Instrucons for Form M1PRX
Amended Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund Return
Line Instrucons
Lines 1-15 and Schedules 1 and 2
Follow the instructions for 2018 Form
M1PR lines 1 through 15 and Schedules 1
and 2 to enter the corrected gures.
Line 16—Original Refund Amount
Enter the refund amount from line 15 of
your Form M1PR. If your refund changed
because we adjusted your return or because
you previously led Form M1PRX, enter
the adjusted refund amount.
Line 17—Addional Refund
If line 15 is more than line 16, subtract line
16 from line 15. This is your additional
refund. Skip lines 18, 19, and 20, and sign
the signature line on page 2.
If you want your refund directly deposited
into your checking or savings account, see
the instructions for line 39.
If you owe Minnesota taxes, criminal nes,
or debts to other government agencies,
we must apply any additional property tax
refund to these debts. If you participate in
the Senior Citizens Property Tax Deferral
Program, we will apply your additional
refund to your deferred property tax total.
If your debt is less than your additional
refund, you will receive the difference.
Line 19—Interest
You must pay interest on the amount on line
18.
To determine the interest you owe, visit
our
website at www.revenue.state.mn.us
and type interest rates into the Search box.
Line 20—Amount You Owe
Add lines 18 and 19 and enter the result on
line 20 of Form M1PRX. This is the total
amount you must pay.
You may pay the amount you owe electron-
ically, by credit card, or by check.
To Pay Electronically:
• Go to www.revenue.state.mn.us and
type make a payment into the Search
box.
• If you do not have internet access, you
can pay by phone at 1‑800‑570‑3329
Follow the prompts for individuals making
an amended property tax refund payment.
You will need your Social Security number
and date of birth—and your spouse’s Social
Security number and date of birth, if ling a
joint return—and your bank routing number
and account number.
Use Form M1PRX to amend your original
Form M1PR, Homestead Credit Refund (for
Homeowners) and Renter's Property Tax
Refund.
Use corrected gures for lines 1 through 15.
You can use Form M1PRX to either apply
for an additional refund or pay back some
or all of the refund you received.
Should I le Form M1PRX?
File Form M1PRX if your property tax
refund amount on Form M1PR changes for
any reason, including any of the following:
• You made a mistake on your original
Form M1PR.
• You are a homeowner who received a
corrected Statement of Property Taxes
Payable.
• You are a homeowner who received
an abatement of some of your property
taxes.
• You are a renter who received a corrected
or an additional Certicate of Rent Paid
(CRP).
• Your household income has changed.
There are civil and criminal penalties for
not ling an amended return if you are
required to do so, and for ling a return
containing false information.
Explanaon of Change
You must include an explanation of any
changes you are making. Enclose a separate
page with your Form M1PRX to explain
the changes.
Deadline for Filing
The deadline for ling Form M1PRX is 3.5
years from the due date of your Minnesota
income tax return for the same year:
Year of
Form M1PR Due Date
2015 October 15, 2019
2016 October 15, 2020
2017 October 15, 2021
2018 October 15, 2022
What will I need?
To complete Form M1PRX, you may need
any of the following (for the year you are
amending):
• A copy of the original 2018 Form M1PR
• 2018 Form M1PR instructions (including
refund tables)
• Any documents you received from the
Minnesota Department of Revenue mak-
ing a change to your Minnesota income
tax return
• Any documents you received from the
Internal Revenue Service (IRS) making a
change to your federal income tax return
• If you are a homeowner or mobile home
owner, any corrected Statements of Prop-
erty Taxes Payable
• If you are a renter, any corrected CRPs.
Submit the CRPs issued and signed by
your landlord. Do not use a CRP created
by software you used to complete your
return. You must include a copy of any
corrected CRP you received. If you
do not, your refund will be delayed or
denied.
All Applicants
Your Name and Address
Enter your current name and address. If
you have changed your name since you
led your original Form M1PR, explain the
change on a separate sheet.
Place an X in All Boxes That Apply
Place an X in each box that applied to you
during the year you are amending. If you
do not place an X in the same boxes that
you placed an X in on your original Form
M1PR, explain the change on a separate
sheet.
Federal Changes
If you are ling Form M1PRX because the
IRS made a change to your income, place
an X in the box below the name and address
section. Include a copy of any documents
you received from the IRS when you le
your Form M1PRX.
Filing an Amended Return For
Another Taxpayer
If you are ling Form M1PRX for another
person, enclose a completed Form REV184,
Power of Attorney, or a copy of the court
appointment authorizing you to represent
the person.
If you are ling Form M1PRX on behalf of
a deceased person, any additional refund
would be considered part of the estate. In-
clude Form M23, Claim for a Refund For a
Deceased Taxpayer, and a copy of the court
appointment authorizing you to represent
the deceased person when you le Form
M1PRX.
Continued