MN Property Tax Refund Calculator (M1PR Limit)

On $46,000 of 2025 income and $3,800 of 2026 home tax (up from $3,300), Form M1PR pays $2,263.

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Your 2025 Form M1PR refund

Total refund (Line 18)

$2,263

Regular + boost

$2,201

Special (Line 15)

$62

Your 2025 Form M1PR pays $2,263: $1,916 on Line 17, $285 from the 14.88% boost and $62 on Line 15.

Line 13 income is $46,000; in Band 13, Line 16 ($3,738) less $920 leaves $2,818, and 68% is $1,916.

Schedule M1PR-SR finds a $500 tax rise ($104 past $396), so 60% pays $62.

After the $2,263 refund, your net 2026 home tax is $1,537 of $3,800.

Renting instead of owning? Since 2024 under Minn. Stat. § 290.0693, renters claim the Renter's Credit on Form M1 with Schedule M1RENT at Minnesota Revenue's Renter's Credit page. Mobile-home owners who pay lot rent file Form M1PR here, as lot rent alone does not qualify for the Renter's Credit. Buying soon? Estimate a bill with the property tax calculator.

Your 2025 household income and 2026 property tax

2025 household income (Lines 1 to 13)
Enter Form M1PR Line 13 directly, or build it from 2025 federal AGI, additions, co-occupant income and subtractions.
Form M1PR Line 13 in whole dollars (from −$100,000,000 to $100,000,000); a negative total counts as $0.
2026 homestead property tax (Line 14)
Full homestead uses Statement Line 1 (or Line 5 after late homestead approval or delinquent-tax clearance). Use Business or rental share for Worksheet 2 (unless Line 1 is under Line 5) or Mobile home + lot rent for Worksheet 1.
Line 1 of your 2026 property tax statement in whole dollars ($0 to $10,000,000), or Line 5 after late homestead approval or back-tax clearance.
Special Property Tax Refund (Line 15)
Schedule M1PR-SR applies only if you owned and occupied the same home on January 2, 2025 and January 2, 2026; choose Skip if you moved in later.
Schedule M1PR-SR Line 5 in whole dollars ($0 to $10,000,000): Line 2 (2025 column) of your 2026 tax statement ($0 skips in Enter 2025 tax mode, or applies the disabled-veteran exclusion in Full M1PR-SR mode).
Worked sheet for Your 2025 Form M1PR, step by step: how the total refund (Line 18) of $2,263 is worked out, in 6 steps.Your 2025 Form M1PR, step by stepLine 15= min($1,000, 60% × max($0, tax rise− max(12% × 2025 tax, $100)))Line 16 = max($0, Line 14 − Line 15)Line 17= table cell (< $3,500) or min(Step 6× max($0, Line 16 − Step 4), Step 8)Line 17a = 14.88% × Line 17Line 18 = Line 15 + Line 17 + Line 17aLine 13 = $46,000Line 14 = $3,800Line 15 = 60% × ($500 − $396) = $62Line 16 = max($0, $3,800 − $62) = $3,738Line 17 = 68% × ($3,738 − $920) = $1,916;Line 17a = $285Line 18 = $62 + $1,916 + $285 =$2,263
  1. Line 13 = $46,000
  2. Line 14 = $3,800
  3. Line 15 = 60% × ($500 − $396) = $62
  4. Line 16 = max($0, $3,800 − $62) = $3,738
  5. Line 17 = 68% × ($3,738 − $920) = $1,916; Line 17a = $285
  6. Line 18 = $62 + $1,916 + $285 = $2,263
How your $2,263 2025 Form M1PR refund is calculated

2025 Form M1PR refund across household income

2025 Form M1PR refund across household income, total household income (Line 13) $0 to $160,000: the total Line 18 refund falls from $3,840 to $62 and the regular refund plus 14.88% boost falls from $3,778 to $0; you at total household income (Line 13) $46,000, where the total Line 18 refund is $2,263 and the regular refund plus 14.88% boost is $2,201; $142,490 limit at total household income (Line 13) $142,490, where the total Line 18 refund is $62 and the regular refund plus 14.88% boost is $0.$0$1,000$2,000$3,000$4,000$0$50,000$100,000$150,000You: $46,000$142,490 limit: $142,490Total household income (Line 13)Total refund (Line 18)Regular + 14.88% boost2025 Form M1PR refund across household income, total household income (Line 13) $0 to $160,000: the total Line 18 refund falls from $3,840 to $62 and the regular refund plus 14.88% boost falls from $3,778 to $0; you at total household income (Line 13) $46,000, where the total Line 18 refund is $2,263 and the regular refund plus 14.88% boost is $2,201; $142,490 limit at total household income (Line 13) $142,490, where the total Line 18 refund is $62 and the regular refund plus 14.88% boost is $0.$0$1,000$2,000$3,000$4,000$0$100,000$160,000You: $46,000$142,490 limit: $142,490Total household income (Line 13)Total refund (Line 18)Regular + 14.88% boost
Holding your $3,800 property tax fixed, Line 18 runs from $3,840 at $0 down to $62: the $142,490 cutoff drops the regular refund plus 14.88% boost from $107 at $142,489 to $0, while the $62 Special Refund continues above $142,490.

Your 2025 Form M1PR line by line

Form lineDescriptionAmount
Line 13Total household income$46,000
Line 14Property tax from Line 1 of 2026 Statement of Property Taxes Payable$3,800
Line 15Special Property Tax Refund from Schedule M1PR-SR Line 13 (60% over $396 threshold)$62
Line 16Qualifying tax for regular refund (Line 14 minus Line 15, floor $0)$3,738
Line 17Homestead Credit Refund (Refund Worksheet Band 13: Step 3 0.020, Step 6 0.68, cap $3,480)$1,916
Line 17aOne-time 2026 increase (Line 17 × 0.1488)$285
Line 18Total refund before Line 19 Nongame Wildlife donation (Lines 15 + 17 + 17a)$2,263

Line 18 refunds $2,263 of your $3,800 2026 homestead property tax, leaving $1,537 after the refund. Subtracting $62 on Line 16 trims Lines 17 and 17a from $2,249 to $2,201, so Line 15 adds $14 net to Line 18.

2025 refund across Minnesota household income

Household income (Line 13)Regular (Line 17)14.88% boost (Line 17a)Special (Line 15)Total (Line 18)Regular cap (Step 8)
$0$3,289$489$62$3,840$3,480
$10,000$2,986$444$62$3,492$3,480
$24,150$2,539$378$62$2,979$3,480
$37,370$2,034$303$62$2,399$3,480
$46,000yours$1,916$285$62$2,263$3,480
$52,720$1,825$272$62$2,159$2,820
$76,880$1,386$206$62$1,654$2,470
$98,850$985$147$62$1,194$1,830
$120,820$486$72$62$620$1,350
$137,160$164$24$62$250$680
$142,489$93$14$62$169$680
$142,490$0$0$62$62Not eligible
$160,000$0$0$62$62Not eligible

At $3,800 of 2026 property tax, Line 18 is $3,840 at $0 of income and reaches $62 by $142,490; your $46,000 table income pays $2,263.

2025 Form M1PR Refund Worksheet schedule (all 22 income bands)

Household income (at least / less than)Income floor (Step 3)Claimant copayState share (Step 6)Regular cap (Step 8)Cap with 14.88% boost
$0 to $2,1900.01012%88%$3,480$3,998
$2,190 to $4,3600.01112%88%$3,480$3,998
$4,360 to $6,6000.01212%88%$3,480$3,998
$6,600 to $8,8100.01317%83%$3,480$3,998
$8,810 to $10,9900.01417%83%$3,480$3,998
$10,990 to $15,3800.01517%83%$3,480$3,998
$15,380 to $17,5600.01617%83%$3,480$3,998
$17,560 to $19,7800.01717%83%$3,480$3,998
$19,780 to $21,9700.01817%83%$3,480$3,998
$21,970 to $24,1500.01922%78%$3,480$3,998
$24,150 to $30,7700.02022%78%$3,480$3,998
$30,770 to $37,3700.02027%73%$3,480$3,998
$37,370 to $52,720yours0.02032%68%$3,480$3,998
$52,720 to $76,8800.02032%68%$2,820$3,240
$76,880 to $87,8600.02037%63%$2,470$2,838
$87,860 to $98,8500.02137%63%$2,040$2,344
$98,850 to $109,8400.02237%63%$1,830$2,102
$109,840 to $120,8200.02337%63%$1,600$1,838
$120,820 to $127,4200.02442%58%$1,350$1,551
$127,420 to $131,8400.02542%58%$1,130$1,298
$131,840 to $137,1600.02547%53%$920$1,057
$137,160 to $142,4900.02547%53%$680$781

Your $46,000 household income sits in Band 13 ($37,370 to $52,720); $6,720 of additional income reaches Band 14 ($52,720), where the regular cap drops to $2,820.

Published 2025 DOR Homestead Credit Refund Table (exact rows)

Income (at least / under)$500 to under $525$900 to under $925$1,500 to under $1,525$2,200 to under $2,225$3,475 to under $3,500
$0 to $2,190$441$793$1,321$1,937$3,059
$28,570 to $30,770$0$249$717$1,263$2,257
$43,950 to $46,140$0$8$416$892$1,759
$137,160 to $138,940$0$0$0$0$19

Because Line 16 is $3,738 ($3,500 or more), Form M1PR uses the Refund Worksheet ($1,916 on Line 17) rather than this under-$3,500 lookup table.

How Minnesota calculates the 2025 Form M1PR refund

Homeowners in Minnesota use 2025 Form M1PR to claim a refund on homestead property taxes payable in 2026. Under Minn. Stat. § 290A.04, subd. 2 and 4, the Department of Revenue (DOR) indexes the bands and caps each year under § 270C.22. Page 2 of the 2025 instructions (updated June 5, 2026) states: "Your total household income must be less than $142,490."

Form M1PR works out two refunds before adding a one-time 2026 boost. First, Line 15 enters any Special Refund from Schedule M1PR-SR under Minn. Stat. § 290A.04, subd. 2h. Line 16 then subtracts Line 15 from your 2026 home tax on Line 14. Next, Line 17 takes the state share (88% down to 53%) of Line 16 above your income floor (1.0% to 2.5%), up to your band cap ($3,480 down to $680).

In 2026, Laws of Minnesota 2026, chapter 128, article 4, section 11 added a one-time boost: "For claims filed based on taxes payable in 2026, the commissioner shall increase by 14.88 percent the refund otherwise payable under Minnesota Statutes, section 290A.04, subdivision 2." Line 17a multiplies Line 17 by 0.1488. Line 15 gets no boost, and Line 18 adds Lines 15, 17 and 17a.

How Form M1PR builds household income on Lines 1 to 13

Household income under Minn. Stat. § 290A.03, subd. 3 and 5 reaches wider than taxable pay. Line 1 starts with 2025 federal adjusted gross income. Lines 2, 3, 4 and 6 add nontaxable Social Security, Schedule 1 IRA deductions, cash aid, tax-free interest and pre-tax 401(k), 403(b) or 457 deferrals. Under Minn. Stat. § 290A.05, Line 5 adds Worksheet 5 income from co-occupants (not renters, boarders, dependents or non-owner parents). Form M1PR Line 5 states: "If negative, enter as a negative."

Lines 8 to 11 subtract four items. Under Minn. Stat. § 290A.03, subd. 3(d)(1) and § 290.0121, the 2025 base amount is $5,200. Line 8 takes off $5,200 if you or your spouse were born before January 2, 1961 or disabled (one $5,200 cut per return). Under § 290A.03, subd. 3(c), Line 9 multiplies $5,200 by 1.4, 1.3, 1.2, 1.1 and 1.0 for the first five dependents. That gives $7,280, $14,040, $20,280, $26,000 and $31,200.

Under § 290A.03, subd. 3(b)(3), Line 10 subtracts up to $7,000 ($14,000 joint) of pay contributed to workplace plans or IRAs, plus taxable conversions. Schedule 1 IRA deductions and elective pre-tax deferrals add back in full on Lines 3 and 6 (mandatory contributions stay off). They then come off again on Line 10 with Roth contributions, up to that shared cap. A Roth IRA contribution stays in Line 1, cutting Line 13 dollar for dollar up to your unused $7,000 ($14,000 joint) cap. Compare plan rules with the Roth vs. traditional calculator. On $53,280 of AGI with 1 dependent, $7,000 in a Roth IRA drops Line 13 from $46,000 to $39,000 and lifts Line 18 from $2,263 to $2,372.

The $3,500 split: DOR's printed lookup table versus the Refund Worksheet

Form M1PR finds Line 17 in two ways based on Line 16. When Line 16 is $3,500 or more, page 23 of the 2025 instructions uses the Refund Worksheet and its 22-band Table for Worksheet. Minn. Stat. § 290A.04, subd. 2 prints 23 rows in base dollars because two rows next to each other share a 2.0% floor, a 27% copay and the same cap. DOR merges them into Band 12 ($30,770 to $37,370).

When Line 16 is under $3,500, pages 14 to 23 print a lookup table with 65 income rows and 140 tax columns, each $25 wide. Every cell works the worksheet formula with Step 4 left unrounded at the row and $25-column midpoints, rounded half up. Take the $900 to $925 column, with midpoint $912.50. Row 1 ($0 to $2,190, midpoint $1,095) gives ($912.50 − 0.010 × $1,095) × 0.88 = $793.364, printed as $793. Row 14 ($28,570 to $30,770, midpoint $29,670) gives ($912.50 − 0.020 × $29,670) × 0.78 = $248.898, printed as $249.

Because the table uses midpoints, Line 17 below $3,500 can differ from the exact formula by up to $27 ($32 with Line 17a). At $50,000 of income and $1,000 of tax, 0.020 × $50,000 is $1,000, so the exact formula gives $0. Yet the printed cell for $48,340 to $50,530 and $1,000 to $1,025 pays $16 ($18 with Line 17a). Right at the $3,500 seam on $45,000 of income, $3,499 of tax pays $1,759 ($2,021 total), while $3,500 pays $1,768 ($2,031 total).

Schedule M1PR-SR: the Special Property Tax Refund and Line 16 crowding out

Under Minn. Stat. § 290A.04, subd. 2h, you must have owned and lived in the same home on January 2, 2025 and January 2, 2026 to claim the Special Refund. To pay a Special Refund, net home tax must rise past the greater of 12% of prior tax or $100 (at least $101). Section 290A.04, subd. 2h sets the refund at "60 percent of the amount of the increase over the greater of 12 percent of the prior year's property taxes payable or $100", up to $1,000. Page 2 of the 2025 instructions notes that this refund "has no income limit and the maximum refund is $1,000."

Schedule M1PR-SR makes two cuts before checking the 12% and $100 tests. Lines 2 and 3 strip out the share of 2026 tax from new builds or expired exclusions (Worksheet 3 Step 3). Line 6 subtracts the "Special refund (not your regular refund) from line 15 of your 2024 Form M1PR" from your 2025 tax on Line 5. That lowers your 2025 base on Line 7 and raises the Line 8 jump.

Line 16 subtracts Line 15 from Line 14, so each dollar of Special Refund trims the tax entering Line 17. Above Band 3, the state share times 1.1488 stays under 100%, so Line 15 lifts Line 18 unless rounding or table steps intervene. A small Line 15 can trim Line 18 by $1 from worksheet rounding, or more when Line 16 crosses a $25 column or $3,500. In Bands 1 to 3 ($0 to $6,600), 88% × 1.1488 is 101.0944%, while Line 15 gets no 14.88% boost. So at $5,000 of income with tax rising from $3,100 to $3,700, claiming $137 on Line 15 gives $3,679 instead of $3,680.

The 2025 Form M1PR formulas

Line 13 = Lines 1 to 6 − Lines 8 to 11 (if Line 13 < $0, use $0 in table and worksheet)
Line 15 = min($1,000, 60% × max($0, Line 8 rise − max(12% × Line 7 prior tax, $100)))
Line 16 = max($0, Line 14 − Line 15); if Line 13 ≥ $142,490, Line 17 = $0
Line 17 = table midpoint cell with Step 4 unrounded (Line 16 < $3,500), or min(Step 6 × max($0, Line 16 − Step 4), Step 8) with Step 4 = round(Step 3 × Line 13)
Line 17a = 14.88% × Line 17; Line 18 = Line 15 + Line 17 + Line 17a

Worked Form M1PR examples

Mid-band homeowner with a tax jump: Line 13 income is $80,000, and home tax rose from $3,600 in 2025 to $4,400 in 2026. That $800 rise beats $432 on Schedule M1PR-SR by $368, paying $220.80, or $221 on Line 15. Line 16 is $4,400 − $221 = $4,179 in Band 15 (0.020 floor, 63% share, $2,470 cap). Step 4 is $1,600, Step 5 is $2,579, and 63% is $1,624.77, or $1,625 on Line 17. Line 17a adds $241.80 ($242), giving $2,088 on Line 18.

Senior couple building Line 13: federal AGI is $68,000, nontaxable Social Security is $6,000, and 2026 tax is $4,200 with no Special Refund. Line 8 takes off $5,200 (born before January 2, 1961), Line 9 takes off $14,040 for 2 dependents, and Line 10 takes off $7,000. Line 7 is $74,000, Line 12 is $26,240, and Line 13 is $47,760. Band 13 takes $955 off $4,200 to leave $3,245. Taking 68% gives $2,207 on Line 17, plus $328 on Line 17a, for $2,535 in all.

High-income owner with a new addition: Line 13 is $165,000, above $142,490, so Lines 17 and 17a are $0. Tax is $6,500 in 2026 with 10% from new work, up from $4,400 in 2025, and 2024 Line 15 paid $200. On Schedule M1PR-SR, Line 3 removes 10% ($650) to leave $5,850 on Line 4. Line 7 subtracts $200 from $4,400 to leave $4,200. The $1,650 rise tops $504 by $1,146, paying $688 on Line 15.

Matching your county tax statement to Form M1PR

Counties mail your Statement of Property Taxes Payable in 2026 in March or April (mid-July for mobile-home owners). Form M1PR Line 14 uses Statement Line 1 (or Line 5 after late homestead approval or back-tax clearance), excluding special assessments. Do not use the fall Notice of Proposed Taxes. Page 5 of the 2025 instructions states: "Round the dollar amounts to the nearest dollar. For example: 129.49 becomes 129, and 129.50 becomes 130."

Page 12 prints two worksheets that change Line 14. Under Minn. Stat. § 290A.03, subd. 13 and Worksheet 1, mobile-home owners who rent a lot add 17% of Line 3 of their 2025 Certificate of Rent Paid (CRP) to their 2026 home tax. At $38,000 of income, $600 of home tax plus 17% of $6,000 lot rent ($1,020) puts $1,620 on Line 14 and pays $658. Under Worksheet 2, owners with rental or business use keep only their home share. Page 6 bars Worksheet 2 when Statement Line 1 is already under Line 5. Taking 80% of $4,500 at $46,000 of income puts $3,600 on Line 14 and pays $2,093.

Filing deadlines, renters, and special ownership cases

August 17, 2026 due date, payout windows, and the August 16, 2027 forfeiture cutoff

Minn. Stat. § 289A.18, subd. 5 sets the yearly due date at August 15, and § 645.151 moves a weekend date to Monday. August 15, 2026 fell on a Saturday, so page 2 of the 2025 instructions sets the due date at August 17, 2026 and states: "The final deadline to claim the 2025 refund is August 16, 2027." That one-year bar comes from Minn. Stat. § 289A.40, subd. 4, since August 15, 2027 is a Sunday.

Minn. Stat. § 290A.07, subd. 2a pays manufactured-home owners after August 1 and before August 15, or 60 days after receipt, whichever is later. Under § 290A.07, subd. 3, other timely homeowner claims are paid after September 15 and before September 30. Under § 290A.07, subd. 5, DOR may pay e-filed claims up to 30 days before the first permitted date. On page 11, DOR pays interest on any refund not issued within the later of 60 days after filing or September 30. Timely claims can be amended on Form M1PRX for 3.5 years from the August 15 due date, through February 15, 2030.

Renters since 2024, part-year buyers, and cross-border moves

Since tax year 2024 under Minn. Stat. § 290.0693, renters do not file Form M1PR. Renters now claim the Renter's Credit (up to $2,720 for 2025 at income under $77,570) on Form M1 with Schedule M1RENT and their 2025 CRP. Did you rent in 2025 and also buy and live in a home by January 2, 2026? Page 6 of the 2025 instructions says you may claim both credits.

Under Minn. Stat. § 290A.03, subd. 6 and 13, you must own and occupy your home on January 2, 2026. It must be classified as your homestead, or have an approved homestead application filed by December 31, 2026 (page 4). On a relative homestead, neither the owner nor the occupants qualify for the regular or special refund. Moving across state lines? Compare refunds on the Wisconsin homestead credit calculator and the Michigan homestead property tax credit calculator.

Assumptions and scope limits

  • All bands, caps, cuts and dates come from 2025 Form M1PR, Schedule M1PR-SR and the 2025 instructions (updated June 5, 2026) for taxes payable in 2026. The 14.88% Line 17a boost applies only to payable-2026 taxes under Laws 2026, chapter 128, article 4, section 11.
  • Every form line and worksheet step rounds to whole dollars, applying page 5's rounding tip to Refund Worksheet Step 4 at $3,500 or more. Below $3,500, DOR's printed table leaves midpoint Step 4 unrounded before rounding half up. The input caps ($100,000,000 on income and $10,000,000 on tax) belong to this page.
  • In Business or rental share mode, one home-use share cuts both 2026 tax (Line 14 and M1PR-SR Line 1) and 2025 tax (Line 5). That fits a flat share from 2024 to 2025. If your share changed between years, use the Special Situations steps on page 2 of Schedule M1PR-SR. Mobile-home owners with rental or business use feed page 12 Worksheet 1 Step 3 into Worksheet 2 Step 1.
  • Line 18 comes before any Line 19 Nongame Wildlife Fund gift you choose. Page 11 also lets DOR apply refunds to state, hospital or Senior Deferral debts. DOR checks January 2 use and homestead status under § 290A.03, subd. 6 and 13. Pages 2 and 4 also bar unpaid back taxes and relative homesteads.

These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.

What to do before you file Form M1PR

File 2025 Form M1PR on or before August 16, 2027. The regular due date was August 17, 2026 (August 15 fell on a Saturday). Minn. Stat. § 289A.40, subd. 4 allows one year from the August 15 statutory due date, and § 645.151 moves Sunday, August 15, 2027 to August 16, 2027. Claims filed after August 16, 2027 pay $0. Check Form M1 too on the Minnesota income tax calculator.

Claim every Line 8 to 11 cut when you sit near a cap drop. At $7,500 of tax, moving from $52,719 to $52,720 drops the regular cap to $2,820 and cuts Line 18 from $3,998 to $3,240. Plan Line 10 retirement savings with the 401(k) calculator.

Check Line 2 (2025) and Line 1 (2026) on your 2026 tax bill even at high pay. Schedule M1PR-SR has no income cap: a jump from $4,800 to $6,200 at $175,000 of income still pays $494 on Line 15. Did a tax jump trigger an escrow shortfall? Price the monthly change with the mortgage escrow shortage calculator.

Pay your county property tax installments on time. DOR sends Form M1PR as a separate check or direct deposit, not a credit on your county bill. To fold the $2,263 default refund into your budget or adjust Form W-4MN, use the Minnesota paycheck calculator.

Frequently asked questions

What is the income limit for the Minnesota property tax refund in 2026?

On 2025 Form M1PR (taxes payable in 2026), Line 13 household income must be under $142,490 for the regular refund. At $4,500 of tax, $142,489 of income pays $571 ($497 plus $74), while $142,490 pays $0. The Line 15 Special Refund has no income limit.

What is the maximum Minnesota Homestead Credit Refund for 2025 Form M1PR?

The top regular refund on Line 17 is $3,480 for income below $52,720. The 14.88% Line 17a boost adds $518, making $3,998 before Line 15. Adding the $1,000 top Special Refund brings the highest Line 18 total to $4,998.

What is the 14.88% one-time increase on Line 17a of Form M1PR?

For taxes payable in 2026, Form M1PR Line 17a multiplies your Line 17 regular refund by 0.1488. On a $2,040 Line 17 refund ($50,000 income and $4,000 tax), Line 17a adds $304 for $2,344 in all. It never boosts Line 15 and ends after 2025 Form M1PR.

How do I qualify for the Minnesota Special Property Tax Refund?

You must have owned and lived in the same home on January 2, 2025 and January 2, 2026, and your net home tax (excluding new builds or expired exclusions) must rise past both Schedule M1PR-SR thresholds. Schedule M1PR-SR pays 60% of the rise past the greater of 12% or $100: on $5,000 of 2025 tax, $5,600 pays $0 while $5,750 pays $90.

What are the 2025 Form M1PR filing deadlines, and when are refunds paid?

Because August 15, 2026 fell on a Saturday, the regular due date for 2025 Form M1PR was August 17, 2026. Minn. Stat. § 289A.40, subd. 4 allows claims for one year from the August 15 statutory due date, through Monday, August 16, 2027. Claims filed later pay $0. Under § 290A.07, subd. 2a, manufactured-home claims pay after August 1 and before August 15, or 60 days after receipt if later. Other timely claims pay after September 15 and before September 30 (subd. 3), or up to 30 days earlier when e-filed (subd. 5). DOR owes interest on any refund not issued within the later of 60 days after filing or September 30 (page 11).

Do Minnesota renters still file Form M1PR for the Renter's Credit?

No. Under Minn. Stat. § 290.0693, renters claim the Renter's Credit on Form M1 with Schedule M1RENT; see Minnesota Revenue's Renter's Credit guide. Mobile-home renters use Schedule M1RENT, while mobile-home owners cannot claim the Renter's Credit on lot rent alone. Instead, a mobile-home owner with $1,620 on Line 14 files 2025 Form M1PR.

How do dependents, age 65+, and retirement contributions reduce Form M1PR income?

Lines 8 to 10 subtract age-65-or-disabled, dependent, and retirement-plan amounts from Line 7 before you look up Line 17. On $75,000 of AGI and $4,100 of tax, claiming 3 dependents ($20,280 on Line 9) drops Line 13 to $54,720 and lifts Line 18 from $2,031 to $2,348.

Why can the Form M1PR table below $3,500 differ from the Refund Worksheet formula?

Below $3,500, Form M1PR uses the printed table, which works the formula with Step 4 unrounded at each row and $25-column midpoint. At $35,000 of income and $1,220 of tax, the exact formula pays $380. The printed cell pays $388, or $446 with Line 17a.

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