Minnesota residents may apply for a property tax refund with an amended tax return by filing a form M1PRX. To complete this form, you will need the instruction booklet for form M1PR. Both are found on the website of Minnesota's Department of Revenue.
Amended Minnesota Property Tax Refund M1PRX Step 1: At the top of the first page, enter your name, date of birth, Social Security number and address. If you file jointly, give your spouse's name, date of birth and Social Security number as well. Make an "x" in the box next to "Renter," "Homeowner," "Nursing home or adult foster care resident," or "Mobile home owner" as appropriate. Indicate whether your income changed due to a federal adjustment.
Amended Minnesota PropertyTax Refund M1PRX Step 2: Lines 1 through 8 must be completed by all applicants. In line 1, enter your federal gross adjusted income. This number should be transferred from federal form 1040 line 37, federal form 1040A line 21 or federal form 1040EZ line 4. Use the instructions on page 8 to determine your nontaxable Social Security or railroad retirement benefits on line 2. On line 3, add lines 28 and 32 from form 1040 or transfer line 17 from form 1040A to account for deductions made for a Keogh or other private retirement fund.
Amended Minnesota Property Tax Refund M1PRX Step 3: Enter the total of public benefits received on line 4. Enter any other nontaxable income on line 5 and write what type of income it is. Add lines 1 through 5 and enter the total on line 6. If less than your rent, write an explanation. Complete the worksheet on page 9 of the M1PR instructions to fill in line 7. Subtract line 7 from line 6 to determine total household income on line 8. If zero or less, leave this space blank.
Amended Minnesota Property Tax Refund M1PRX Step 4: Lines 9 and 10 are for renters, while lines 11 through 14 are for homeowners. All applicants must complete lines 15 through 20 to determine how much they owe.
Amended Minnesota Property Tax Refund M1PRX Step 5: Schedule 1 concerns a special refund for those whose net property tax increased by more than $100 and by more than 12% from 2011 to 2012. Schedule 2 is for residents of nursing home and similar facilities.