Minnesota Schedule M1RENT is the form renters attach to their Form M1 income tax return to claim the state’s Renter’s Credit, which offsets the share of property taxes built into their rent. Starting with tax year 2024, the credit is no longer filed on a separate return, so the deadline is April 15 with the rest of your state income taxes rather than the old August 15 date.1Minnesota Department of Revenue. Filing for a Property Tax Refund For tax year 2025, the maximum credit is $2,720.2Minnesota Department of Revenue. Renter’s Credit
Who Can Claim the Credit
You qualify for tax year 2025 if all of these are true:
- You were a full-year or part-year Minnesota resident.
- You rented a home where the owner paid property taxes or made payments in lieu of them. Rent paid at a building fully exempt from property taxes does not qualify.
- You cannot be claimed, or be eligible to be claimed, as a dependent on someone else’s federal return.
- Your household income was below $77,570.2Minnesota Department of Revenue. Renter’s Credit
Household income for this credit now starts with your federal adjusted gross income from line 1 of your Form M1, then subtracts specific amounts for age, disability, and dependents.3Minnesota Department of Revenue. Renter’s Credit It is not the broad measure that once swept in Social Security, public assistance, and retirement contributions.
Get Your Certificate of Rent Paid First
You cannot fill out Schedule M1RENT without a Certificate of Rent Paid (CRP) from your landlord or property management company. The CRP shows total rent paid during the year and the portion attributed to property taxes. State law requires landlords to deliver it, electronically or on paper, by January 31.4Minnesota Department of Revenue. Create a Certificate of Rent Paid
If February arrives and you don’t have one, ask the landlord or managing agent directly. If they still refuse, contact the Minnesota Department of Revenue to request a Rent Paid Affidavit (RPA).5Minnesota Department of Revenue. 2025 Schedule M1RENT – Renters Credit You’ll need the landlord’s name, address, and phone number, your rental address, the dates you rented, and the number of adults in the unit. Filing with an RPA requires a paper return with proof of payment such as receipts or canceled checks. You cannot e-file when using an RPA.
Filling Out Schedule M1RENT
The schedule does two things: it calculates your household income for credit purposes, then uses that figure alongside your rent to look up your credit.5Minnesota Department of Revenue. 2025 Schedule M1RENT – Renters Credit
Household Income (Lines 1–10)
Line 1 is your AGI from line 1 of Form M1. If you completed Schedule M1NC, use line 43 from that schedule instead. Married filing separately? Add your spouse’s AGI on line 2 for any period you lived together.
Line 3 adds those together. Full-year residents skip line 4 and carry the total to line 5. Part-year residents enter income earned while living outside Minnesota on line 4 and subtract it on line 5, leaving only Minnesota-resident income.
Lines 6 through 8 are subtractions:
- Line 6: Enter $5,200 if you or your spouse (on a joint return) were 65 or older or disabled.
- Line 7: Enter the dependent subtraction. It’s $7,280 for one dependent, $14,040 for two, $20,280 for three, $26,000 for four, and $31,200 for five or more.
- Line 8: Applies only to SEIU Healthcare Minnesota and Iowa members who received federally taxable stipend payments from the Minnesota Department of Human Services on or after June 15, 2025.
Total those on line 9 and subtract from line 5. Line 10 is your household income for the credit. If it’s $77,570 or more, you don’t qualify.
The Credit Itself (Lines 11–17)
Line 11 is the total rent from line 3 of your CRP. If you rented more than one unit during the year, use the form’s worksheet: divide each CRP’s rent by the number of months you paid, multiply by the months you actually lived there, and combine.
On line 12, multiply line 11 by 17% (0.17). That’s the share of your rent Minnesota treats as property tax. Take the amounts on lines 10 and 12 to the Renter’s Credit table in the M1 instructions booklet and enter the credit on line 13.
Lines 14 through 17 handle a narrower case: if your total rent exceeds your AGI, suggesting nontaxable income is helping cover housing, you report those nontaxable sources in Section 1 and the form adjusts your credit through a ratio. If your rent doesn’t exceed your AGI, these lines don’t change anything. The final amount, from line 13 or line 17, goes on line 4 of Schedule M1REF, which flows into your Minnesota return.
How and When to File
The deadline is April 15, 2026 for tax year 2025, the same as your income tax return. File Schedule M1RENT with your Form M1. Most tax software that handles Minnesota returns can generate the schedule and e-file it, which is faster and gives you immediate confirmation the state received your return.
Do not use the Property Tax Refund Online Filing System. That system is only for homeowners, and a renter who files through it will see the return delayed.1Minnesota Department of Revenue. Filing for a Property Tax Refund
If you file on paper, attach Schedule M1RENT to your Form M1 and mail to:
Minnesota Revenue
Mail Station 0010
600 N. Robert St.
St. Paul, MN 55146-00102Minnesota Department of Revenue. Renter’s Credit
If you file your M1 on time but forget Schedule M1RENT, you’ll need to file an amended return on Form M1X to claim the credit.
Tracking Your Refund
The Renter’s Credit now arrives as part of your overall state refund rather than as a separate payment months later. Check status with the Department of Revenue’s “Where’s My Refund?” tool using your Social Security number, date of birth, and the exact refund amount from your return.6Minnesota Department of Revenue. Where’s My Refund? E-filed returns with direct deposit process fastest. If the Department needs more information, it will send a letter to the address on file; respond quickly to avoid delays. Keep a copy of your completed Schedule M1RENT, your CRP, and supporting documents for at least three years.