Form M1PR (Minnesota Property Tax Refund) is used to claim a refund based on:
- Property taxes paid (homeowners), or
- Certain property-related situations (such as mobile home ownership)
The refund amount is based on:
- Household income
- Property tax burden
🧭 M1PR vs M1RENT – Which Should I Use?
✅ Quick Decision Table
Situation File M1RENT File M1PR Rented all year ✅ ❌ Owned home on Jan 2 ❌ ✅ Rented + owned ✅ ✅ Assisted living w/ CRP ✅ ❌ Mobile home owner ❌ ✅
✅ Use Form M1PR if:
- You owned and lived in your home on January 2
- Your home is classified as a homestead
- You paid (or arranged to pay) property taxes
- You qualify for the Special Property Tax Refund
- You are a mobile home owner
🏢 Use Schedule M1RENT (Renter’s Credit) if:
- You rented during the year
- You received a Certificate of Rent Paid (CRP)
- You are claiming the Renter’s Credit on your MN return
Note: The Renter’s Credit is claimed on Form M1 (income tax return) and is included in your refund, not filed separately. For step-by-step instructions, see: How do I claim the MN Renter’s Credit (Schedule M1RENT)?
🔄 When You May Need BOTH
You may need to file both forms if:
- You rented part of the year and owned part of the year, or
- You are a mobile home owner who also pays lot rent
👉 In these cases:
- File M1RENT for rental periods
- File M1PR for homeownership (if eligible)
✅ How Do I Qualify for M1PR?
You may qualify if:
- You were a full-year or part-year MN resident
- Your household income is within limits (generally under ~$142,490)
- You owned and lived in your home on January 2
- The property is your homestead
- Property taxes were paid or payable
🧮 What Is Household Income?
Household income is used to determine eligibility and refund amount.
It includes:
- Federal Adjusted Gross Income (AGI)
- Most nontaxable income
- Certain deductions and contributions
- Co-occupant income
✅ Included:
- Tax-exempt interest
- Worker’s compensation
- Deferred compensation
❌ Not included:
- Child support received
- Minnesota property tax refunds
- Dependent income
🧭 How to Add M1PR in TaxSlayer
📂 Navigation Path:
- After the MN return has already been added to the return, go back to the State Section.
- Choose Property Tax Refund (Minnesota) in the yellow banner at the top of the screen.
- Follow the prompts to enter the required information, such as:
- Property tax paid on your homestead, or
- Rent paid (if you are a renter), and
- Any other information requested by the M1PR screens.
- Review the completed M1PR for accuracy. If there is no refund, the M1PR cannot be e-filed. You can delete it from the account.
🏠 Mobile Home Owner Scenarios
Mobile home owners may have different filing requirements depending on their situation.
✅ Own mobile home (no lot rent)
- File M1PR only
- Treated as a homeowner
✅ Own mobile home and pay lot rent
- File M1PR for the home
- File M1RENT for the lot rent
✅ Received CRP for lot rent
- Determine whether the taxpayer is treated as a:
- Homeowner
- Renter
- Or both
- Review carefully: Some cases require filing M1PR instead of M1RENT depending on classification
🔄 Mixed-Year Filing (Renter + Homeowner)
If you rented and owned during the same tax year, both forms may apply.
✅ Example:
- Rented part of the year
- Purchased a home later in the year
👉 File:
- M1RENT for the rental portion
- M1PR for the ownership portion
✅ Important Notes:
- Household income is based on the full year
- Each form calculates its portion of the refund separately
- Additional explanation may be required in certain cases
❓ Common Questions
- Can I e-file M1PR?
- Yes. You can e-file it with your Minnesota return or separately.
- What is the deadline?
- M1PR is typically due August 15 following the tax year
- When will I get my refund?
- Refunds are generally issued after September 30
- Processing typically takes about 60 days
- Can dependents file M1PR?
- No. Dependents are not eligible.
- What if I forgot to claim the Renter’s Credit?
- You must amend your Minnesota income tax return (Form M1)
✏️ How Do I Amend M1PR?
To correct a filed M1PR:
- State Section
- Edit the Property Tax Refund
- Amended Property Tax Refund (M1PRX)
The amended M1PR cannot be E-filed. To print a copy, visit the Summary/Print section and follow the prompts for printing. Sign the M1PRX form and mail it to the address on the bottom of the form.
You can also download a copy of the M1PRX and the instructions on the Minnesota website.