To claim Minnesota’s renter’s credit, complete Schedule M1RENT and attach it to your Minnesota income tax return (Form M1). Starting with tax year 2024, the credit is no longer claimed on a standalone Form M1PR — that form is now for homeowners only.1Minnesota Department of Revenue. 2025 Property Tax Refund Return (M1PR) Instructions If your household income was under $77,570 and you rented in Minnesota, the schedule is how you get the refund.2Minnesota Department of Revenue. Renter’s Credit
Before You Start: Are You Eligible
Three basic conditions have to line up. You were a Minnesota resident during the tax year, you lived in a rental unit on which property taxes (or payments in lieu of property taxes) were assessed, and no one else claimed you as a dependent on their federal return.3Minnesota Office of the Revisor of Statutes. Minnesota Code 290A.03 – Definitions Buildings that are fully tax-exempt — certain government-owned or tribal housing — don’t generate the property tax pass-through the credit is based on, so tenants there don’t qualify.
Your household income has to fall below $77,570.2Minnesota Department of Revenue. Renter’s Credit This is a broader figure than your federal taxable income. It includes wages, interest, and dividends, plus non-taxable sources like Social Security, workers’ compensation, and public assistance.
If you share a place with other adults, each of you generally files your own claim based on the rent you personally paid. You don’t combine everyone’s rent into one return.
Step One: Get Your Certificate of Rent Paid
Schedule M1RENT is filled in from a Certificate of Rent Paid (CRP). Your landlord or property manager has to give you a completed CRP by January 31 for the previous year’s rent.4Minnesota Department of Revenue. Certificate of Rent Paid (CRP) Instructions The certificate lists your total rent paid, the property identification number, and the amount of rent the state treats as attributable to property taxes. Minnesota uses 17 percent of rent as the property tax portion for the credit calculation.5Minnesota House of Representatives. Renter’s Credit
Get a CRP from every landlord you rented from during the year. If you moved, you should have one from each address. The numbers on the CRPs go directly onto Schedule M1RENT, so check them for typos before you file — the Department of Revenue cross-references what your landlord reported against what you claim.
Landlords who don’t issue CRPs face a $100 penalty per missing certificate, and a landlord who overstates the property tax portion is penalized $100 or 50 percent of the overstatement, whichever is greater.4Minnesota Department of Revenue. Certificate of Rent Paid (CRP) Instructions
If Your Landlord Doesn’t Send a CRP
If you haven’t received a CRP by February 1, request a Rent Paid Affidavit (RPA) from the Minnesota Department of Revenue. The Department starts issuing RPAs on February 1 each year. Submit the RPA with your return along with proof of the rent you paid — bank statements, canceled checks, or money order receipts work. If your landlord later sends a CRP after you’ve already gotten an RPA, still file the RPA and the payment records you gathered.2Minnesota Department of Revenue. Renter’s Credit
Filling Out Schedule M1RENT
You enter the rent you paid (from your CRPs) and your household income. The schedule’s built-in worksheets run the calculation — you don’t need to work the formula by hand. If you had more than one rental address, combine the rent totals from all your CRPs on the schedule.
The refund grows as your rent gets larger relative to your income. The current maximum credit is $2,640, though that ceiling only applies at the lowest income levels paired with high rent.6Minnesota House of Representatives. Tax Panel Weighs Increasing Renter’s Credit Eligibility and Amounts Most filers will land well below it.
Filing the Schedule With Your M1
Schedule M1RENT is filed as part of your Minnesota income tax return, so you file it the same way you file your Form M1 — electronically through tax software or on paper by mail. Most tax software that handles Minnesota returns supports the schedule. Don’t try to use the M1PR online filing system as a renter; the Department of Revenue warns that doing so will delay your return.7Minnesota Department of Revenue. Filing for a Property Tax Refund
If you file on paper, include copies of every CRP with the return. Missing CRP copies can delay or deny your refund.2Minnesota Department of Revenue. Renter’s Credit A few formatting rules for paper filers: use black ink and capital letters, round dollar amounts to the nearest dollar, leave lines blank when they don’t apply (don’t fill in zeroes or dashes), and use a paperclip rather than staples if you’re keeping pages together.1Minnesota Department of Revenue. 2025 Property Tax Refund Return (M1PR) Instructions
Because the credit is now part of the income tax return, it follows the standard Minnesota income tax deadline, typically April 15. That’s earlier than the old M1PR renter deadline of August 15. If you already filed your M1 without claiming the credit, you can’t file a separate M1PR to add it — you have to amend your income tax return.2Minnesota Department of Revenue. Renter’s Credit
After You File
Your renter’s credit rolls into your overall income tax refund now, so it arrives on the same timeline as the rest of that refund. Electronic filers who file early usually see refunds faster than paper filers. You can check status through the Minnesota Department of Revenue’s “Where’s My Refund?” tool, though paper returns may not show up in the system until later in processing.8Minnesota Department of Revenue. Where’s My Refund?
If You Also Owned a Home
Renting for part of the year and owning for another part is a common case. If you rented during part of 2025 and owned and lived in your home on January 2, 2026, file both: Schedule M1RENT for the months you rented, and Form M1PR for the homestead credit refund. If you owned a home earlier in 2025 but weren’t living in it on January 2, 2026, you can’t claim the homestead credit — but you can still file Schedule M1RENT for the rental months.1Minnesota Department of Revenue. 2025 Property Tax Refund Return (M1PR) Instructions
If You Live in a Care Facility
Residents of nursing homes, intermediate care facilities, and long-term residential facilities can qualify, with limits. If your rent is fully paid by Supplemental Security Income, Minnesota supplemental aid, Medical Assistance, or the housing support program, you can’t claim the credit.9Minnesota Office of the Revisor of Statutes. Minnesota Code 290.0693 – Renter’s Credit
If those programs cover only part of your rent, you’re still eligible for a reduced credit. The state multiplies the calculated credit by a fraction: your adjusted gross income divided by your adjusted gross income plus any Medical Assistance vendor payments. For nursing home and intermediate care facility residents, gross rent for the credit calculation is set at $600 per month.9Minnesota Office of the Revisor of Statutes. Minnesota Code 290.0693 – Renter’s Credit
If you were in a care facility for only part of the year, you can choose to leave the facility rent out and use only the rent from your other housing. Your household income for the calculation still covers the full calendar year.9Minnesota Office of the Revisor of Statutes. Minnesota Code 290.0693 – Renter’s Credit
Getting the Numbers Right
The Department of Revenue matches your reported rent against what your landlord filed, so before you send anything, compare your Schedule M1RENT entries line by line against your CRPs. A fraudulent claim carries a penalty of 50 percent of the fraudulent refund amount, and criminal charges are possible.1Minnesota Department of Revenue. 2025 Property Tax Refund Return (M1PR) Instructions The IRS separately imposes a 20-percent penalty on excessive refund or credit claims where no reasonable cause exists.10Internal Revenue Service. Erroneous Claim for Refund or Credit Honest mistakes aren’t fraud, but they can still slow a refund or reduce it, so the check is worth the few minutes.