Overview
Use this screen to complete Forms M1PR and M1PRX. Data entry is also required on Screen MNPropTx and/or MNCRP to complete the form.
M1PR Amended payment vouchers can no longer be created within our software. If the M1PRX has a balance due, please visit: https://www.mndor.state.mn.us/tp/paymentvoucher/_/ to create the payment voucher. More information is provided on screen MNReqInf.
To create an electronic file, mark the Create electronic file for Form M1PR field in Screen MNEF. The X in this field proformas from the prior year.
General Information
You must select a type of credit (1 = Renter, 2 = Homeowner, 3 = Homeowner and renter, 4 = Nursing home or adult foster care resident, 5 = Mobile home owner) to generate Form M1PR.
Status Selection Chart: Which Credit type(s) to select? "X" for status credit type:
| If you
|
(1)Renter |
(2)Homeowner |
(4) Nursing home or adult foster care resident |
(5) Mobile home owner |
| Lived in a rental unit for all of 2021 |
X |
|
|
|
| Owned and lived in a home on January 2, 2022 |
|
X |
|
|
| Rented during 2021 and then owned and lived in your home on January 2, 2022 |
X |
X |
|
|
| Received a CRP from a nursing home, adult foster care provider, intermediate care, assisted living, or other health care facility |
|
|
X |
|
| 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 general assistance medical care (GAMC), medical assistance (Medicaid), Supplemental Security Income (SSI), Minnesota Supplemental Aid (MSA), or Group Residential Housing (GRH) |
X |
|
|
|
| Owned and lived in a mobile home on January 2, 2022, and paid rent for the property on which it is located |
|
|
|
X |
*Homeowner and Renter (Credit type # 3)
If either the taxpayer or spouse is disabled, enter X to calculate the additional subtraction from income.
The calculated amount on Form M1PR may not take into consideration all income items the taxpayer earned while he/she lived in MN. Use this field to enter a force amount for the federal AGI of a part-year resident of MN who is claiming a property tax refund as a renter. This amount overrides the calculated amount on Form M1PR, line 1. Adjustments for additions and subtractions to arrive at household income should also be entered in the Income other than from taxpayer to adjust federal adjusted gross income field.
Include this information if more than half of support was from MFIP or public assistance.
When taxpayers choose to apply for separate refunds when married during the tax year, enter the amount to adjust the federal AGI on line 1 of the M1PR for the spouse’s income. Also enter an explanation of the difference between federal AGI and M1PR line 1; UltraTax/1040-MN prints the explanation as a submittable statement with the return.
The retirement account subtraction on Schedule M1PR, Page 2 defaults to the lesser of $6,000 (double that amount for returns using the married filing jointly filing status) or the total contributions made to retirement accounts. The total contributions are calculated from data entry in Box 12 on federal Screen W2 and the total contributions calculated on the federal Traditional IRA Deduction Worksheet and the federal Roth IRA Worksheet. Use this field to enter an amount different from the calculated amount.
Household income for Schedule M1PR differs from the household income for other Minnesota forms. The nontaxable IRA (Roth and traditional) income is included, and then a portion is deducted from the income on Schedule M1PR, Page 2. UltraTax CS defaults to include the total distributions less the taxable distributions as entered in federal screens as an addition to household income. Use this field to enter an amount if different from the calculated amount.
Use this field to enter co-occupant income from the Co-occupant Income Worksheet (Worksheet 5). A positive amount in this field will be included in the total of the M1PR, line 5. A negative amount will be included in the total of the M1PR, line 34.
Special Refund
Enter X to calculate the Schedule 1 - Special Refund on Form M1PR, Page 2.
Enter the prior-year property tax when not entered or different from Screen MNPropTx. When this field is blank, Form M1PR Schedule 1, line 1 defaults to the Screen MNPropTx 2021 column, line 2, or if blank, the line 5 amount.
If not proforma’d or if changed by the state, enter the special refund amount of your special property tax refund from the 2020 Form M1PR for calculation of the current year special refund.
If not proforma’d, enter the percentage of the home used for business in 2020 for the calculation of the special refund.
If not proforma’d, enter the amount from line 3 of the Minnesota Property Tax Homeowner Worksheet if a portion of the home was used for business in the prior year. When blank, the calculation of Form M1PR line 22 defaults to 100 percent of the taxes. This field is a total of all Business Use Percentage Worksheets.
When more than one Screen MNPropTx is entered and any of the units have a business use percentage, the overall percentage must be entered here to compare the prior-year and current-year business use percentages to calculate the Special Refund. When this field is blank and only one unit of Screen MNPropTx is entered, a business use percentage from that unit is used in the calculation. A blank is treated as 0 (zero) percent business use.
Amended Property Tax Refund
Mark this field to enter the original data (as of the last time the return was printed) in the amount fields. Mark this field prior to printing the amended federal return, if it is also being prepared. Alternatively, the original amounts may be entered directly in this screen.
In this statement dialog, enter an explanation of the changes being made to the original Form M1PR. Depending on the length of the explanation, this information prints either in the space allowed on Form M1PRX or in a statement attached to the form.
Enter any interest that is owed on the amended M1PR return when there is a balance due.
UltraTax CS
