 of your Form M1PR. If your refund changed because we adjusted your return or because you previously 
filed Form M1PRX, enter the adjusted refund amount.

                                                                                                                       Continued

Line 25—Additional Refund
If line 23 is more than line 24 subtract line 24 from line 23. This is your additional refund. Skip lines 26 through 28.
If you want your refund directly deposited into your checking or savings account, see the instructions for line 42.
If you owe Minnesota taxes, criminal fines, or debts to other government agencies, we must apply any additional property tax refund to these 
debts. If you participate in the Senior Citizens Property Tax Deferral Program, we will apply your additional refund to your deferred property 
tax total.
If your debt is less than your additional refund, you will receive the difference.
Line 27—Interest
You must pay interest on the amount on line 26. To determine the interest you owe, visit our website at www.revenue.state.mn.us and type inter-
est rates into the Search box.
Line 28—Amount You Owe
Add lines 26 and 27 and enter the result on line 28 of Form M1PRX. This is the total amount you must pay.
You may pay the amount you owe electronically, by credit card, or by check. To make a payment, go to our website at www.revenue.state.
mn.us and choose Make a Payment under Top Tasks for Individuals .
Line 42—Direct Deposit of Refund
If you want your refund on line 25 directly deposited into your checking or savings account, enter the requested information on line 42. 
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.
                                                                                                     You can find your bank’s routing number and  
If the routing or account number is incorrect or is not accepted by your financial institution, your account number on the bottom of your check.
refund will be sent to you in the form of a paper check.
By completing line 42, you authorize us and your financial institution to initiate electronic credit 
entries and, if necessary, debit entries and adjustments for any credits made in error.

Sign Your Return
You must sign your Form M1PRX. If you are married and filing Form M1PRX with your spouse, both of you must sign. If you paid someone 
to prepare your return, that person must also sign.
You must enclose copies of any documents you received from us or the IRS which have made it necessary for you to file Form M1PRX. Also, 
enclose any corrected CRPs or Statements of Property Taxes Payable in 2024.
Return Checkbox Authorization
Check this box to authorize the department to discuss this return with the preparer. 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 re-
ceived 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 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.

Use of Information
All information provided on Form M1PRX is private under state law. It cannot be given to others without your consent except to the IRS, other 
Minnesota state agencies, local government agencies, and other state governments that are authorized by law to receive the information. For a 
list of authorized agencies and possible uses of your Social Security number, see the Form M1PR instructions.

What is required?
Information not required. Although not required on Form M1PRX, we ask for: 
•  Your date of birth (and your spouse's, if filing a joint return)
•  Your daytime phone number in case we have a question about your return 
•  The phone number and identification number of the person you paid to prepare your return
All other information is required. You must provide your Social Security number (see Minnesota Statute 270C.306) and all other informa-
tion on this form in order to properly identify you. This ensures that your amended return is properly processed. If you do not provide it, your 
property tax refund will be delayed or denied. 

Forms and Information
•  Website: www.revenue.state.mn.us 
•  Email: individual.incometax@state.mn.us
• Phone: 651-296-3781 or 1-800-652-9094 (toll-free)
This information is available in alternate formats.