The M1PR form is the Minnesota Department of Revenue's claim for the 2023 Homestead Credit Refund for homeowners and the Renter’s Property Tax Refund. Minnesota residents and part-year residents who owned or rented their primary residence in the state use it to claim a refund based on household income and the property tax or rent paid. Homeowners can also use it to claim a special refund. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official form and instructions are published by the Minnesota Department of Revenue.
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What is M1PR?
Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund, is the Minnesota Department of Revenue form for claiming a 2023 refund based on household income and the property tax or rent paid on your primary residence in Minnesota.
One two-page form covers three claims. Renters figure a Renter’s Property Tax Refund on lines 16 to 18 from the Certificates of Rent Paid (CRPs) they receive from the property owner or managing agent. Homeowners and mobile home owners figure a Homestead Credit Refund on lines 19 to 22 from the Statement of Property Taxes Payable in 2024. Homeowners may also qualify for a special refund, which is worked out on Schedule 1 (lines 26 to 38) and carried to line 20.
Every claim starts with total household income on lines 1 to 15. The refund amounts come from the renters refund table or the homeowners refund table in the instructions.
The form works with other documents named in the instructions: Schedule M1PR-AI, Additions to Income (line 5), Worksheets 1 to 5, Form M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund for changes after filing, and Form M23, Claim for a Refund for a Deceased Taxpayer. The Senior Citizens’ Property Tax Deferral Program and the Special Homestead Classification for certain persons who are blind or disabled are separate programs with their own applications.
Who needs to file M1PR?
Minnesota residents and part-year residents who rented or owned their primary residence in Minnesota file Form M1PR to claim a refund based on household income and property taxes or rent paid.
- Renters: you lived in a building where property taxes or payments in lieu of property taxes (such as special assessments) were payable in 2023, and you hold a CRP for each unit.
- Homeowners and mobile home owners: you owned and occupied your home on January 2, 2024, it is classified as your homestead (or an application was approved), and it has no delinquent property taxes.
- Nursing home and adult foster care residents: check the matching box; the instructions explain when you qualify and when the Worksheet for Line 18 applies.
- Homeowners with a large tax increase: a special refund is available with no income limit if you owned and occupied the home on January 2, 2023 and January 2, 2024 and net property tax rose by more than 12%, by at least the minimum set in the instructions.
You do not qualify if you are a dependent, have no Social Security Number or Individual Taxpayer Identification Number, are a full-year resident of Michigan or North Dakota, or have a relative homestead. A nonresident alien living in Minnesota who meets the low-income and relative-support tests in the instructions is also excluded.
Only a surviving spouse or dependent can file for a deceased person. Married couples who lived together all year must file one joint return.
When to file M1PR
The instructions say the 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.
Related dates in the instructions:
- Homeowners whose property was not classified as homestead, or who bought in 2023, had to apply for homestead status with the county assessor on or before December 31, 2024.
- If there are delinquent property taxes, you cannot file unless you pay or make arrangements with the county by August 15, 2025.
- Generally, an amended 2023 return on Form M1PRX may be filed until February 15, 2028.
The department must pay interest on refunds not issued within the later of 60 days after you file or August 15 for renters and September 30 for homeowners. Processing time varies by return; use Where’s My Refund after July 1 to check status.
Documents you need
- Certificate of Rent Paid (CRP) for each rental unit you lived in during 2023: required for renters, and for anyone who rented before owning. Include a CRP for each adult in the unit, such as a spouse or adult dependent.
- Schedule M1PR-AI, Additions to Income: required to report the nontaxable income entered on line 5; list the income type in Column A and the amount in Column B.
- Explanation if line 1 does not equal your federal adjusted gross income from line 1 of Form M1; the refund may be delayed or denied without it.
- Explanation of how you paid your rent if your income is less than the rent you paid, or if you reported no income on lines 1-6.
- Worksheet 1 (mobile home owners who paid lot rent, to determine line 19) or Worksheet 2 (if you claimed a federal deduction for business use or renting out part of your home).
- Worksheet 3 if you apply for the special refund and your Statement of Property Taxes Payable in 2024 lists new improvements or expired exclusions.
- Worksheet 5, one per co-occupant, if you include someone else's income on line 14 (homeowners).
- A copy of the Worksheet for Line 18 if you lived in a nursing home, adult foster care home, intermediate care facility or group home and received the listed assistance.
- Signed statement from the county approving your homestead application, if the property was not classified as homestead or you bought the home in 2023.
- Copy of a receipt or signed confession of judgment statement from the county auditor or treasurer, if there were delinquent property taxes on your home.
- Statement showing how you calculated income for the period you lived in Minnesota, if you were a part-year resident renter.
- Copy of the death certificate if a person died in 2024 before applying for the 2023 refund; dependents filing with no surviving spouse also enclose Form M23.
- Statement with your CRPs if you rented both a mobile home and a mobile home lot; an explanation with all CRPs if an adult dependent received a CRP for part of your rent.
How to fill out M1PR
Enter names, address and birth dates
At the top, enter your first name and initial, last name, Social Security Number and date of birth (MM/DD/YYYY), plus your spouse's details if filing jointly. Give only one address, check New or Foreign if it applies, and use capital letters and black ink.
Check your status boxes
Check all that apply: Renter, Homeowner, Nursing Home or Adult Foster Care Resident, or Mobile Home Owner. If you rented in 2023 and owned and lived in your home on January 2, 2024, check both Renter and Homeowner.
Choose a campaign fund code
If you want to contribute to the State Elections Campaign Fund and did not do so on your 2023 Minnesota income tax return, enter a party code in Your Code and, if joint, Spouse's Code. It does not reduce your refund.
Report federal income and benefits
Line 1: federal adjusted gross income from line 1 of Form M1; enter a negative number if it is negative. Line 2: nontaxable Social Security and Railroad Retirement Board benefits, using box 5 of Form SSA-1099 or RRB-1099 less any taxable part.
Add program payments and other income
Line 3: the retirement plan contribution deduction (federal Schedule 1, lines 16 and 20). Line 4: nontaxable program payments such as MFIP, MSA, SSI, GA and Minnesota Housing Support. Line 5: the total from line 20 of Schedule M1PR-AI.
Total your income on line 6
Add lines 1 through 5. If you are a renter and line 6 is less than the rent you paid, enclose an explanation.
Claim your subtractions
Line 7: for age 65 or older (born before January 2, 1959) or disabled, enter the amount the form prints and check box A or B. Line 8: dependents from the instructions table, with names and Social Security numbers. Lines 9 and 10: retirement account and other subtractions, listing the type; line 11 stays blank; line 12 adds lines 7 through 11.
Figure household income
Line 13: subtract line 12 from line 6. Line 14 (homeowners only): co-occupant income from Worksheet 5, entered as negative if negative. Line 15: add lines 13 and 14.
Complete the renter lines
Line 16: total rent from line 3 of your CRPs, using the Worksheet for Multiple CRPs if you lived in more than one unit. Line 17: multiply line 16 by the percentage printed on the form. Line 18: the amount from the renters refund table. Homeowners skip lines 16-18.
Complete the homeowner lines
Enter the property ID number and county above line 19. Line 19: property tax from line 1 of the Statement of Property Taxes Payable in 2024. Line 20: special refund from line 38, if any. Line 21: line 19 minus line 20. Line 22: the amount from the homeowners refund table.
Total your refund
Line 23: add lines 18, 20 and 22. Line 24: any Nongame Wildlife Fund contribution, which reduces your refund. Line 25: subtract line 24 from line 23.
Complete Schedule 1 if claiming special refund
Use lines 26 to 38 only if you owned and lived in the homestead on both January 2, 2023 and January 2, 2024. Complete Worksheet 3 for line 27 if your statement lists new improvements or expired exclusions; line 38 carries to line 20.
Enter direct deposit details
Line 39: check Checking or Savings, then enter the nine-digit routing number and the account number (up to 17 characters) without hyphens or spaces. Do not use an account associated with a foreign bank.
Review, sign and download the PDF
Sign and date; your spouse also signs a joint return, and a paid preparer adds a PTIN or VITA/TCE number. Check the box if the department may discuss the return with the preparer. Download or print the completed PDF from FillingPDF and attach the enclosures described under How to submit.
How to submit M1PR
The instructions allow Form M1PR to be electronically filed, mailed (postmarked) or dropped off; electronic filing is listed as a way to get your refund faster.
- By mail: send the signed return and all enclosures to Minnesota Property Tax Refund, Mail Station 0020, 600 Robert St. N., St. Paul, MN 55146-0020. The instructions print the street as 600 N. Robert St.
- Electronically: the instructions recommend electronic filing; go to www.revenue.state.mn.us for the department's current options.
- Drop-off: the instructions list dropping off a return as acceptable; contact the department at 651-296-3781 or 1-800-652-9094 for a location.
Renters must enclose their 2023 CRP(s). Do not enclose your property tax statement. Do not staple or tape enclosures; use a paperclip. Do not send enclosures smaller than three-fourths of a sheet; copy them on a full sheet. Keep copies of everything you send.
After filing, check Where’s My Refund at www.revenue.state.mn.us after July 1; you will need your Social Security Number or Taxpayer Identification Number, date of birth, return type, tax year and the exact refund amount. To change your address, email [email protected] or call the numbers above. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using your 2023 property tax statement or Notice of Proposed Taxes instead of the Statement of Property Taxes Payable in 2024; the instructions say the refund will be delayed.
- Leaving out the CRP for each rental unit, or enclosing an incorrect CRP; the refund is delayed or denied.
- Filing separate returns when you were married and lived together all year; a joint Form M1PR is required or the refund may be delayed or denied.
- Not enclosing an explanation when line 1 differs from your federal adjusted gross income.
- Applying as a renter for a mobile home you own because you paid lot rent; use Worksheet 1 to determine line 19 instead.
- Stapling or taping enclosures, or enclosing pieces smaller than three-fourths of a sheet of paper.
- Including your property tax statement with the mailed return; the instructions say not to.
- Leaving line 25 blank; the refund will be delayed or denied if it is not completed.
- Writing cents, dollar signs, dashes or slashed zeros on the return instead of rounding to whole dollars and leaving zero lines blank.
- Entering an account associated with a foreign bank on line 39, or an incorrect routing or account number, which results in a paper check.
Frequently asked questions
What is the M1PR form?
The M1PR form is the Minnesota Department of Revenue's Form M1PR, Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund. You use it to claim a refund based on household income and the property tax or rent paid on your primary Minnesota residence; homeowners may also claim a special refund.
Who does not qualify for the Minnesota property tax refund on Form M1PR?
You do not qualify if you are a dependent, lack a Social Security Number or Individual Taxpayer Identification Number, are a full-year resident of Michigan or North Dakota, or have a relative homestead. Certain nonresident aliens supported by a relative are also excluded.
What is the deadline for the 2023 Form M1PR?
The 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. An amended return on Form M1PRX can generally be filed until February 15, 2028.
Where do I mail Form M1PR?
Mail it to Minnesota Property Tax Refund, Mail Station 0020, 600 Robert St. N., St. Paul, MN 55146-0020, as printed on the form. Renters must enclose their 2023 CRPs. For questions, call 651-296-3781 or 1-800-652-9094.
Do renters need a Certificate of Rent Paid (CRP)?
Yes. Renters must enclose a CRP for each rental unit they lived in during 2023, and the refund is delayed without it. Your owner or managing agent must provide it by January 31, 2024; if it does not arrive by March 1, 2024, call the department.
How do I check the status of my property tax refund?
Use Where’s My Refund at www.revenue.state.mn.us after July 1. You will need your Social Security Number or Taxpayer Identification Number, date of birth, return type, tax year and the exact refund amount. Electronic filing and direct deposit are listed as ways to get the refund faster.
What is the special refund on Schedule 1 of Form M1PR?
It is an extra homeowner refund with no income limit, worked out on lines 26 to 38 and entered on line 20. You must have owned and lived in the home on January 2, 2023 and January 2, 2024, and net property tax must have risen by more than 12%.
What if my income or CRP changes after I file?
File Form M1PRX, Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund. Use it if your household income changes, you get a corrected CRP or county statement, or you need to fix a mistake. If the refund drops, you must repay the difference with interest.
Can I fill out Form M1PR online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return with the Minnesota Department of Revenue; you submit it through the department's channels.
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