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2023
Homestead
Credit Refund
(for Homeowners)
and
Renter’s Property
651-296-3781
Tax Refund
1-800-652-9094
Forms and Instructions
www.revenue.state.mn.us
> Form M1PR
Homestead Credit Refund (for
Homeowners) and Renter’s
Property Tax Refund
> Schedule M1PR-AI
Additions to Income
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Contents Page
Do I qualify? . . . . . . . . . . . . . . . . . . . . . 2 Do I qualify?
You may be eligible for a refund based on your household income (see pages 8 and 9) and the
Where’s my refund? . . . . . . . . . . . . . . . 3 property taxes or rent paid on your primary residence in Minnesota.
How does the department
protect my information? . . . . . . . . . . . 3 Regular Property Tax Refund Income Requirements
How is my information used? . . . . . . . 3 If you are and You may qualify for a
Getting Started . . . . . . . . . . . . . . . . . . . 4 refund of up to
Completing the Top of the Return . . . . 5 A renter Your total household income is less than $73,270 $2,570
Filing Situations for Renters . . . . . . . . . 6
A homeowner Your total household income is less than $135,410 $3,310
Filing Situations for Homeowners . . . . 7
Line Instructions . . . . . . . . . . . . . . . 8-13 Other Requirements
Other Property Tax Programs . . . . . . 14 • You must be a Minnesota resident or part-year resident to qualify for a property tax refund.
Renters Refund Table . . . . . . . . . . 15-19 For more information, go to www.revenue.state.mn.us/residents.
Homeowners Refund Table . . . . . 20-29 • If you are a homeowner or mobile home owner:
Worksheets 1 — 4 . . . . . . . . . . . . . . . . 30 — You must have owned and occupied your home on January 2, 2024
Worksheet 5 . . . . . . . . . . . . . . . . . . . . 31 — 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.
• If you are a renter, you must have lived in a building where either:
— Property taxes were payable in 2023, or
Note: If you need assistance in a — Payments in lieu of property taxes (such as special assessments) were payable in 2023
language other than English, call us at If you are not sure if either of these apply, contact your building manager or county treasurer’s
651-296-3781 or 1-800-652-9094 for office.
free interpreter services.
Nota: Si usted necesita asistencia en un You do NOT qualify if:
• You are a dependent. You are a dependent if any of these are true:
idioma que no sea inglés, llámenos al
• You can be claimed on someone’s 2023 federal income tax return
651-296-3781 o al 1-800-652-9094 para
servicios de intérprete gratuitos. • You lived with a parent, grandparent, sibling, aunt, or uncle for more than half the year and
both of these apply:
Lub Ceeb Toom: Yog tias koj xav tau — You were under age 19 at the end of the year (24 if a full-time student) or any age if
kev pab lwm hom lus uas tsis yog lus
totally and permanently disabled during the year
Askiv, hu rau peb ntawm 651-296-3781
— You did not provide more than 50% of your own support
lossis 1-800-652-9094 kom tau txais kev
pa txhais lus dawb. • You had gross income of less than $4,800 in 2023, and had more than 50% of your support
provided by one of these:
Xasuusin: Haddii aad caawimo ugu — A person you lived with for the entire year
baahantahay luqad aan Ingiriisi ahayn,
— A parent, grandparent, child, grandchild, aunt, uncle, sibling, niece, or nephew
naga soo wac 651-296-3781 ama
1-800-652-9094 si aad u hesho adeegyo • You do not have a Social Security Number or Individual Taxpayer Identification Number
turjubaan bilaash ah. • 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 $4,800
• 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.
Free Tax Help
Free tax preparation is available from
IRS-certified volunteers at various Special Property Tax Refund Requirements
locations across Minnesota to assist If you are a homeowner, you may also be eligible for a special property tax refund. This refund
individuals 60 or older, with a disability, has no income limit and the maximum refund is $1,000. You may qualify if all of these are true:
with annual income less than $64,000, or • You owned and occupied your home on January 2, 2023 and January 2, 2024
speaking limited or no English. • Your net property tax on your homestead increased by more than 12% from 2023 to 2024
To find a volunteer tax preparation site: • The increase was at least $100
• 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
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Your 2023 return should be electronically filed, postmarked, or dropped off by August 15, 2024.
The final deadline to claim the 2023 refund is August 15, 2025.
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 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 informa-
tion 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-
9094. 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 Minne-
sota 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 com-
plete list of the entities we may share it with, go to www.revenue.state.mn.us and enter Use of Information into the Search box.
How do I report my property taxes paid?
Homeowners: Use the Statement of Property Taxes Payable in 2024 that you receive in March 2024 to complete your 2023 return. Do
not use your 2023 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.
Renters: Your property owner or managing agent must provide you a CRP, Certificate of Rent Paid, by January 31, 2024. If you rented
more than one unit during 2023, you must have a CRP for each unit. If your property owner or managing agent does not provide a CRP by
March 1, 2024, call us at 651-296-3781 or 1-800-652-9094. Your refund will be delayed if you do not include your CRP(s).
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| Getting Started Renters You must have a CRP, Certificate of Rent Paid, for each rental unit you lived in during 2023. You need this to calculate your refund. Your property owner or managing agent must give you a completed 2023 CRP no later than January 31, 2024. Include it with your completed return. Property owners and managing agents will provide each adult living in the rental unit a separate CRP. Each CRP will reflect an equal portion of the rent paid. Married couples will receive a separate CRP for each spouse. If you have adult dependents living in the rental unit, they will receive a separate CRP. When completing your return, combine the rent amounts from line 3 of your CRP with the rent of your spouse and any adult dependent(s). Include copies of each CRP with your return. For information about what amounts are included in rent on the CRP, go to www.revenue.state.mn.us and enter Renter’s Property Tax Refund into the search box. If you do not receive a CRP by March 1, 2024, or you believe the rent amount or any other amounts entered on your CRP are incorrect, contact your property owner or managing agent for a corrected CRP. If they will not provide a copy or corrected CRP, call us at 651-296-3781 or 1-800-652-9094. Your refund is based on rent you paid and not on rent paid by government programs or emergency assistance. Your refund will be delayed or denied if you do not include correct CRP(s) and needed enclosures. (See “Enclosures” on page 13.) Homeowners and Mobile Home Owners Nonhomestead classification. If the property is not classified as homestead on your property tax statement or you bought your home in 2023, you must apply for homestead status with your county assessor’s office and submit the application on or before December 31, 2024. When you apply for homestead status, request a signed statement saying that 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 15, 2025. 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 19 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 2023: • 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 2024 before applying for the 2023 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) and Renter’s Property Tax Refund, if any of these happen after fil- ing your return: • Your household income changes • You receive a corrected CRP from your property owner or managing agent • You receive a corrected statement from your county • You need to correct a mistake on your original return Generally, you have until February 15, 2028 to file an amended 2023 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 4 you received your original refund. If your refund increases, you will re ceive a check for the increase plus applicable interest. |
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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 oryour post of-
fice 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 Only your name, tax ID number, and date of birth
are filing separate Forms M1PR
Your spouse lived in a nursing home Only your name, tax ID number, and date of birth. You
must file separate Forms M1PR.
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
Status: Which Box(es)?
Place an X in the box(es) for:
If you Renter Homeowner Nursing home Mobile
or adult foster home owner
care resident
Lived in a rental unit for all of 2023 X
Owned and lived in a home on January 2, 2024 X
Rented during 2023 and then owned and lived in your home on January 2, 2024 X X
Received a CRP from a nursing home, adult foster care provider, intermediate care,
X
assisted living, or other health care facility
Received a CRP from a nursing home, adult foster care provider, intermediate care,
assisted living, or other health care facility but did not receive any benefits from
X
medical assistance (Medicaid), Supplemental Security Income (SSI), Minnesota
Supplemental Aid (MSA), or Minnesota Housing Support (formerly GRH)
Owned and lived in a mobile home on January 2, 2024, and paid rent for the prop-
X
erty on which it is located
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 2023 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.
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Filing Situations for Renters
If you And Then
Were single all year — Enter only your income on line 1 of Form M1PR.
Were married all Lived together for You must file a joint Form M1PR including your income and your spouse’s income. If you do not file a joint
year the entire year Form M1PR, your refund may be delayed or denied. Include the amount from line 3 of each CRP you and
your spouse received .
Were a part-year — File using your income for the period you lived in Minnesota. If you were married, also include your
resident of spouse’s income for the period you lived in Minnesota. Include a statement showing how you calculated
Minnesota the income you received during the period you lived in Minnesota.
Are filing a Form Use both incomes for the year to apply for one refund.
M1PR together Include the amount from line 3 of all 2023 CRPs on line 16 of Form M1PR.
Got married during Are filing separate Use your income for the entire year plus your spouse’s income for the time you were married and living
the year Forms M1PR together. Do not include your spouse’s name or tax identification number. Each spouse will use line 3 of the
CRP for the rental unit they rented before marrying. One spouse may also include the amounts from line 3
of the CRPs for the rental unit lived in after marrying. See the line 5 instructions of Form M1PR.
Divorced or Are filing Forms Use your income for the entire year plus your spouse’s income for the time you were married and living
separated during M1PR separately together. Each person will use line 3 of the CRP for the unit they rented after the divorce or separation. Only
the year (required) one person may include the amounts from line 3 of the CRPs for the rental unit lived in together prior to the
divorce or separation.
Lived with a Paid rent Your property owner or managing agent must give each of you a separate CRP showing that each of you
roommate paid an equal portion of the rent. This is true regardless of the portion you actu al ly paid or the names on
the lease. Include only your income when filing for the refund.
You owned and You must apply for the property tax re fund only as a renter.
lived in your home
for part of 2023,
but not on January
Were both a renter 2, 2024
and a homeowner
during the year You rented during Follow the steps for both renters and homeowners. Include all of your 2023 CRPs when you file.
2023 and then
owned and lived
in your home on
January 2, 2024
Owned a mobile Paid lot rent Do not apply for the refund as a renter, even though you received a CRP from the lot owner. Complete
home Worksheet 1 on page 30 to determine line 19 of Form M1PR. Include the worksheet when filing your return.
The property is You are not eligible for a refund.
exempt
The property is • If you paid all the costs of your care with your own funds, you are eligible for the refund as a renter.
nonexempt Check the renter box on the top of Form M1PR.
Lived in a nursing • If all of your costs were paid for by Medical Assistance (Medicaid), SSI, MSA, or Minnesota Housing Sup-
home, adult foster port, you are not eligible for a refund.
care, intermediate • If only part of your costs were paid for by these programs, you may be eligible for a refund. You must
care, assisted living, complete the Worksheet for Line 18 on page 11.
or group home 1 Mark an X in the box at the top of the return for Nursing Home or Adult Foster Care Resident.
2 Complete lines 1–17 .
3 To determine line 18, complete the Worksheet for Line 18 on page 11.
If one spouse lived in a care facility and the other spouse lived elsewhere, each must apply for a separate
refund. Enclose an explanation if line 1 is not the same as on your federal income tax return.
Rented out part of — Use Worksheet 2 on page 30 to determine line 16. Include the worksheet when filing your return.
your home or used
it for business
— You cannot include the amounts from both CRPs on line 16 of the return.
Paid rent for more 1 For each CRP, divide line 3 by the number of months you rented the unit.
than one unit for 2 Multiply that number by the number of months you actually lived in the unit.
the same months 3 Add the results from step 2 for each CRP. Enter this total on line 16 of your return.
Received a CRP that Your dependent Include the amount from the CRP your dependent received on line 16 of Form M1PR.
divided the rent you received a CRP Include your dependent’s CRP(s) and all of your CRPs, along with an explanation when you file.
with a portion of
paid between you the rent for the
and your dependent same rental unit
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Filing Situations for Homeowners
If you And Then
Were single all — Enter only your income on line 1 of Form M1PR.
year
Were married all Lived together for the You must file a joint Form M1PR including your income and your spouse’s income. If you do not file a joint
year entire year Form M1PR, your refund may be delayed or denied.
Were a part-year Are single or married File using your household income for all of 2023, including the income you re ceived before moving to Min-
resident nesota .
Are filing a Form Use both incomes for the year to apply for one refund. If you or your spouse rented in 2023, enter line
M1PR together 3 of your CRP on line 16 of the return. On line 19, enter the full amount from line 1 of your property tax
statement .
Are filing Forms M1PR One spouse will complete the return as the homeowner using their own income for the entire year plus
separately the other spouse’s income for the time they were living together in the home. If the spouse claiming the
Homestead Credit Refund received CRPs for renting before moving into the home, enter the amount from
Got married
line 3 of the CRP on line 16 of return. On line 19, enter the full amount from line 1 of the 2024 Statement of
during the year Property Taxes Payable.
The other spouse may file a return as a renter using any CRPs received before moving into the home.
Household income must include their income for the entire year, plus the other spouse’s income for the
time they were married and living together.
Do not include your spouse’s name and tax ID number on Form M1PR.
See the instructions for line 5 of Form M1PR.
Divorced or Are filing Forms M1PR Use your income for the entire year plus your spouse’s income for the time you were married and living
separated during separately (required) together during the year.
the year Only the spouse who owned and lived in the home on January 2, 2024, can apply as the homeowner for
the home. Enter the full amount from line 1 of your 2024 Statement of Property Taxes Payable on line 19 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 — Only you can apply for the refund. Include the income of any other person living with you, except boarders,
other than your renters, your dependents, your parents, or your spouse’s parents . Include your parents’ income if they are
spouse living co-owners of your home, lived with you, and were not your dependents .
with you
Complete and enclose Worksheet 5 on page 31.
You owned and lived You must apply for the property tax re fund only as a renter.
in your home for part
of 2023, but not on
Were both a January 2, 2024
renter and a
You rented during Follow the steps for both renters and homeowners. Include all of your 2023 CRPs when you file.
homeowner
2023 and then owned
during the year
and lived in your
home on January 2,
2024
Owned a mobile Paid lot rent Do not apply for the refund as a renter, even though you received a CRP from the lot owner. Complete
home Worksheet 1 on page 30 to determine line 19 of the return. Include the worksheet when filing your return.
Rented out part — Complete Worksheet 2 on page 30 to determine line 19 of the return. Include the worksheet when filing
of your home or your return.
used it for Important: Do not use Worksheet 2 if line 1 of your Statement of Property Tax Payable in 2024 is less than
business line 5 of your statement. If your statement indicates another classification (such as commercial or non-
homestead property) in addition to your homestead, line 1 should include the taxes payable only on the
homestead portion.
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| Line Instructions To apply for a refund, complete lines 1-15 to determine your total household income. If you are applying with your spouse, you must include both of your incomes. If a line does not apply to you or if the amount is zero, leave the line blank. Homeowners: If you are filing only for the special property tax refund on your homestead, complete lines 1-15, 19, 20, 23-25, and Schedule 1. Above line 19, 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 2023 Form M1. If the amount is a negative number, enter as a negative number. If you did not file a 2023 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 de- nied if you do not provide an explanation. Line 2 — Nontaxable Social Security and/or Railroad Retirement Board Benefits Include your total amounts received in 2023 for these benefits: • Social Security and Railroad Retirement Board benefits • Social Security Disability Insurance (SSDI) • Retirement Survivors and Disability Insurance (RSDI) Also, include amounts for Medicare Premium payments deducted from your Social Security or Railroad Retirement Board benefits. Enter the amount from box 5 of Form SSA-1099 or RRB-1099. If, however, a portion of the benefits was taxable and you listed an amount on line 6b of federal Form 1040 or 1040-SR, complete these steps to determine line 2: 1. Total Social Security benefits or Railroad Retirement Board benefits (from box 5 of Form SSA-1099 or RRB-1099) ..... 2. Taxable portion from line 6b of federal Form 1040 ........................................................ 3. Subtract step 2 from step 1. Enter here and on line 2 of your return ............................................ Do not include Social Security income for dependents. Line 4 — Total Payments Received from Programs Include nontaxable payments you received from programs listed on line 4 of Form M1PR. Also, include nontaxable payments from the Diver- sionary 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 as- sistance, 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 — Additional Nontaxable Income You must use Schedule M1PR-AI, Additions to Income, to report the total amount of nontaxable income to include on line 5. 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. Include Schedule M1PR-AI with your Form M1PR. Common examples include: • Employer paid education expenses • Acquisition or abandonment of property gain, reported on 1099-A, • Federal adjustments to income for contributions to IRA, Keogh, not included in your federal income and SIMPLE/SEP plans • Adoption assistance – subsidy payments as well as employer-paid • Federally nontaxed interest and mutual fund dividends, including expenses amortized bond premiums paid • Alimony received to the extent not included in adjusted gross • Foreign earned income exclusion income • Foster care payments, including adult foster care • Canceled, discharged, or forgiven debt not included in your federal • Gain on the sale of your home excluded from your federal income adjusted gross income • G.I. Bill funding, including scholarships • Community Access for Disability Inclusion Waivers • Housing allowance for military or clergy • Contributions to deferred compensation plans such as 401(k), • Income excluded by tax treaty 403(b), 457 deferred compensation, or SIMPLE/SEP plans • Long-term care benefits not used for medical expenses • Contributions to dependent care accounts and medical expense • Lump-sum distribution reported on line 1 of Schedule M1LS accounts • Medicaid Home & Community-Based Services Waiver program • Disability benefits (do not include veterans disability benefits) payments (from Line 8s of federal Schedule 1) • Distributions from a ROTH or traditional IRA not included on line • Medicare Part B Premiums not included in lines 1 or 2 1, including qualified charitable distributions made to charity • Nontaxable Compensated Work Therapy (CWT) payments 8 |
| Line Instructions (cont.) • Nontaxable employee transit and parking expenses • VEBA contributions made by the employee • Nontaxable military earned income, such as combat zone pay • Worker’s compensation benefits (to the extent not used for • Nontaxable pension and annuity payments, including disability medical expenses) payments Also include these losses and deductions to the extent they • Nontaxable personal injury or settlement income (to the extent not reduced federal adjusted gross income: used for medical expenses) • Capital loss carryforward (use Worksheet 4 on page 30 to compute • Nontaxable scholarships, fellowships, grants for education, amount) including those from foreign sources, and tuition waivers or • Educator expenses reductions • Health savings account and Archer MSA deductions • Post-9/11 Veteran Service Bonus payments (to the extent not • Net operating loss carryforward or carryback included in adjusted gross income) • Passive activity losses in current year in excess of current year • Public Safety Officer medical insurance exclusion passive activity income, including rental losses, even if actively • Reduction in rent for caretaking responsibilities (include the involved in real estate amount shown on your CRP) • Prior-year passive activity loss carryforward claimed in 2023 for • Sick pay (to the extent not used for medical expenses) federal purposes • Strike benefits Do not include: • IRA rollovers • Amounts from a Section 1035 annuity exchange • HSA funding distributions (distributions from a traditional IRA or • Annuity payments that are a return of after-tax contributions a Roth IRA, made to an individual’s Health Savings Account as a • Bonus depreciation addition or subtraction contribution) • Car insurance settlement payments used to pay medical bills • IRS stimulus/rebate • Certain federal adjustments to income such as moving expenses, • Long-term care benefits used to pay medical expenses student loan interest deduction, penalty on early withdrawal, ½ • Loss on sale of rental property self-employment tax, self-employment health insurance, and • Minnesota property tax refunds alimony paid • Nontaxable Holocaust settlement payments • Child care assistance • Payments by someone else for your care by a nurse, nursing • Child support payments home, or hospital • COVID-19 federal economic stimulus payments • Payments from life insurance policies • Dependent’s income, including Social Security • Premium tax credit • Dependent’s indemnity compensation • Reimbursements by employer for expenses paid, such as gas, • Employee’s mandatory contributions to a retirement plan meals, and lodging • Employer’s contributions to filer’s deferred compensation or • Return of capital or investment pension plan • Reverse mortgage proceeds • FEMA emergency grants for disaster victims • Special needs welfare benefits • Foster care adoption bonus • Spouse’s Social Security income when filing separately • Gifts and inheritances • State income tax refunds not included on line 1 • Gulf War bonus • Veteran’s disability compensation paid under U.S. Code, title 38 • Health and dental insurance contributions paid by employee or employer Line 7 — Subtraction for those born before January 2, 1959 or disabled You are considered to be disabled if you were certified as disabled by the Social Security Administration on or before December 31, 2023. If you were not certified, you may still qualify as disabled if, during 2023, 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 $4,800. The subtraction amount is the same even if both you and your spouse are over 65 or disabled. Check the appropriate box under line 7. Line 8 — 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 8: 0 $0 1 6,770 2 12,960 3 18,720 4 24,000 5 or more 28,800 Enter your dependents’ names and tax identification numbers on the line under line 8. 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. 9 |
| Line Instructions (cont.) Line 9 — 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. Do not enter more than $6,500 ($13,000 if filing a joint return). Contributions cannot exceed compensation included in gross income for the year. Line 10 — 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 10.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. Workforce incentive grants; Include the amounts eligible to be subtracted from Minnesota income on lines 31 and 32 of Schedule M1M, Income Additions and Subtractions. One-time rebates for tax year 2021: Enter the amount of your one-time rebate for tax year 2021 that was included in your federal adjusted gross income. Line 13 Renters: If line 13 is $73,270 or more, you do not qualify for the renter’s refund. If line 13 is less than $73,270, and you are not claiming a homeowner’s property tax refund, skip lines 14 and 15. Line 14 — Co-occupant Income Renters: Do not complete this line. Homeowners: Use Worksheet 5 on page 31 to determine the total income for each co-occupant living with you. If the total co-occupant in- come 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 15 Homeowners: If line 15 is $135,410 or more, you do not qualify for the homeowner’s refund. You may be eligible for the special property tax refund. Read the instructions for lines 26-38 to see if you qualify. Renters Only—Lines 16 through 18 If you did not rent for any part of 2023, skip lines 16 through 18 and continue with line 19. Line 16 — Total Rent from CRP(s) The amount on line 3 of your CRP(s) is not your refund amount. If you lived in one rental unit during 2023: Enter the amount from line 3 of your CRP. Worksheet for Multiple CRPs 1. For each CRP, divide line 3 by the number of months you paid rent for the unit ................................... 2. Multiply step 1 by the number of months you lived in the unit................................................. 3. Add the results from step 2 for each CRP ................................................................. 4. Combine the total of line 3 of all CRPs you received ........................................................ 5. Enter the lesser of Step 3 or Step 4 on line 16 of Form M1PR ................................................. If you lived in two or more rental units during 2023: Complete the Worksheet for Multiple CRPs to calculate line 16. Do not file a separate property tax refund for each CRP. You may only use the rent amount for the time you actually lived in a rental unit to determine your refund. If you rented a mobile home and rented a mobile home lot, include both CRPs and a statement with your return. Do not enter an amount on line 16 greater than the total amount of rent reported on all CRPs you received. If you lived in a nursing facility, your rent amounts are limited to $600 per month. If you lived in an adult foster care home, your rent amount is limited to $930 per month. If you have adult dependents who received a CRP for a portion of the rent you paid, combine the amount on line 3 of their CRP with the amount on line 3 of your CRP. Enter the total on line 16. You must enclose your CRP(s) when you file Form M1PR. Line 17 The percentage on line 17 is used to calculate the amount of your rent considered to have been paid for property taxes. Line 18 — Renter’s Refund Table Amount Use the amounts from line 13, line 17, and the refund table for renters beginning on page 15 to determine your Renter’s Property Tax Refund amount. If line 13 is less than zero, use zero in the refund table. Enter the amount from the table on line 18. 10 |
| Line Instructions (cont.) Complete the Worksheet for Line 18 if both of these apply: • You were a resident of a nursing home, adult foster care, intermediate care facility, group home, or a facility that accepts Medicaid, SSI, MSA, or Minnesota Housing Support • You received Medicaid, Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Minnesota Housing Support (formerly GRH) If there is no amount on line A or line B of the CRP, you do not need to complete this worksheet if the only amount entered on line 4 of the M1PR is from a program not listed in the line 18 instructions above. Do not include the property ID number or the county in which your rental facility is located above line 19. Worksheet for Line 18 For residents of nursing homes, adult foster care homes, intermediate care facilities, or group homes A. Amount from line 6 .................................................................................. B. Amount you received from Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Minnesota Housing Support (formerly GRH) that was included in Step A above ................................ C. Subtract Step B from Step A ........................................................................... D. Total medical assistance (or Medicaid) payments made directly to your property owner or managing agent (from line A of your 2023 CRP) ........................................................................ E. Add Step A and Step D ............................................................................... F. Divide Step C by Step E, then enter the result here, up to five decimal points ..................................... G. Using the amounts on lines 13 and 17, find the amount to enter here from the renter’s refund table beginning on page 15 of these instructions ............................................... H. Multiply Step G by Step F. Enter the result here and on line 18 ................................................ Make a copy of this page and include it with your paper filed Form M1PR if you use this worksheet. Homeowners Only—Lines 19–22 If you did not own and live in your home on January 2, 2024, skip lines 19–22 and continue with line 23. Line 19 Enter the property tax amount from line 1 of your Statement of Property Taxes Payable in 2024. Complete the corresponding worksheet on page 30 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 20 — Special Property Tax Refund for Homeowners If your net property tax on your homestead increased by more than 12% from 2023 to 2024, 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 (see Homeowner Special Property Tax Refund section on page 2). If you qualify, complete lines 26 through 38 to determine line 20. Any special refund will be included in the total refund on line 23. Line 22 — Homestead Credit Refund Table Amount Use the amounts from line 15, line 21, and the refund table for homeowners beginning on page 20 to determine your Homestead Credit Re- fund amount. If line 15 is less than zero, use zero in the refund table. Enter the amount from the table on line 22. If line 22 is zero or blank, you are not eligible for the Homestead Credit Refund. All Applicants—Lines 23–25 Line 24 — Nongame Wildlife Fund You can help preserve Minnesota’s nongame wildlife by donating to the Nongame Wildlife Fund. On line 24, 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 25 — Property Tax Refund Subtract line 24 from line 23 and enter the result on line 25. This is your property tax refund. Your refund will be delayed or denied if you do not complete line 25. 11 |
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Line Instructions (cont.)
Homeowner’s Special Property Tax Refund—Lines 26-38
You may qualify for a special property tax refund. To determine if you qualify, complete lines 26-38, on the back of the return. For qualifica-
tions, see page 2 of these instructions.
The refund is 60% of the amount of tax paid that exceeds the 12% increase, up to $1,000.
You may qualify for this special refund even if you do not qualify for the 2023 Homestead Credit Refund.
If you are filing only for the special property tax refund, complete only lines 1-15, 19, 20, 23-25, and Schedule 1. You must provide the
county, property ID number, and property taxes payable on line 19.
Line 27 — New Improvements/Expired Exclusions
If you have new improvements or expired exclusions in the 2024 column of your property tax statement, complete Worksheet 3 on page 30 to
determine line 27. You cannot use the increase in your property tax from the value of the new improvements or expired exclusions when com-
puting the special refund. The amount listed on your statement for new improvements/expired exclusions may include construction of a new
building, an addition, or an improvement to an existing home.
Line 30
Enter line 2 (2023 column) of your Statement of Property Taxes Payable in 2024. If there is no amount on line 2, use line 5 (2023 column) of
the statement. If there is no amount on line 2 or line 5 (or both lines are zero) and you received the Homestead Exclusion for Veterans with a
Disability, check the box below line 30 and enter “0” on line 30.
If the box is not checked, you must enter an amount greater than 0 or you do not qualify for the special refund.
Line 31
Enter the special refund amount from line 20 of your 2022 Form M1PR. If we changed the amount, use the corrected amount. Leave line 31
blank if you did not receive a special refund on your 2022 Form M1PR. Do not use the amount of your regular homeowner refund from line
22 of your 2022 Form M1PR.
Special Situations
If you rented out part of your home or used it for business, complete Worksheet 2 on page 30. Compare the percentages you used for 2022
and 2023, and follow these instructions to determine amounts to enter on Schedule 1:
• If you used the same percentage for both years:
• Line 26: Enter step 3 of Worksheet 2
• Line 30: Enter step 3 of Worksheet 2 of the 2022 Form M1PR instructions
• If in 2023 you used a higher percentage for your home than you did in 2022:
• Line 26: Multiply line 1 of your 2024 Statement of Property Taxes Payable by the percentage used as your home in 2022 (from step 2 of
Worksheet 2 of the 2022 Form M1PR instructions)
• Line 30: Enter step 3 of Worksheet 2 of the 2022 Form M1PR instructions
• If in 2023 you used a lower percentage for your home than you did in 2022:
• Line 26: Enter step 3 of Worksheet 2
• Line 30: Multiply line 2 of your 2024 Statement of Property Taxes Payable by the percentage used for your home in 2023 (from step 2
of Worksheet 2)
• Line 31: Multiply line 20 of your 2022 return by the proportion your 2023 percentage used for your home is to the 2022 percentage used
for your home
Line 39 — 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 39.
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.
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Line Instructions (cont.)
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
• Your income is less than the rent you paid (explain how you were able to pay your rent)
• You did not report any income on lines 1-6 (explain how you were able to pay your rent)
• (Homeowners only) You received a recalculation of your prior year’s taxes based on current year’s classification
Enclose the appropriate worksheet(s) from pages 30 and 31 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 2024 lists an amount for new
improvements or expired exclusions (Worksheet 3).
• Include someone else’s income on line 14 (Worksheet 5).
Include the Worksheet for Line 18 if you are a resident of a nursing home, adult foster care home, intermediate care facility, or group home.
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.
Saves copies of all forms, CRP(s), schedules, worksheets, and any required enclosures for your records.
Penalties
If you file a fraudulent return, we will assess a penalty equal to 50% of the fraudulent refund. You may also be subject to criminal penalties.
Interest
We must pay interest on any refunds not issued within the later of 60 days after you file for your refund or:
• August 15 - if you are a renter
• September 30 - if you are a homeowner
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.
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| 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 6 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 2025. 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 pay- able 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. 14 |
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Renters Refund Table
and line 17 is at least
$ 0 25 50 75 100 125 150 175 200 225 250 275 300 325 350
If line 13 is
but less than
$25 50 75 100 125 150 175 200 225 250 275 300 325 350 375
At least: But less than: your property tax refund is
0 2,080 2 26 49 73 97 121 144 168 192 216 239 263 287 311 334
2,080 4,170 0 6 30 53 77 101 125 148 172 196 220 243 267 291 315
4,170 6,300 0 0 10 33 57 81 105 128 152 176 200 223 247 271 295
6,300 8,360 0 0 0 13 35 58 80 103 125 148 170 193 215 238 260
8,360 10,460 0 0 0 0 8 31 53 76 98 121 143 166 188 211 233
10,460 12,560 0 0 0 0 0 0 22 44 67 89 112 134 157 179 202
12,560 14,660 0 0 0 0 0 0 0 22 44 67 89 112 134 157 179
14,660 16,750 0 0 0 0 0 0 0 0 7 28 50 71 92 113 135
16,750 18,860 0 0 0 0 0 0 0 0 0 5 26 48 69 90 111
18,860 20,940 0 0 0 0 0 0 0 0 0 0 0 8 29 50 71
20,940 23,010 0 0 0 0 0 0 0 0 0 0 0 0 4 24 44
23,010 25,110 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
25,110 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
and line 17 is at least:
$375 400 425 450 475 500 525 550 575 600 625 650 675 700
If line 13 is
but less than:
$400 425 450 475 500 525 550 575 600 625 650 675 700 725
At least: But less than: your property tax refund is:
0 2,080 358 382 406 429 453 477 501 524 548 572 596 619 643 667
2,080 4,170 338 362 386 410 433 457 481 505 528 552 576 600 623 647
4,170 6,300 318 342 366 390 413 437 461 485 508 532 556 580 603 627
6,300 8,360 283 305 328 350 373 395 418 440 463 485 508 530 553 575
8,360 10,460 256 278 301 323 346 368 391 413 436 458 481 503 526 548
10,460 12,560 224 247 269 292 314 337 359 382 404 427 449 472 494 517
12,560 14,660 202 224 247 269 292 314 337 359 382 404 427 449 472 494
14,660 16,750 156 177 198 220 241 262 283 305 326 347 368 390 411 432
16,750 18,860 133 154 175 196 218 239 260 281 303 324 345 366 388 409
18,860 20,940 93 114 135 156 178 199 220 241 263 284 305 326 348 369
20,940 23,010 64 84 104 124 144 164 184 204 224 244 264 284 304 324
23,010 25,110 21 41 61 81 101 121 141 161 181 201 221 241 261 281
25,110 27,220 0 16 36 56 76 96 116 136 156 176 196 216 236 256
27,220 29,310 0 0 0 8 28 48 68 88 108 128 148 168 188 208
29,310 31,400 0 0 0 0 0 0 16 35 54 72 91 110 129 147
31,400 33,490 0 0 0 0 0 0 0 0 3 21 40 59 78 96
33,490 35,600 0 0 0 0 0 0 0 0 0 0 12 31 49 68
35,600 37,680 0 0 0 0 0 0 0 0 0 0 0 0 0 11
37,680 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0
and line 17 is at least:
If line 13 is $725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050
but less than:
$750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075
At least: But less than: your property tax refund is:
0 2,080 691 714 738 762 786 809 833 857 881 904 928 952 976 999
2,080 4,170 671 695 718 742 766 790 813 837 861 885 908 932 956 980
4,170 6,300 651 675 698 722 746 770 793 817 841 865 888 912 936 960
6,300 8,360 598 620 643 665 688 710 733 755 778 800 823 845 868 890
8,360 10,460 571 593 616 638 661 683 706 728 751 773 796 818 841 863
10,460 12,560 539 562 584 607 629 652 674 697 719 742 764 787 809 832
12,560 14,660 517 539 562 584 607 629 652 674 697 719 742 764 787 809
14,660 16,750 453 475 496 517 538 560 581 602 623 645 666 687 708 730
16,750 18,860 430 451 473 494 515 536 558 579 600 621 643 664 685 706
18,860 20,940 390 411 433 454 475 496 518 539 560 581 603 624 645 666
20,940 23,010 344 364 384 404 424 444 464 484 504 524 544 564 584 604
23,010 25,110 301 321 341 361 381 401 421 441 461 481 501 521 541 561
25,110 27,220 276 296 316 336 356 376 396 416 436 456 476 496 516 536
Continued
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Renters Refund Table
and line 17 is at least:
If line 13 is $725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050
but less than:
$750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075
At least: But less than: your property tax refund is:
27,220 29,310 228 248 268 288 308 328 348 368 388 408 428 448 468 488
29,310 31,400 166 185 204 222 241 260 279 297 316 335 354 372 391 410
31,400 33,490 115 134 153 171 190 209 228 246 265 284 303 321 340 359
33,490 35,600 87 106 124 143 162 181 199 218 237 256 274 293 312 331
35,600 37,680 29 46 64 81 99 116 134 151 169 186 204 221 239 256
37,680 39,770 0 0 9 27 44 62 79 97 114 132 149 167 184 202
39,770 41,870 0 0 0 0 15 32 50 67 85 102 120 137 155 172
41,870 43,960 0 0 0 0 0 3 20 38 55 73 90 108 125 143
43,960 46,040 0 0 0 0 0 0 0 8 24 41 57 73 89 106
46,040 48,160 0 0 0 0 0 0 0 0 0 13 30 46 62 78
48,160 50,230 0 0 0 0 0 0 0 0 0 0 2 19 35 51
50,230 52,330 0 0 0 0 0 0 0 0 0 0 0 0 7 22
52,330 54,450 0 0 0 0 0 0 0 0 0 0 0 0 0 0
and line 17 is at least:
If line 13 is $1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400
but less than:
$1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425
At least: But less than: your property tax refund is:
0 2,080 1,023 1,047 1,071 1,094 1,118 1,142 1,166 1,189 1,213 1,237 1,261 1,284 1,308 1,332
2,080 4,170 1,003 1,027 1,051 1,075 1,098 1,122 1,146 1,170 1,193 1,217 1,241 1,265 1,288 1,312
4,170 6,300 983 1,007 1,031 1,055 1,078 1,102 1,126 1,150 1,173 1,197 1,221 1,245 1,268 1,292
6,300 8,360 913 935 958 980 1,003 1,025 1,048 1,070 1,093 1,115 1,138 1,160 1,183 1,205
8,360 10,460 886 908 931 953 976 998 1,021 1,043 1,066 1,088 1,111 1,133 1,156 1,178
10,460 12,560 854 877 899 922 944 967 989 1,012 1,034 1,057 1,079 1,102 1,124 1,147
12,560 14,660 832 854 877 899 922 944 967 989 1,012 1,034 1,057 1,079 1,102 1,124
14,660 16,750 751 772 793 815 836 857 878 900 921 942 963 985 1,006 1,027
16,750 18,860 728 749 770 791 813 834 855 876 898 919 940 961 983 1,004
18,860 20,940 688 709 730 751 773 794 815 836 858 879 900 921 943 964
20,940 23,010 624 644 664 684 704 724 744 764 784 804 824 844 864 884
23,010 25,110 581 601 621 641 661 681 701 721 741 761 781 801 821 841
25,110 27,220 556 576 596 616 636 656 676 696 716 736 756 776 796 816
27,220 29,310 508 528 548 568 588 608 628 648 668 688 708 728 748 768
29,310 31,400 429 447 466 485 504 522 541 560 579 597 616 635 654 672
31,400 33,490 378 396 415 434 453 471 490 509 528 546 565 584 603 621
33,490 35,600 349 368 387 406 424 443 462 481 499 518 537 556 574 593
35,600 37,680 274 291 309 326 344 361 379 396 414 431 449 466 484 501
37,680 39,770 219 237 254 272 289 307 324 342 359 377 394 412 429 447
39,770 41,870 190 207 225 242 260 277 295 312 330 347 365 382 400 417
41,870 43,960 160 178 195 213 230 248 265 283 300 318 335 353 370 388
43,960 46,040 122 138 154 171 187 203 219 236 252 268 284 301 317 333
46,040 48,160 95 111 127 143 160 176 192 208 225 241 257 273 290 306
48,160 50,230 67 84 100 116 132 149 165 181 197 214 230 246 262 279
50,230 52,330 37 52 67 82 97 112 127 142 157 172 187 202 217 232
52,330 54,450 12 27 42 57 72 87 102 117 132 147 162 177 192 207
54,450 56,530 0 2 17 32 47 62 77 92 107 122 137 152 167 182
56,530 58,620 0 0 0 7 22 37 52 67 82 97 112 127 142 157
58,620 60,700 0 0 0 0 0 11 24 38 52 66 79 93 107 121
60,700 62,810 0 0 0 0 0 0 1 15 29 43 56 70 84 98
62,810 64,910 0 0 0 0 0 0 0 0 6 19 33 47 61 74
64,910 66,990 0 0 0 0 0 0 0 0 0 0 9 22 34 47
66,990 69,090 0 0 0 0 0 0 0 0 0 0 0 1 13 26
69,090 71,180 0 0 0 0 0 0 0 0 0 0 0 0 0 5
71,180 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16
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Renters Refund Table
and line 17 is at least:
If line 13 is $1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750
but less than:
$1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775
At least: But less than: your property tax refund is:
0 2,080 1,356 1,379 1,403 1,427 1,451 1,474 1,498 1,522 1,546 1,569 1,593 1,617 1,641 1,664
2,080 4,170 1,336 1,360 1,383 1,407 1,431 1,455 1,478 1,502 1,526 1,550 1,573 1,597 1,621 1,645
4,170 6,300 1,316 1,340 1,363 1,387 1,411 1,435 1,458 1,482 1,506 1,530 1,553 1,577 1,601 1,625
6,300 8,360 1,228 1,250 1,273 1,295 1,318 1,340 1,363 1,385 1,408 1,430 1,453 1,475 1,498 1,520
8,360 10,460 1,201 1,223 1,246 1,268 1,291 1,313 1,336 1,358 1,381 1,403 1,426 1,448 1,471 1,493
10,460 12,560 1,169 1,192 1,214 1,237 1,259 1,282 1,304 1,327 1,349 1,372 1,394 1,417 1,439 1,462
12,560 14,660 1,147 1,169 1,192 1,214 1,237 1,259 1,282 1,304 1,327 1,349 1,372 1,394 1,417 1,439
14,660 16,750 1,048 1,070 1,091 1,112 1,133 1,155 1,176 1,197 1,218 1,240 1,261 1,282 1,303 1,325
16,750 18,860 1,025 1,046 1,068 1,089 1,110 1,131 1,153 1,174 1,195 1,216 1,238 1,259 1,280 1,301
18,860 20,940 985 1,006 1,028 1,049 1,070 1,091 1,113 1,134 1,155 1,176 1,198 1,219 1,240 1,261
20,940 23,010 904 924 944 964 984 1,004 1,024 1,044 1,064 1,084 1,104 1,124 1,144 1,164
23,010 25,110 861 881 901 921 941 961 981 1,001 1,021 1,041 1,061 1,081 1,101 1,121
25,110 27,220 836 856 876 896 916 936 956 976 996 1,016 1,036 1,056 1,076 1,096
27,220 29,310 788 808 828 848 868 888 908 928 948 968 988 1,008 1,028 1,048
29,310 31,400 691 710 729 747 766 785 804 822 841 860 879 897 916 935
31,400 33,490 640 659 678 696 715 734 753 771 790 809 828 846 865 884
33,490 35,600 612 631 649 668 687 706 724 743 762 781 799 818 837 856
35,600 37,680 519 536 554 571 589 606 624 641 659 676 694 711 729 746
37,680 39,770 464 482 499 517 534 552 569 587 604 622 639 657 674 692
39,770 41,870 435 452 470 487 505 522 540 557 575 592 610 627 645 662
41,870 43,960 405 423 440 458 475 493 510 528 545 563 580 598 615 633
43,960 46,040 349 366 382 398 414 431 447 463 479 496 512 528 544 561
46,040 48,160 322 338 355 371 387 403 420 436 452 468 485 501 517 533
48,160 50,230 295 311 327 344 360 376 392 409 425 441 457 474 490 506
50,230 52,330 247 262 277 292 307 322 337 352 367 382 397 412 427 442
52,330 54,450 222 237 252 267 282 297 312 327 342 357 372 387 402 417
54,450 56,530 197 212 227 242 257 272 287 302 317 332 347 362 377 392
56,530 58,620 172 187 202 217 232 247 262 277 292 307 322 337 352 367
58,620 60,700 134 148 162 176 189 203 217 231 244 258 272 286 299 313
60,700 62,810 111 125 139 153 166 180 194 208 221 235 249 263 276 290
62,810 64,910 88 102 116 129 143 157 171 184 198 212 226 239 253 267
64,910 66,990 59 72 84 97 109 122 134 147 159 172 184 197 209 222
66,990 69,090 38 51 63 76 88 101 113 126 138 151 163 176 188 201
69,090 71,180 17 30 42 55 67 80 92 105 117 130 142 155 167 180
71,180 73,270 0 9 22 34 47 59 72 84 97 109 122 134 147 159
73,270 and up 0 0 0 0 0 0 0 0 0 0 0 0 0 0
and line 17 is at least:
$1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975
If line 13 is
but less than:
$1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000
At least: But less than: your property tax refund is:
0 2,080 1,688 1,712 1,736 1,759 1,783 1,807 1,831 1,854 1,878
2,080 4,170 1,668 1,692 1,716 1,740 1,763 1,787 1,811 1,835 1,858
4,170 6,300 1,648 1,672 1,696 1,720 1,743 1,767 1,791 1,815 1,838
6,300 8,360 1,543 1,565 1,588 1,610 1,633 1,655 1,678 1,700 1,723
8,360 10,460 1,516 1,538 1,561 1,583 1,606 1,628 1,651 1,673 1,696
10,460 12,560 1,484 1,507 1,529 1,552 1,574 1,597 1,619 1,642 1,664
12,560 14,660 1,462 1,484 1,507 1,529 1,552 1,574 1,597 1,619 1,642
14,660 16,750 1,346 1,367 1,388 1,410 1,431 1,452 1,473 1,495 1,516
16,750 18,860 1,323 1,344 1,365 1,386 1,408 1,429 1,450 1,471 1,493
18,860 20,940 1,283 1,304 1,325 1,346 1,368 1,389 1,410 1,431 1,453
20,940 23,010 1,184 1,204 1,224 1,244 1,264 1,284 1,304 1,324 1,344
23,010 25,110 1,141 1,161 1,181 1,201 1,221 1,241 1,261 1,281 1,301
25,110 27,220 1,116 1,136 1,156 1,176 1,196 1,216 1,236 1,256 1,276
27,220 29,310 1,068 1,088 1,108 1,128 1,148 1,168 1,188 1,208 1,228
29,310 31,400 954 972 991 1,010 1,029 1,047 1,066 1,085 1,104
31,400 33,490 903 921 940 959 978 996 1,015 1,034 1,053
33,490 35,600 874 893 912 931 949 968 987 1,006 1,024
35,600 37,680 764 781 799 816 834 851 869 886 904
37,680 39,770 709 727 744 762 779 797 814 832 849
39,770 41,870 680 697 715 732 750 767 785 802 820
41,870 43,960 650 668 685 703 720 738 755 773 790
Continued 17
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Renters Refund Table
and line 17 is at least:
$1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975
If line 13 is
but less than:
$1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000
At least: But less than: your property tax refund is:
43,960 46,040 577 593 609 626 642 658 674 691 707
46,040 48,160 550 566 582 598 615 631 647 663 680
48,160 50,230 522 539 555 571 587 604 620 636 652
50,230 52,330 457 472 487 502 517 532 547 562 577
52,330 54,450 432 447 462 477 492 507 522 537 552
54,450 56,530 407 422 437 452 467 482 497 512 527
56,530 58,620 382 397 412 427 442 457 472 487 502
58,620 60,700 327 341 354 368 382 396 409 423 437
60,700 62,810 304 318 331 345 359 373 386 400 414
62,810 64,910 281 294 308 322 336 349 363 377 391
64,910 66,990 234 247 259 272 284 297 309 322 334
66,990 69,090 213 226 238 251 263 276 288 301 313
69,090 71,180 192 205 217 230 242 255 267 280 292
71,180 73,270 172 184 197 209 222 234 247 250 250
73,270 and up 0 0 0 0 0 0 0 0 0
and line 17 is at least:
$2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225
If line 13 is
but less than:
$2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250
At least: But less than: your property tax refund is:
0 2,080 1,902 1,926 1,949 1,973 1,997 2,021 2,044 2,068 2,092 2,116
2,080 4,170 1,882 1,906 1,930 1,953 1,977 2,001 2,025 2,048 2,072 2,096
4,170 6,300 1,862 1,886 1,910 1,933 1,957 1,981 2,005 2,028 2,052 2,076
6,300 8,360 1,745 1,768 1,790 1,813 1,835 1,858 1,880 1,903 1,925 1,948
8,360 10,460 1,718 1,741 1,763 1,786 1,808 1,831 1,853 1,876 1,898 1,921
10,460 12,560 1,687 1,709 1,732 1,754 1,777 1,799 1,822 1,844 1,867 1,889
12,560 14,660 1,664 1,687 1,709 1,732 1,754 1,777 1,799 1,822 1,844 1,867
14,660 16,750 1,537 1,558 1,580 1,601 1,622 1,643 1,665 1,686 1,707 1,728
16,750 18,860 1,514 1,535 1,556 1,578 1,599 1,620 1,641 1,663 1,684 1,705
18,860 20,940 1,474 1,495 1,516 1,538 1,559 1,580 1,601 1,623 1,644 1,665
20,940 23,010 1,364 1,384 1,404 1,424 1,444 1,464 1,484 1,504 1,524 1,544
23,010 25,110 1,321 1,341 1,361 1,381 1,401 1,421 1,441 1,461 1,481 1,501
25,110 27,220 1,296 1,316 1,336 1,356 1,376 1,396 1,416 1,436 1,456 1,476
27,220 29,310 1,248 1,268 1,288 1,308 1,328 1,348 1,368 1,388 1,408 1,428
29,310 31,400 1,122 1,141 1,160 1,179 1,197 1,216 1,235 1,254 1,272 1,291
31,400 33,490 1,071 1,090 1,109 1,128 1,146 1,165 1,184 1,203 1,221 1,240
33,490 35,600 1,043 1,062 1,081 1,099 1,118 1,137 1,156 1,174 1,193 1,212
35,600 37,680 921 939 956 974 991 1,009 1,026 1,044 1,061 1,079
37,680 39,770 867 884 902 919 937 954 972 989 1,007 1,024
39,770 41,870 837 855 872 890 907 925 942 960 977 995
41,870 43,960 808 825 843 860 878 895 913 930 948 965
43,960 46,040 723 739 756 772 788 804 821 837 853 869
46,040 48,160 696 712 728 745 761 777 793 810 826 842
48,160 50,230 669 685 701 717 734 750 766 782 799 815
50,230 52,330 592 607 622 637 652 667 682 697 712 727
52,330 54,450 567 582 597 612 627 642 657 672 687 702
54,450 56,530 542 557 572 587 602 617 632 647 662 677
56,530 58,620 517 532 547 562 577 592 607 622 637 652
58,620 60,700 451 464 478 492 506 519 533 547 561 574
60,700 62,810 428 441 455 469 483 496 510 524 538 551
62,810 64,910 404 418 432 446 459 473 487 501 514 528
64,910 66,990 347 359 372 384 397 409 422 434 447 459
66,990 69,090 326 338 351 363 376 388 401 413 426 438
69,090 71,180 305 317 330 342 355 367 380 392 405 417
71,180 73,270 250 250 250 250 250 250 250 250 250 250
73,270 and up 0 0 0 0 0 0 0 0 0 0
18
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Renters Refund Table
and line 17 is at least:
If line 13 is $2,250 2,275 2,300 2,325 2,350 2,375 2400 2,425 2,450 2,475 2,500
but less than:
$2,275 2,300 2,325 2,350 2,375 2,400 2,425 2,450 2,475 2,500 and up
At least: But less your property tax refund is:
than:
0 2,080 2,139 2,163 2,187 2,211 2,234 2,258 2,282 2,306 2,329 2,353 *
2,080 4,170 2,120 2,143 2,167 2,191 2,215 2,238 2,262 2,286 2,310 2,333 *
4,170 6,300 2,100 2,123 2,147 2,171 2,195 2,218 2,242 2,266 2,290 2,313 *
6,300 8,360 1,970 1,993 2,015 2,038 2,060 2,083 2,105 2,128 2,150 2,173 *
8,360 10,460 1,943 1,966 1,988 2,011 2,033 2,056 2,078 2,101 2,123 2,146 *
10,460 12,560 1,912 1,934 1,957 1,979 2,002 2,024 2,047 2,069 2,092 2,114 *
12,560 14,660 1,889 1,912 1,934 1,957 1,979 2,002 2,024 2,047 2,069 2,092 *
14,660 16,750 1,750 1,771 1,792 1,813 1,835 1,856 1,877 1,898 1,920 1,941 *
16,750 18,860 1,726 1,748 1,769 1,790 1,811 1,833 1,854 1,875 1,896 1,918 *
18,860 20,940 1,686 1,708 1,729 1,750 1,771 1,793 1,814 1,835 1,856 1,878 *
20,940 23,010 1,564 1,584 1,604 1,624 1,644 1,664 1,684 1,704 1,724 1,744 *
23,010 25,110 1,521 1,541 1,561 1,581 1,601 1,621 1,641 1,661 1,681 1,701 *
25,110 27,220 1,496 1,516 1,536 1,556 1,576 1,596 1,616 1,636 1,656 1,676 *
27,220 29,310 1,448 1,468 1,488 1,508 1,528 1,548 1,568 1,588 1,608 1,628 *
29,310 31,400 1,310 1,329 1,347 1,366 1,385 1,404 1,422 1,441 1,460 1,479 *
31,400 33,490 1,259 1,278 1,296 1,315 1,334 1,353 1,371 1,390 1,409 1,428 *
33,490 35,600 1,231 1,249 1,268 1,287 1,306 1,324 1,343 1,362 1,381 1,399 *
35,600 37,680 1,096 1,114 1,131 1,149 1,166 1,184 1,201 1,219 1,236 1,254 *
37,680 39,770 1,042 1,059 1,077 1,094 1,112 1,129 1,147 1,164 1,182 1,199 *
39,770 41,870 1,012 1,030 1,047 1,065 1,082 1,100 1,117 1,135 1,152 1,170 *
41,870 43,960 983 1,000 1,018 1,035 1,053 1,070 1,088 1,105 1,123 1,140 *
43,960 46,040 886 902 918 934 951 967 983 999 1,016 1,032 *
46,040 48,160 858 875 891 907 923 940 956 972 988 1,005 *
48,160 50,230 831 847 864 880 896 912 929 945 961 977 *
50,230 52,330 742 757 772 787 802 817 832 847 862 877 *
52,330 54,450 717 732 747 762 777 792 807 822 837 852 *
54,450 56,530 692 707 722 737 752 767 782 797 812 827 *
56,530 58,620 667 682 697 712 727 742 757 772 787 802 *
58,620 60,700 588 602 616 629 643 657 671 684 698 712 *
60,700 62,810 565 579 593 606 620 634 648 661 675 689 *
62,810 64,910 542 556 569 583 597 611 624 638 652 666 *
64,910 66,990 472 484 497 509 522 534 547 559 572 584 *
66,990 69,090 451 463 476 488 501 513 526 538 551 563 *
69,090 71,180 430 442 455 467 480 492 505 517 530 542 *
71,180 73,270 250 250 250 250 250 250 250 250 250 250 250
73,270 and up 0 0 0 0 0 0 0 0 0 0 0
* Use the Renter’s Worksheet below.
Table for Renter’s Worksheet
If step 2 is: Enter on:
Renter’s Worksheet at least: but less Step 3 Step 6 Step 8
than:
Complete worksheet if line 17 is equal to or greater than $2,500 0 6,300 0 .010 0 .95 2,570
6,300 8,360 0 .010 0 .90 2,570
1 Amount from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,360 10,460 0 .011 0 .90 2,500
10,460 14,660 0 .012 0 .90 2,440
2 Total household income from line 13 . . . . . . . . . . . . . . . . . . . . . . . . 14,660 18,860 0 .013 0 .85 2,370
18,860 20,940 0 .014 0 .85 2,310
3 Decimal number for this step from the table to the right . . . . . . . . 20,940 23,010 0 .014 0 .80 2,250
4 Multiply step 2 by step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,010 27,220 0 .015 0 .80 2,170
27,220 29,310 0 .016 0 .80 2,120
5 Subtract step 4 from step 1 (if result is zero or less, 29,310 31,400 0 .017 0 .75 2,120
STOP HERE; you are not eligible for a refund) . . . . . . . . . . . . . . . . . 31,400 35,600 0 .018 0 .75 2,120
35,600 37,680 0 .019 0 .70 2,120
6 Decimal number for this step from the table to the right . . . . . . . . 37,680 43,960 0 .020 0 .70 2,120
43,960 50,230 0 .020 0 .65 2,120
7 Multiply step 5 by step 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,230 58,620 0 .020 0 .60 2,120
58,620 60,700 0 .020 0 .55 1,920
8 Amount for this step from the table to the right . . . . . . . . . . . . . . . 60,700 62,810 0 .020 0 .55 1,730
62,810 64,910 0 .020 0 .55 1,470
9 Amount from step 7 or step 8, whichever is less . Also enter this 64,910 66,990 0 .020 0 .50 1,280
amount on line 18 or step G if you are completing the 66,990 69,090 0 .020 0 .50 1,160
Worksheet for Line 18 on page 11 of this booklet . . . . . . . . . . . . . . 69,090 71,180 0 .020 0 .50 650
71,180 73,270 0 .020 0 .50 250
73,270 and up Not eligible
19
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Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
If line 15 is: 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 2,080 2 24 46 68 90 112 134 156 178 200 222 244
2,080 4,140 0 3 25 47 69 91 113 135 157 179 201 223
4,140 6,270 0 0 0 22 44 66 88 110 132 154 176 198
6,270 8,370 0 0 0 0 14 35 56 77 97 118 139 160
8,370 10,440 0 0 0 0 0 5 26 46 67 88 109 129
10,440 12,530 0 0 0 0 0 0 0 13 33 54 75 96
12,530 14,620 0 0 0 0 0 0 0 0 7 28 49 70
14,620 16,690 0 0 0 0 0 0 0 0 0 0 10 31
16,690 and up 0 0 0 0 0 0 0 0 0 0 0 0
and line 21 is at least:
If line 15 is: 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 2,080 266 288 310 332 354 376 398 420 442 464 486 508
2,080 4,140 245 267 289 311 333 355 377 399 421 443 465 487
4,140 6,270 220 242 264 286 308 330 352 374 396 418 440 462
6,270 8,370 180 201 222 243 263 284 305 326 346 367 388 409
8,370 10,440 150 171 192 212 233 254 275 295 316 337 358 378
10,440 12,530 116 137 158 179 199 220 241 262 282 303 324 345
12,530 14,620 90 111 132 153 173 194 215 236 256 277 298 319
14,620 16,690 51 72 93 114 134 155 176 197 217 238 259 280
16,690 18,800 9 30 50 71 92 113 133 154 175 196 216 237
18,800 20,880 0 0 4 25 46 67 87 108 129 150 170 191
20,880 22,950 0 0 0 0 0 16 36 55 75 94 114 133
22,950 25,050 0 0 0 0 0 0 0 6 25 45 64 84
25,050 27,150 0 0 0 0 0 0 0 0 0 12 32 51
27,150 29,240 0 0 0 0 0 0 0 0 0 0 0 18
29,240 and up 0 0 0 0 0 0 0 0 0 0 0 0
and line 21 is at least:
If line 15 is: 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 2,080 530 552 574 596 618 640 662 684 706 728 750 772
2,080 4,140 509 531 553 575 597 619 641 663 685 707 729 751
4,140 6,270 484 506 528 550 572 594 616 638 660 682 704 726
6,270 8,370 429 450 471 492 512 533 554 575 595 616 637 658
8,370 10,440 399 420 441 461 482 503 524 544 565 586 607 627
10,440 12,530 365 386 407 428 448 469 490 511 531 552 573 594
12,530 14,620 339 360 381 402 422 443 464 485 505 526 547 568
14,620 16,690 300 321 342 363 383 404 425 446 466 487 508 529
16,690 18,800 258 279 299 320 341 362 382 403 424 445 465 486
18,800 20,880 212 233 253 274 295 316 336 357 378 399 419 440
20,880 22,950 153 172 192 211 231 250 270 289 309 328 348 367
22,950 25,050 103 123 142 162 181 201 220 240 259 279 298 318
25,050 27,150 71 90 110 129 149 168 188 207 227 246 266 285
27,150 29,240 38 57 77 96 116 135 155 174 194 213 233 252
29,240 31,320 5 23 42 60 78 96 115 133 151 169 188 206
31,320 33,420 0 0 11 29 48 66 84 102 121 139 157 175
33,420 35,510 0 0 0 0 17 35 53 72 90 108 126 145
35,510 37,600 0 0 0 0 0 4 21 38 55 72 89 106
37,600 39,680 0 0 0 0 0 0 0 10 27 44 61 78
39,680 41,770 0 0 0 0 0 0 0 0 0 16 33 50
41,770 43,850 0 0 0 0 0 0 0 0 0 0 4 21
43,850 and up 0 0 0 0 0 0 0 0 0 0 0 0
20
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Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175
If line 15 is:
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 2,080 794 816 838 860 882 904 926 948 970 992 1,014 1,036
2,080 4,140 773 795 817 839 861 883 905 927 949 971 993 1,015
4,140 6,270 748 770 792 814 836 858 880 902 924 946 968 990
6,270 8,370 678 699 720 741 761 782 803 824 844 865 886 907
8,370 10,440 648 669 690 710 731 752 773 793 814 835 856 876
10,440 12,530 614 635 656 677 697 718 739 760 780 801 822 843
12,530 14,620 588 609 630 651 671 692 713 734 754 775 796 817
14,620 16,690 549 570 591 612 632 653 674 695 715 736 757 778
16,690 18,800 507 528 548 569 590 611 631 652 673 694 714 735
18,800 20,880 461 482 502 523 544 565 585 606 627 648 668 689
20,880 22,950 387 406 426 445 465 484 504 523 543 562 582 601
22,950 25,050 337 357 376 396 415 435 454 474 493 513 532 552
25,050 27,150 305 324 344 363 383 402 422 441 461 480 500 519
27,150 29,240 272 291 311 330 350 369 389 408 428 447 467 486
29,240 31,320 224 242 261 279 297 315 334 352 370 388 407 425
31,320 33,420 194 212 230 248 267 285 303 321 340 358 376 394
33,420 35,510 163 181 199 218 236 254 272 291 309 327 345 364
35,510 37,600 123 140 157 174 191 208 225 242 259 276 293 310
37,600 39,680 95 112 129 146 163 180 197 214 231 248 265 282
39,680 41,770 67 84 101 118 135 152 169 186 203 220 237 254
41,770 43,850 38 55 72 89 106 123 140 157 174 191 208 225
43,850 45,940 10 27 44 61 78 95 112 129 146 163 180 197
45,940 48,020 0 0 16 33 50 67 84 101 118 135 152 169
48,020 50,100 0 0 0 4 21 38 55 72 89 106 123 140
50,100 52,190 0 0 0 0 0 10 27 44 61 78 95 112
52,190 54,280 0 0 0 0 0 0 0 16 33 50 67 84
54,280 56,370 0 0 0 0 0 0 0 0 4 21 38 55
56,370 58,450 0 0 0 0 0 0 0 0 0 0 10 27
58,450 and up 0 0 0 0 0 0 0 0 0 0 0 0
21
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Homestead Credit Refund (for Homeowners) Table
and line 21 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
If line 15 is:
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 2,080 1,058 1,080 1,102 1,124 1,146 1,168 1,190 1,212 1,234 1,256 1,278 1,300
2,080 4,140 1,037 1,059 1,081 1,103 1,125 1,147 1,169 1,191 1,213 1,235 1,257 1,279
4,140 6,270 1,012 1,034 1,056 1,078 1,100 1,122 1,144 1,166 1,188 1,210 1,232 1,254
6,270 8,370 927 948 969 990 1,010 1,031 1,052 1,073 1,093 1,114 1,135 1,156
8,370 10,440 897 918 939 959 980 1,001 1,022 1,042 1,063 1,084 1,105 1,125
10,440 12,530 863 884 905 926 946 967 988 1,009 1,029 1,050 1,071 1,092
12,530 14,620 837 858 879 900 920 941 962 983 1,003 1,024 1,045 1,066
14,620 16,690 798 819 840 861 881 902 923 944 964 985 1,006 1,027
16,690 18,800 756 777 797 818 839 860 880 901 922 943 963 984
18,800 20,880 710 731 751 772 793 814 834 855 876 897 917 938
20,880 22,950 621 640 660 679 699 718 738 757 777 796 816 835
22,950 25,050 571 591 610 630 649 669 688 708 727 747 766 786
25,050 27,150 539 558 578 597 617 636 656 675 695 714 734 753
27,150 29,240 506 525 545 564 584 603 623 642 662 681 701 720
29,240 31,320 443 461 480 498 516 534 553 571 589 607 626 644
31,320 33,420 413 431 449 467 486 504 522 540 559 577 595 613
33,420 35,510 382 400 418 437 455 473 491 510 528 546 564 583
35,510 37,600 327 344 361 378 395 412 429 446 463 480 497 514
37,600 39,680 299 316 333 350 367 384 401 418 435 452 469 486
39,680 41,770 271 288 305 322 339 356 373 390 407 424 441 458
41,770 43,850 242 259 276 293 310 327 344 361 378 395 412 429
43,850 45,940 214 231 248 265 282 299 316 333 350 367 384 401
45,940 48,020 186 203 220 237 254 271 288 305 322 339 356 373
48,020 50,100 157 174 191 208 225 242 259 276 293 310 327 344
50,100 52,190 129 146 163 180 197 214 231 248 265 282 299 316
52,190 54,280 101 118 135 152 169 186 203 220 237 254 271 288
54,280 56,370 72 89 106 123 140 157 174 191 208 225 242 259
56,370 58,450 44 61 78 95 112 129 146 163 180 197 214 231
58,450 60,540 15 32 49 66 83 100 117 134 151 168 185 202
60,540 62,620 0 4 21 38 55 72 89 106 123 140 157 174
62,620 64,710 0 0 0 10 27 44 61 78 95 112 129 146
64,710 66,790 0 0 0 0 0 15 32 49 66 83 100 117
66,790 68,880 0 0 0 0 0 0 4 21 38 55 72 89
68,880 70,970 0 0 0 0 0 0 0 0 10 27 44 61
70,970 73,060 0 0 0 0 0 0 0 0 0 0 15 32
73,060 75,150 0 0 0 0 0 0 0 0 0 0 0 3
75,150 and up 0 0 0 0 0 0 0 0 0 0 0 0
22
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Homestead Credit Refund (for Homeowners) Table
and line 21 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
If line 15 is:
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 2,080 1,322 1,344 1,366 1,388 1,410 1,432 1,454 1,476 1,498 1,520 1,542 1,564
2,080 4,140 1,301 1,323 1,345 1,367 1,389 1,411 1,433 1,455 1,477 1,499 1,521 1,543
4,140 6,270 1,276 1,298 1,320 1,342 1,364 1,386 1,408 1,430 1,452 1,474 1,496 1,518
6,270 8,370 1,176 1,197 1,218 1,239 1,259 1,280 1,301 1,322 1,342 1,363 1,384 1,405
8,370 10,440 1,146 1,167 1,188 1,208 1,229 1,250 1,271 1,291 1,312 1,333 1,354 1,374
10,440 12,530 1,112 1,133 1,154 1,175 1,195 1,216 1,237 1,258 1,278 1,299 1,320 1,341
12,530 14,620 1,086 1,107 1,128 1,149 1,169 1,190 1,211 1,232 1,252 1,273 1,294 1,315
14,620 16,690 1,047 1,068 1,089 1,110 1,130 1,151 1,172 1,193 1,213 1,234 1,255 1,276
16,690 18,800 1,005 1,026 1,046 1,067 1,088 1,109 1,129 1,150 1,171 1,192 1,212 1,233
18,800 20,880 959 980 1,000 1,021 1,042 1,063 1,083 1,104 1,125 1,146 1,166 1,187
20,880 22,950 855 874 894 913 933 952 972 991 1,011 1,030 1,050 1,069
22,950 25,050 805 825 844 864 883 903 922 942 961 981 1,000 1,020
25,050 27,150 773 792 812 831 851 870 890 909 929 948 968 987
27,150 29,240 740 759 779 798 818 837 857 876 896 915 935 954
29,240 31,320 662 680 699 717 735 753 772 790 808 826 845 863
31,320 33,420 632 650 668 686 705 723 741 759 778 796 814 832
33,420 35,510 601 619 637 656 674 692 710 729 747 765 783 802
35,510 37,600 531 548 565 582 599 616 633 650 667 684 701 718
37,600 39,680 503 520 537 554 571 588 605 622 639 656 673 690
39,680 41,770 475 492 509 526 543 560 577 594 611 628 645 662
41,770 43,850 446 463 480 497 514 531 548 565 582 599 616 633
43,850 45,940 418 435 452 469 486 503 520 537 554 571 588 605
45,940 48,020 390 407 424 441 458 475 492 509 526 543 560 577
48,020 50,100 361 378 395 412 429 446 463 480 497 514 531 548
50,100 52,190 333 350 367 384 401 418 435 452 469 486 503 520
52,190 54,280 305 322 339 356 373 390 407 424 441 458 475 492
54,280 56,370 276 293 310 327 344 361 378 395 412 429 446 463
56,370 58,450 248 265 282 299 316 333 350 367 384 401 418 435
58,450 60,540 219 236 253 270 287 304 321 338 355 372 389 406
60,540 62,620 191 208 225 242 259 276 293 310 327 344 361 378
62,620 64,710 163 180 197 214 231 248 265 282 299 316 333 350
64,710 66,790 134 151 168 185 202 219 236 253 270 287 304 321
66,790 68,880 106 123 140 157 174 191 208 225 242 259 276 293
68,880 70,970 78 95 112 129 146 163 180 197 214 231 248 265
70,970 73,060 49 66 83 100 117 134 151 168 185 202 219 236
73,060 75,150 19 35 51 66 82 98 114 129 145 161 177 192
75,150 77,230 0 9 24 40 56 72 87 103 119 135 150 166
77,230 79,320 0 0 0 14 30 45 61 77 93 108 124 140
79,320 81,410 0 0 0 0 3 19 35 51 66 82 98 114
81,410 83,500 0 0 0 0 0 0 8 24 40 56 71 87
83,500 85,590 0 0 0 0 0 0 0 0 0 0 0 8
85,590 and up 0 0 0 0 0 0 0 0 0 0 0 0
23
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Homestead Credit Refund (for Homeowners) Table
and line 21 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
If line 15 is:
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 2,080 1,586 1,608 1,630 1,652 1,674 1,696 1,718 1,740 1,762 1,784 1,806 1,828
2,080 4,140 1,565 1,587 1,609 1,631 1,653 1,675 1,697 1,719 1,741 1,763 1,785 1,807
4,140 6,270 1,540 1,562 1,584 1,606 1,628 1,650 1,672 1,694 1,716 1,738 1,760 1,782
6,270 8,370 1,425 1,446 1,467 1,488 1,508 1,529 1,550 1,571 1,591 1,612 1,633 1,654
8,370 10,440 1,395 1,416 1,437 1,457 1,478 1,499 1,520 1,540 1,561 1,582 1,603 1,623
10,440 12,530 1,361 1,382 1,403 1,424 1,444 1,465 1,486 1,507 1,527 1,548 1,569 1,590
12,530 14,620 1,335 1,356 1,377 1,398 1,418 1,439 1,460 1,481 1,501 1,522 1,543 1,564
14,620 16,690 1,296 1,317 1,338 1,359 1,379 1,400 1,421 1,442 1,462 1,483 1,504 1,525
16,690 18,800 1,254 1,275 1,295 1,316 1,337 1,358 1,378 1,399 1,420 1,441 1,461 1,482
18,800 20,880 1,208 1,229 1,249 1,270 1,291 1,312 1,332 1,353 1,374 1,395 1,415 1,436
20,880 22,950 1,089 1,108 1,128 1,147 1,167 1,186 1,206 1,225 1,245 1,264 1,284 1,303
22,950 25,050 1,039 1,059 1,078 1,098 1,117 1,137 1,156 1,176 1,195 1,215 1,234 1,254
25,050 27,150 1,007 1,026 1,046 1,065 1,085 1,104 1,124 1,143 1,163 1,182 1,202 1,221
27,150 29,240 974 993 1,013 1,032 1,052 1,071 1,091 1,110 1,130 1,149 1,169 1,188
29,240 31,320 881 899 918 936 954 972 991 1,009 1,027 1,045 1,064 1,082
31,320 33,420 851 869 887 905 924 942 960 978 997 1,015 1,033 1,051
33,420 35,510 820 838 856 875 893 911 929 948 966 984 1,002 1,021
35,510 37,600 735 752 769 786 803 820 837 854 871 888 905 922
37,600 39,680 707 724 741 758 775 792 809 826 843 860 877 894
39,680 41,770 679 696 713 730 747 764 781 798 815 832 849 866
41,770 43,850 650 667 684 701 718 735 752 769 786 803 820 837
43,850 45,940 622 639 656 673 690 707 724 741 758 775 792 809
45,940 48,020 594 611 628 645 662 679 696 713 730 747 764 781
48,020 50,100 565 582 599 616 633 650 667 684 701 718 735 752
50,100 52,190 537 554 571 588 605 622 639 656 673 690 707 724
52,190 54,280 509 526 543 560 577 594 611 628 645 662 679 696
54,280 56,370 480 497 514 531 548 565 582 599 616 633 650 667
56,370 58,450 452 469 486 503 520 537 554 571 588 605 622 639
58,450 60,540 423 440 457 474 491 508 525 542 559 576 593 610
60,540 62,620 395 412 429 446 463 480 497 514 531 548 565 582
62,620 64,710 367 384 401 418 435 452 469 486 503 520 537 554
64,710 66,790 338 355 372 389 406 423 440 457 474 491 508 525
66,790 68,880 310 327 344 361 378 395 412 429 446 463 480 497
68,880 70,970 282 299 316 333 350 367 384 401 418 435 452 469
70,970 73,060 253 270 287 304 321 338 355 372 389 406 423 440
73,060 75,150 208 224 240 255 271 287 303 318 334 350 366 381
75,150 77,230 182 198 213 229 245 261 276 292 308 324 339 355
77,230 79,320 156 171 187 203 219 234 250 266 282 297 313 329
79,320 81,410 129 145 161 177 192 208 224 240 255 271 287 303
81,410 83,500 103 119 134 150 166 182 197 213 229 245 260 276
83,500 85,590 23 39 55 71 86 102 118 134 149 165 181 197
85,590 87,670 0 12 27 43 59 75 90 106 122 138 153 169
87,670 89,760 0 0 0 15 31 47 63 78 94 110 126 141
89,760 91,850 0 0 0 0 4 19 35 51 67 82 98 114
91,850 93,940 0 0 0 0 0 0 7 23 39 55 70 86
93,940 and up 0 0 0 0 0 0 0 0 0 0 0 0
24
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|
Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
If line 15 is: 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 2,080 1,850 1,872 1,894 1,916 1,938 1,960 1,982 2,004 2,026 2,048 2,070 2,092
2,080 4,140 1,829 1,851 1,873 1,895 1,917 1,939 1,961 1,983 2,005 2,027 2,049 2,071
4,140 6,270 1,804 1,826 1,848 1,870 1,892 1,914 1,936 1,958 1,980 2,002 2,024 2,046
6,270 8,370 1,674 1,695 1,716 1,737 1,757 1,778 1,799 1,820 1,840 1,861 1,882 1,903
8,370 10,440 1,644 1,665 1,686 1,706 1,727 1,748 1,769 1,789 1,810 1,831 1,852 1,872
10,440 12,530 1,610 1,631 1,652 1,673 1,693 1,714 1,735 1,756 1,776 1,797 1,818 1,839
12,530 14,620 1,584 1,605 1,626 1,647 1,667 1,688 1,709 1,730 1,750 1,771 1,792 1,813
14,620 16,690 1,545 1,566 1,587 1,608 1,628 1,649 1,670 1,691 1,711 1,732 1,753 1,774
16,690 18,800 1,503 1,524 1,544 1,565 1,586 1,607 1,627 1,648 1,669 1,690 1,710 1,731
18,800 20,880 1,457 1,478 1,498 1,519 1,540 1,561 1,581 1,602 1,623 1,644 1,664 1,685
20,880 22,950 1,323 1,342 1,362 1,381 1,401 1,420 1,440 1,459 1,479 1,498 1,518 1,537
22,950 25,050 1,273 1,293 1,312 1,332 1,351 1,371 1,390 1,410 1,429 1,449 1,468 1,488
25,050 27,150 1,241 1,260 1,280 1,299 1,319 1,338 1,358 1,377 1,397 1,416 1,436 1,455
27,150 29,240 1,208 1,227 1,247 1,266 1,286 1,305 1,325 1,344 1,364 1,383 1,403 1,422
29,240 31,320 1,100 1,118 1,137 1,155 1,173 1,191 1,210 1,228 1,246 1,264 1,283 1,301
31,320 33,420 1,070 1,088 1,106 1,124 1,143 1,161 1,179 1,197 1,216 1,234 1,252 1,270
33,420 35,510 1,039 1,057 1,075 1,094 1,112 1,130 1,148 1,167 1,185 1,203 1,221 1,240
35,510 37,600 939 956 973 990 1,007 1,024 1,041 1,058 1,075 1,092 1,109 1,126
37,600 39,680 911 928 945 962 979 996 1,013 1,030 1,047 1,064 1,081 1,098
39,680 41,770 883 900 917 934 951 968 985 1,002 1,019 1,036 1,053 1,070
41,770 43,850 854 871 888 905 922 939 956 973 990 1,007 1,024 1,041
43,850 45,940 826 843 860 877 894 911 928 945 962 979 996 1,013
45,940 48,020 798 815 832 849 866 883 900 917 934 951 968 985
48,020 50,100 769 786 803 820 837 854 871 888 905 922 939 956
50,100 52,190 741 758 775 792 809 826 843 860 877 894 911 928
52,190 54,280 713 730 747 764 781 798 815 832 849 866 883 900
54,280 56,370 684 701 718 735 752 769 786 803 820 837 854 871
56,370 58,450 656 673 690 707 724 741 758 775 792 809 826 843
58,450 60,540 627 644 661 678 695 712 729 746 763 780 797 814
60,540 62,620 599 616 633 650 667 684 701 718 735 752 769 786
62,620 64,710 571 588 605 622 639 656 673 690 707 724 741 758
64,710 66,790 542 559 576 593 610 627 644 661 678 695 712 729
66,790 68,880 514 531 548 565 582 599 616 633 650 667 684 701
68,880 70,970 486 503 520 537 554 571 588 605 622 639 656 673
70,970 73,060 457 474 491 508 525 542 559 576 593 610 627 644
73,060 75,150 397 413 429 444 460 476 492 507 523 539 555 570
75,150 77,230 371 387 402 418 434 450 465 481 497 513 528 544
77,230 79,320 345 360 376 392 408 423 439 455 471 486 502 518
79,320 81,410 318 334 350 366 381 397 413 429 444 460 476 492
81,410 83,500 292 308 323 339 355 371 386 402 418 434 449 465
83,500 85,590 212 228 244 260 275 291 307 323 338 354 370 386
85,590 87,670 185 201 216 232 248 264 279 295 311 327 342 358
87,670 89,760 157 173 189 204 220 236 252 267 283 299 315 330
89,760 91,850 130 145 161 177 193 208 224 240 256 271 287 303
91,850 93,940 102 118 133 149 165 181 196 212 228 244 259 275
93,940 96,030 14 30 46 62 77 93 109 125 140 156 172 188
96,030 98,110 0 1 17 33 48 64 80 96 111 127 143 159
98,110 100,200 0 0 0 4 20 35 51 67 83 98 114 130
100,200 102,290 0 0 0 0 0 6 22 38 54 69 85 101
102,290 104,380 0 0 0 0 0 0 0 9 25 40 56 72
104,380 and up 0 0 0 0 0 0 0 0 0 0 0 0
25
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|
Homestead Credit Refund (for Homeowners) Table
and line 21 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
If line 15 is:
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 2,080 2,114 2,136 2,158 2,180 2,202 2,224 2,246 2,268 2,290 2,312 2,334 2,356
2,080 4,140 2,093 2,115 2,137 2,159 2,181 2,203 2,225 2,247 2,269 2,291 2,313 2,335
4,140 6,270 2,068 2,090 2,112 2,134 2,156 2,178 2,200 2,222 2,244 2,266 2,288 2,310
6,270 8,370 1,923 1,944 1,965 1,986 2,006 2,027 2,048 2,069 2,089 2,110 2,131 2,152
8,370 10,440 1,893 1,914 1,935 1,955 1,976 1,997 2,018 2,038 2,059 2,080 2,101 2,121
10,440 12,530 1,859 1,880 1,901 1,922 1,942 1,963 1,984 2,005 2,025 2,046 2,067 2,088
12,530 14,620 1,833 1,854 1,875 1,896 1,916 1,937 1,958 1,979 1,999 2,020 2,041 2,062
14,620 16,690 1,794 1,815 1,836 1,857 1,877 1,898 1,919 1,940 1,960 1,981 2,002 2,023
16,690 18,800 1,752 1,773 1,793 1,814 1,835 1,856 1,876 1,897 1,918 1,939 1,959 1,980
18,800 20,880 1,706 1,727 1,747 1,768 1,789 1,810 1,830 1,851 1,872 1,893 1,913 1,934
20,880 22,950 1,557 1,576 1,596 1,615 1,635 1,654 1,674 1,693 1,713 1,732 1,752 1,771
22,950 25,050 1,507 1,527 1,546 1,566 1,585 1,605 1,624 1,644 1,663 1,683 1,702 1,722
25,050 27,150 1,475 1,494 1,514 1,533 1,553 1,572 1,592 1,611 1,631 1,650 1,670 1,689
27,150 29,240 1,442 1,461 1,481 1,500 1,520 1,539 1,559 1,578 1,598 1,617 1,637 1,656
29,240 31,320 1,319 1,337 1,356 1,374 1,392 1,410 1,429 1,447 1,465 1,483 1,502 1,520
31,320 33,420 1,289 1,307 1,325 1,343 1,362 1,380 1,398 1,416 1,435 1,453 1,471 1,489
33,420 35,510 1,258 1,276 1,294 1,313 1,331 1,349 1,367 1,386 1,404 1,422 1,440 1,459
35,510 37,600 1,143 1,160 1,177 1,194 1,211 1,228 1,245 1,262 1,279 1,296 1,313 1,330
37,600 39,680 1,115 1,132 1,149 1,166 1,183 1,200 1,217 1,234 1,251 1,268 1,285 1,302
39,680 41,770 1,087 1,104 1,121 1,138 1,155 1,172 1,189 1,206 1,223 1,240 1,257 1,274
41,770 43,850 1,058 1,075 1,092 1,109 1,126 1,143 1,160 1,177 1,194 1,211 1,228 1,245
43,850 45,940 1,030 1,047 1,064 1,081 1,098 1,115 1,132 1,149 1,166 1,183 1,200 1,217
45,940 48,020 1,002 1,019 1,036 1,053 1,070 1,087 1,104 1,121 1,138 1,155 1,172 1,189
48,020 50,100 973 990 1,007 1,024 1,041 1,058 1,075 1,092 1,109 1,126 1,143 1,160
50,100 52,190 945 962 979 996 1,013 1,030 1,047 1,064 1,081 1,098 1,115 1,132
52,190 54,280 917 934 951 968 985 1,002 1,019 1,036 1,053 1,070 1,087 1,104
54,280 56,370 888 905 922 939 956 973 990 1,007 1,024 1,041 1,058 1,075
56,370 58,450 860 877 894 911 928 945 962 979 996 1,013 1,030 1,047
58,450 60,540 831 848 865 882 899 916 933 950 967 984 1,001 1,018
60,540 62,620 803 820 837 854 871 888 905 922 939 956 973 990
62,620 64,710 775 792 809 826 843 860 877 894 911 928 945 962
64,710 66,790 746 763 780 797 814 831 848 865 882 899 916 933
66,790 68,880 718 735 752 769 786 803 820 837 854 871 888 905
68,880 70,970 690 707 724 741 758 775 792 809 826 843 860 877
70,970 73,060 661 678 695 712 729 746 763 780 797 814 831 848
73,060 75,150 586 602 618 633 649 665 681 696 712 728 744 759
75,150 77,230 560 576 591 607 623 639 654 670 686 702 717 733
77,230 79,320 534 549 565 581 597 612 628 644 660 675 691 707
79,320 81,410 507 523 539 555 570 586 602 618 633 649 665 681
81,410 83,500 481 497 512 528 544 560 575 591 607 623 638 654
83,500 85,590 401 417 433 449 464 480 496 512 527 543 559 575
85,590 87,670 374 390 405 421 437 453 468 484 500 516 531 547
87,670 89,760 346 362 378 393 409 425 441 456 472 488 504 519
89,760 91,850 319 334 350 366 382 397 413 429 445 460 476 492
91,850 93,940 291 307 322 338 354 370 385 401 417 433 448 464
93,940 96,030 203 219 235 251 266 282 298 314 329 345 361 377
96,030 98,110 174 190 206 222 237 253 269 285 300 316 332 348
98,110 100,200 146 161 177 193 209 224 240 256 272 287 303 319
100,200 102,290 117 132 148 164 180 195 211 227 243 258 274 290
102,290 104,380 88 103 119 135 151 166 182 198 214 229 245 261
104,380 106,470 0 8 24 40 55 71 87 103 118 134 150 166
106,470 108,550 0 0 0 9 25 41 57 72 88 104 120 135
108,550 110,640 0 0 0 0 0 11 26 42 58 74 89 105
110,640 112,730 0 0 0 0 0 0 0 12 28 43 59 75
112,730 114,820 0 0 0 0 0 0 0 0 0 13 29 45
114,820 and up 0 0 0 0 0 0 0 0 0 0 0 0
26
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Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
If line 15 is: 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 2,080 2,378 2,400 2,422 2,444 2,466 2,488 2,510 2,532 2,554 2,576 2,598 2,620
2,080 4,140 2,357 2,379 2,401 2,423 2,445 2,467 2,489 2,511 2,533 2,555 2,577 2,599
4,140 6,270 2,332 2,354 2,376 2,398 2,420 2,442 2,464 2,486 2,508 2,530 2,552 2,574
6,270 8,370 2,172 2,193 2,214 2,235 2,255 2,276 2,297 2,318 2,338 2,359 2,380 2,401
8,370 10,440 2,142 2,163 2,184 2,204 2,225 2,246 2,267 2,287 2,308 2,329 2,350 2,370
10,440 12,530 2,108 2,129 2,150 2,171 2,191 2,212 2,233 2,254 2,274 2,295 2,316 2,337
12,530 14,620 2,082 2,103 2,124 2,145 2,165 2,186 2,207 2,228 2,248 2,269 2,290 2,311
14,620 16,690 2,043 2,064 2,085 2,106 2,126 2,147 2,168 2,189 2,209 2,230 2,251 2,272
16,690 18,800 2,001 2,022 2,042 2,063 2,084 2,105 2,125 2,146 2,167 2,188 2,208 2,229
18,800 20,880 1,955 1,976 1,996 2,017 2,038 2,059 2,079 2,100 2,121 2,142 2,162 2,183
20,880 22,950 1,791 1,810 1,830 1,849 1,869 1,888 1,908 1,927 1,947 1,966 1,986 2,005
22,950 25,050 1,741 1,761 1,780 1,800 1,819 1,839 1,858 1,878 1,897 1,917 1,936 1,956
25,050 27,150 1,709 1,728 1,748 1,767 1,787 1,806 1,826 1,845 1,865 1,884 1,904 1,923
27,150 29,240 1,676 1,695 1,715 1,734 1,754 1,773 1,793 1,812 1,832 1,851 1,871 1,890
29,240 31,320 1,538 1,556 1,575 1,593 1,611 1,629 1,648 1,666 1,684 1,702 1,721 1,739
31,320 33,420 1,508 1,526 1,544 1,562 1,581 1,599 1,617 1,635 1,654 1,672 1,690 1,708
33,420 35,510 1,477 1,495 1,513 1,532 1,550 1,568 1,586 1,605 1,623 1,641 1,659 1,678
35,510 37,600 1,347 1,364 1,381 1,398 1,415 1,432 1,449 1,466 1,483 1,500 1,517 1,534
37,600 39,680 1,319 1,336 1,353 1,370 1,387 1,404 1,421 1,438 1,455 1,472 1,489 1,506
39,680 41,770 1,291 1,308 1,325 1,342 1,359 1,376 1,393 1,410 1,427 1,444 1,461 1,478
41,770 43,850 1,262 1,279 1,296 1,313 1,330 1,347 1,364 1,381 1,398 1,415 1,432 1,449
43,850 45,940 1,234 1,251 1,268 1,285 1,302 1,319 1,336 1,353 1,370 1,387 1,404 1,421
45,940 48,020 1,206 1,223 1,240 1,257 1,274 1,291 1,308 1,325 1,342 1,359 1,376 1,393
48,020 50,100 1,177 1,194 1,211 1,228 1,245 1,262 1,279 1,296 1,313 1,330 1,347 1,364
50,100 52,190 1,149 1,166 1,183 1,200 1,217 1,234 1,251 1,268 1,285 1,302 1,319 1,336
52,190 54,280 1,121 1,138 1,155 1,172 1,189 1,206 1,223 1,240 1,257 1,274 1,291 1,308
54,280 56,370 1,092 1,109 1,126 1,143 1,160 1,177 1,194 1,211 1,228 1,245 1,262 1,279
56,370 58,450 1,064 1,081 1,098 1,115 1,132 1,149 1,166 1,183 1,200 1,217 1,234 1,251
58,450 60,540 1,035 1,052 1,069 1,086 1,103 1,120 1,137 1,154 1,171 1,188 1,205 1,222
60,540 62,620 1,007 1,024 1,041 1,058 1,075 1,092 1,109 1,126 1,143 1,160 1,177 1,194
62,620 64,710 979 996 1,013 1,030 1,047 1,064 1,081 1,098 1,115 1,132 1,149 1,166
64,710 66,790 950 967 984 1,001 1,018 1,035 1,052 1,069 1,086 1,103 1,120 1,137
66,790 68,880 922 939 956 973 990 1,007 1,024 1,041 1,058 1,075 1,092 1,109
68,880 70,970 894 911 928 945 962 979 996 1,013 1,030 1,047 1,064 1,081
70,970 73,060 865 882 899 916 933 950 967 984 1,001 1,018 1,035 1,052
73,060 75,150 775 791 807 822 838 854 870 885 901 917 933 948
75,150 77,230 749 765 780 796 812 828 843 859 875 891 906 922
77,230 79,320 723 738 754 770 786 801 817 833 849 864 880 896
79,320 81,410 696 712 728 744 759 775 791 807 822 838 854 870
81,410 83,500 670 686 701 717 733 749 764 780 796 812 827 843
83,500 85,590 590 606 622 638 653 669 685 701 716 732 748 764
85,590 87,670 563 579 594 610 626 642 657 673 689 705 720 736
87,670 89,760 535 551 567 582 598 614 630 645 661 677 693 708
89,760 91,850 508 523 539 555 571 586 602 618 634 649 665 681
91,850 93,940 480 496 511 527 543 559 574 590 606 622 637 653
93,940 96,030 392 408 424 440 455 471 487 503 518 534 550 566
96,030 98,110 363 379 395 411 426 442 458 474 489 505 521 537
98,110 100,200 335 350 366 382 398 413 429 445 461 476 492 508
100,200 102,290 306 321 337 353 369 384 400 416 432 447 463 479
102,290 104,380 277 292 308 324 340 355 371 387 403 418 434 450
104,380 106,470 181 197 213 229 244 260 276 292 307 323 339 355
106,470 108,550 151 167 183 198 214 230 246 261 277 293 309 324
108,550 110,640 121 137 152 168 184 200 215 231 247 263 278 294
110,640 112,730 91 106 122 138 154 169 185 201 217 232 248 264
112,730 114,820 60 76 92 108 123 139 155 171 186 202 218 234
114,820 116,910 0 0 0 4 18 33 47 62 76 91 105 120
116,910 119,000 0 0 0 0 0 4 18 33 47 62 76 91
119,000 121,090 0 0 0 0 0 0 0 4 18 33 47 62
121,090 and up 0 0 0 0 0 0 0 0 0 0 0 0
27
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Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
If line 15 is: 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 2,080 2,642 2,664 2,686 2,708 2,730 2,752 2,774 2,796 2,818 2,840 2,862 2,884
2,080 4,140 2,621 2,643 2,665 2,687 2,709 2,731 2,753 2,775 2,797 2,819 2,841 2,863
4,140 6,270 2,596 2,618 2,640 2,662 2,684 2,706 2,728 2,750 2,772 2,794 2,816 2,838
6,270 8,370 2,421 2,442 2,463 2,484 2,504 2,525 2,546 2,567 2,587 2,608 2,629 2,650
8,370 10,440 2,391 2,412 2,433 2,453 2,474 2,495 2,516 2,536 2,557 2,578 2,599 2,619
10,440 12,530 2,357 2,378 2,399 2,420 2,440 2,461 2,482 2,503 2,523 2,544 2,565 2,586
12,530 14,620 2,331 2,352 2,373 2,394 2,414 2,435 2,456 2,477 2,497 2,518 2,539 2,560
14,620 16,690 2,292 2,313 2,334 2,355 2,375 2,396 2,417 2,438 2,458 2,479 2,500 2,521
16,690 18,800 2,250 2,271 2,291 2,312 2,333 2,354 2,374 2,395 2,416 2,437 2,457 2,478
18,800 20,880 2,204 2,225 2,245 2,266 2,287 2,308 2,328 2,349 2,370 2,391 2,411 2,432
20,880 22,950 2,025 2,044 2,064 2,083 2,103 2,122 2,142 2,161 2,181 2,200 2,220 2,239
22,950 25,050 1,975 1,995 2,014 2,034 2,053 2,073 2,092 2,112 2,131 2,151 2,170 2,190
25,050 27,150 1,943 1,962 1,982 2,001 2,021 2,040 2,060 2,079 2,099 2,118 2,138 2,157
27,150 29,240 1,910 1,929 1,949 1,968 1,988 2,007 2,027 2,046 2,066 2,085 2,105 2,124
29,240 31,320 1,757 1,775 1,794 1,812 1,830 1,848 1,867 1,885 1,903 1,921 1,940 1,958
31,320 33,420 1,727 1,745 1,763 1,781 1,800 1,818 1,836 1,854 1,873 1,891 1,909 1,927
33,420 35,510 1,696 1,714 1,732 1,751 1,769 1,787 1,805 1,824 1,842 1,860 1,878 1,897
35,510 37,600 1,551 1,568 1,585 1,602 1,619 1,636 1,653 1,670 1,687 1,704 1,721 1,738
37,600 39,680 1,523 1,540 1,557 1,574 1,591 1,608 1,625 1,642 1,659 1,676 1,693 1,710
39,680 41,770 1,495 1,512 1,529 1,546 1,563 1,580 1,597 1,614 1,631 1,648 1,665 1,682
41,770 43,850 1,466 1,483 1,500 1,517 1,534 1,551 1,568 1,585 1,602 1,619 1,636 1,653
43,850 45,940 1,438 1,455 1,472 1,489 1,506 1,523 1,540 1,557 1,574 1,591 1,608 1,625
45,940 48,020 1,410 1,427 1,444 1,461 1,478 1,495 1,512 1,529 1,546 1,563 1,580 1,597
48,020 50,100 1,381 1,398 1,415 1,432 1,449 1,466 1,483 1,500 1,517 1,534 1,551 1,568
50,100 52,190 1,353 1,370 1,387 1,404 1,421 1,438 1,455 1,472 1,489 1,506 1,523 1,540
52,190 54,280 1,325 1,342 1,359 1,376 1,393 1,410 1,427 1,444 1,461 1,478 1,495 1,512
54,280 56,370 1,296 1,313 1,330 1,347 1,364 1,381 1,398 1,415 1,432 1,449 1,466 1,483
56,370 58,450 1,268 1,285 1,302 1,319 1,336 1,353 1,370 1,387 1,404 1,421 1,438 1,455
58,450 60,540 1,239 1,256 1,273 1,290 1,307 1,324 1,341 1,358 1,375 1,392 1,409 1,426
60,540 62,620 1,211 1,228 1,245 1,262 1,279 1,296 1,313 1,330 1,347 1,364 1,381 1,398
62,620 64,710 1,183 1,200 1,217 1,234 1,251 1,268 1,285 1,302 1,319 1,336 1,353 1,370
64,710 66,790 1,154 1,171 1,188 1,205 1,222 1,239 1,256 1,273 1,290 1,307 1,324 1,341
66,790 68,880 1,126 1,143 1,160 1,177 1,194 1,211 1,228 1,245 1,262 1,279 1,296 1,313
68,880 70,970 1,098 1,115 1,132 1,149 1,166 1,183 1,200 1,217 1,234 1,251 1,268 1,285
70,970 73,060 1,069 1,086 1,103 1,120 1,137 1,154 1,171 1,188 1,205 1,222 1,239 1,256
73,060 75,150 964 980 996 1,011 1,027 1,043 1,059 1,074 1,090 1,106 1,122 1,137
75,150 77,230 938 954 969 985 1,001 1,017 1,032 1,048 1,064 1,080 1,095 1,111
77,230 79,320 912 927 943 959 975 990 1,006 1,022 1,038 1,053 1,069 1,085
79,320 81,410 885 901 917 933 948 964 980 996 1,011 1,027 1,043 1,059
81,410 83,500 859 875 890 906 922 938 953 969 985 1,001 1,016 1,032
83,500 85,590 779 795 811 827 842 858 874 890 905 921 937 953
85,590 87,670 752 768 783 799 815 831 846 862 878 894 909 925
87,670 89,760 724 740 756 771 787 803 819 834 850 866 882 897
89,760 91,850 697 712 728 744 760 775 791 807 823 838 854 870
91,850 93,940 669 685 700 716 732 748 763 779 795 811 826 842
93,940 96,030 581 597 613 629 644 660 676 692 707 723 739 755
96,030 98,110 552 568 584 600 615 631 647 663 678 694 710 726
98,110 100,200 524 539 555 571 587 602 618 634 650 665 681 697
100,200 102,290 495 510 526 542 558 573 589 605 621 636 652 668
102,290 104,380 466 481 497 513 529 544 560 576 592 607 623 639
104,380 106,470 370 386 402 418 433 449 465 481 496 512 528 544
106,470 108,550 340 356 372 387 403 419 435 450 466 482 498 513
108,550 110,640 310 326 341 357 373 389 404 420 436 452 467 483
110,640 112,730 280 295 311 327 343 358 374 390 406 421 437 453
112,730 114,820 249 265 281 297 312 328 344 360 375 391 407 423
114,820 116,910 134 149 163 178 192 207 221 236 250 265 279 294
116,910 119,000 105 120 134 149 163 178 192 207 221 236 250 265
119,000 121,090 76 91 105 120 134 149 163 178 192 207 221 236
121,090 123,190 0 0 5 20 34 49 63 78 92 107 121 136
123,190 125,290 0 0 0 0 4 18 33 47 62 76 91 105
125,290 127,820 0 0 0 0 0 0 0 13 26 39 52 66
127,820 130,350 0 0 0 0 0 0 0 0 0 5 19 32
130,350 132,040 0 0 0 0 0 0 0 0 0 0 0 4
132,040 and up 0 0 0 0 0 0 0 0 0 0 0 0
28
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Homestead Credit Refund (for Homeowners) Table
and line 21 is at least:
3,300 3,325 3,350 3,375 3,400 3,425 3,450 3,475 3,500 Homeowners Refund Worksheet
If line 15 is: but less than: For those with property tax of $3,500 or more
3,325 3,350 3,375 3,400 3,425 3,450 3,475 3,500 & up 1 Amount from line 21 . . . .
at least but less than your homestead credit refund is:
0 2,080 2,906 2,928 2,950 2,972 2,994 3,016 3,038 3,060 * 2 Total household income
2,080 4,140 2,885 2,907 2,929 2,951 2,973 2,995 3,017 3,039 * from line 15 . . . . . . . . . . .
4,140 6,270 2,860 2,882 2,904 2,926 2,948 2,970 2,992 3,014 * 3 Enter the decimal number
6,270 8,370 2,670 2,691 2,712 2,733 2,753 2,774 2,795 2,816 * for this step from the
8,370 10,440 2,640 2,661 2,682 2,702 2,723 2,744 2,765 2,785 *
10,440 12,530 2,606 2,627 2,648 2,669 2,689 2,710 2,731 2,752 * table below . . . . . . . . . . . .
12,530 14,620 2,580 2,601 2,622 2,643 2,663 2,684 2,705 2,726 * 4 Multiply step 2 by step 3
14,620 16,690 2,541 2,562 2,583 2,604 2,624 2,645 2,666 2,687 * 5 Subtract step 4 from step 1
16,690 18,800 2,499 2,520 2,540 2,561 2,582 2,603 2,623 2,644 *
18,800 20,880 2,453 2,474 2,494 2,515 2,536 2,557 2,577 2,598 * (if result is zero or less,
20,880 22,950 2,259 2,278 2,298 2,317 2,337 2,356 2,376 2,395 * STOP HERE; you are not
22,950 25,050 2,209 2,229 2,248 2,268 2,287 2,307 2,326 2,346 * eligible for a refund) . . . .
25,050 27,150 2,177 2,196 2,216 2,235 2,255 2,274 2,294 2,313 * 6 Enter the decimal number
27,150 29,240 2,144 2,163 2,183 2,202 2,222 2,241 2,261 2,280 * for this step from the
29,240 31,320 1,976 1,994 2,013 2,031 2,049 2,067 2,086 2,104 * table below . . . . . . . . . . . .
31,320 33,420 1,946 1,964 1,982 2,000 2,019 2,037 2,055 2,073 *
33,420 35,510 1,915 1,933 1,951 1,970 1,988 2,006 2,024 2,043 * 7 Multiply step 5 by step 6
35,510 37,600 1,755 1,772 1,789 1,806 1,823 1,840 1,857 1,874 * 8 Enter the amount for this
37,600 39,680 1,727 1,744 1,761 1,778 1,795 1,812 1,829 1,846 * step from the table below
39,680 41,770 1,699 1,716 1,733 1,750 1,767 1,784 1,801 1,818 *
41,770 43,850 1,670 1,687 1,704 1,721 1,738 1,755 1,772 1,789 * 9 Amount from step 7 or
43,850 45,940 1,642 1,659 1,676 1,693 1,710 1,727 1,744 1,761 * step 8, whichever is less .
45,940 48,020 1,614 1,631 1,648 1,665 1,682 1,699 1,716 1,733 * Enter here and on line 22
48,020 50,100 1,585 1,602 1,619 1,636 1,653 1,670 1,687 1,704 *
50,100 52,190 1,557 1,574 1,591 1,608 1,625 1,642 1,659 1,676 *
52,190 54,280 1,529 1,546 1,563 1,580 1,597 1,614 1,631 1,648 *
54,280 56,370 1,500 1,517 1,534 1,551 1,568 1,585 1,602 1,619 *
56,370 58,450 1,472 1,489 1,506 1,523 1,540 1,557 1,574 1,591 *
58,450 60,540 1,443 1,460 1,477 1,494 1,511 1,528 1,545 1,562 *
60,540 62,620 1,415 1,432 1,449 1,466 1,483 1,500 1,517 1,534 *
62,620 64,710 1,387 1,404 1,421 1,438 1,455 1,472 1,489 1,506 *
64,710 66,790 1,358 1,375 1,392 1,409 1,426 1,443 1,460 1,477 * Table for Homeowner’s Worksheet
66,790 68,880 1,330 1,347 1,364 1,381 1,398 1,415 1,432 1,449 * If step 2 is but less Enter on:
68,880 70,970 1,302 1,319 1,336 1,353 1,370 1,387 1,404 1,421 * at least: than: step 3 step 6 step 8
70,970 73,060 1,273 1,290 1,307 1,324 1,341 1,358 1,375 1,392 *
73,060 75,150 1,153 1,169 1,185 1,200 1,216 1,232 1,248 1,263 * 0 2,080 0 .010 0 .88 3,310
75,150 77,230 1,127 1,143 1,158 1,174 1,190 1,206 1,221 1,237 * 2,080 4,140 0 .011 0 .88 3,310
77,230 79,320 1,101 1,116 1,132 1,148 1,164 1,179 1,195 1,211 * 4,140 6,270 0 .012 0 .88 3,310
79,320 81,410 1,074 1,090 1,106 1,122 1,137 1,153 1,169 1,185 * 6,270 8,370 0 .013 0 .83 3,310
81,410 83,500 1,048 1,064 1,079 1,095 1,111 1,127 1,142 1,158 * 8,370 10,440 0 .014 0 .83 3,310
83,500 85,590 968 984 1,000 1,016 1,031 1,047 1,063 1,079 * 10,440 14,620 0 .015 0 .83 3,310
85,590 87,670 941 957 972 988 1,004 1,020 1,035 1,051 * 14,620 16,690 0 .016 0 .83 3,310
87,670 89,760 913 929 945 960 976 992 1,008 1,023 * 16,690 18,800 0 .017 0 .83 3,310
89,760 91,850 886 901 917 933 949 964 980 996 * 18,800 20,880 0 .018 0 .83 3,310
91,850 93,940 858 874 889 905 921 937 952 968 * 20,880 22,950 0 .019 0 .78 3,310
93,940 96,030 770 786 802 818 833 849 865 881 *
96,030 98,110 741 757 773 789 804 820 836 852 * 22,950 29,240 0 .020 0 .78 3,310
98,110 100,200 713 728 744 760 776 791 807 823 * 29,240 35,510 0 .020 0 .73 3,310
100,200 102,290 684 699 715 731 747 762 778 794 * 35,510 50,100 0 .020 0 .68 3,310
102,290 104,380 655 670 686 702 718 733 749 765 * 50,100 73,060 0 .020 0 .68 2,680
104,380 106,470 559 575 591 607 622 638 654 670 * 73,060 83,500 0 .020 0 .63 2,350
106,470 108,550 529 545 561 576 592 608 624 639 * 83,500 93,940 0 .021 0 .63 1,940
108,550 110,640 499 515 530 546 562 578 593 609 * 93,940 104,380 0 .022 0 .63 1,740
110,640 112,730 469 484 500 516 532 547 563 579 * 104,380 114,820 0 .023 0 .63 1,520
112,730 114,820 438 454 470 486 501 517 533 549 * 114,820 121,090 0 .024 0 .58 1,280
114,820 116,910 308 323 337 352 366 381 395 410 * 121,090 125,290 0 .025 0 .58 1,070
116,910 119,000 279 294 308 323 337 352 366 381 *
119,000 121,090 250 265 279 294 308 323 337 352 * 125,290 130,350 0 .025 0 .53 870
121,090 123,190 150 165 179 194 208 223 237 252 * 130,350 135,410 0 .025 0 .53 650
123,190 125,290 120 134 149 163 178 192 207 221 * 135,410 and up Not eligible
125,290 127,820 79 92 105 119 132 145 158 172 *
127,820 130,350 45 58 72 85 98 111 125 138 *
130,350 132,040 17 31 44 57 70 84 97 110 *
132,040 133,720 0 8 21 35 48 61 74 88 *
133,720 135,410 0 0 0 12 26 39 52 65 *
135,410 and up 0 0 0 0 0 0 0 0 0
* Use the Homeowner’s Refund Worksheet to the right. 29
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Worksheets 1 – 4
If you are required to complete any one of these worksheets, you must include a copy of this page when you file Form M1PR.
Worksheet 1
For Mobile Home Owners
1 Multiply line 3 of your 2023 CRP by 17% (.17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .
2 Line 1 of your Statement of Property Taxes Payable in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .
Worksheet 2
For Renters and 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 ap-
plies regardless of how you calculated that deduction, any IRS limitations on that deduction, or if no deduction is allowed due to limita-
tions 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 2024 or line 3 of your CRP
.
(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 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 %
3 Multiply step 1 by step 2. Enter the result here and on line 16 (renter) or line 19 (homeowner) . . . . . . . . . . . . . . . . . . 3 .
Worksheet 3
For Homesteads with New Improvements and/or Expired Exclusions
1 Amount of new improvements/expired exclusions in the 2024 column
listed on your Statement(s) of Property Taxes Payable in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .
2 Amount of Taxable Market Value in the 2024 column as listed on your
Statement(s) of Property Taxes Payable in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 %
Complete lines 28–38 to determine if you are eligible for the special refund.
Worksheet 4
For Calculating Capital Losses to Include on Schedule M1PR-AI
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 Schedule M1PR-AI, Additions to Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
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| Worksheet 5 – Co-occupant Income Renters: Do not complete this worksheet. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Total payments from programs, including MFIP (MN Family Investment Program), MSA (MN Supplemental Aid), SSI (Supplemental Security Income), GA (General Assistance), and Minnesota Housing Support (formerly GRH) . . 4 5 Additional nontaxable income from line 20 of Schedule M1PR-AI (see instructions for line 5 on pages 8-9 for examples) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 for Line 8 of Form M1PR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Enter names of dependents 9 Retirement account subtraction (see instructions for Line 9 of Form M1PR; Only include contributions the co-occupant made while living with you) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Total other subtractions (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 5 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 instructions for line 7 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 $4,800. If they qualified and they lived with you for part of the year, multiply $400. ($4,800/12) by the number of months they lived with you . Do not enter more than $4,800 . Step 8 Use instructions for line 8 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 10 Non-deductible alimony payments: Include alimony payments your co-occupant made that were non-deductible from line 19a of federal Schedule 1. Workforce incentive grants: Include the amounts eligible to be subtracted from Minnesota income on lines 31 and 32 of your co- occupant’s Schedule M1M, Income Additions and Subtractions. One-time rebates for tax year 2021: Enter the amount of your co-occupant’s one-time rebate for tax year 2021 that was included in their federal adjusted gross income. Step 13 Enter the amount from step 13 on line 14 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. 31 |
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Mail Station 0020, St. Paul, Minnesota 55146-0020 Minnesota Department of Revenue
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.
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