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Last updated: 14 October 2026
Minnesota renters can claim a state tax credit for qualifying rent. But the form changed. A renter who uses the old property tax refund form may miss the right filing process.
Bottom Line
For rent paid in 2024 or later, claim Minnesota’s refundable Renter’s Credit on your state income tax return: Form M1, Schedule M1RENT, and Schedule M1REF. Do not file a new renter refund on Form M1PR. Start at the Minnesota Renter’s Credit page. This is a tax credit, not a grant or a monthly rent payment.
Start Here
- Choose the rent year. Rent paid in 2025 is reported on a 2025 state return filed in 2026. Rent paid in 2026 is normally reported in the 2027 filing season.
- Find your Certificate of Rent Paid (CRP). Ask your landlord or building manager for a certificate for each unit you rented.
- Choose a filing method. Use tax software that supports the credit, paper state forms, or a qualified free tax-preparation site.
| Rent year | What to file | Key point |
|---|---|---|
| 2023 or earlier | Old Form M1PR | New original renter claims are closed. Some past returns may still be amended. |
| 2024 | 2024 Form M1 with M1RENT and M1REF | This was the first year of the income-tax credit method. |
| 2025 | 2025 Form M1 with M1RENT and M1REF | The normal due date was 15 April 2026. |
| 2026 | 2026 income-tax forms when issued | Use 2026 limits; check the state’s 2027 filing instructions when released. |
What Changed: M1PR Is Not the Renter Form Now
Under the old system, renters sent a separate property-tax-refund return, Form M1PR. Minnesota switched to a refundable income-tax credit starting with rent paid in 2024. The state explains the change on its former renter refund page. That page says the final date for a new original claim for 2023 rent was 15 August 2025.
A refundable credit can reduce Minnesota income tax owed or add to an income tax refund. You do not need to be a homeowner. You also do not need to owe Minnesota income tax to benefit, but you do need to submit the required returns.
The August homeowner property-tax-refund calendar is not the renter filing calendar. Form M1PR remains relevant to homeowners. The Minnesota property-tax overview covers those different homeowner programs.
Who May Qualify in Minnesota?
According to the Department of Revenue FAQs, a renter generally needs a valid Social Security number or Individual Taxpayer Identification Number, full-year or part-year Minnesota residency, and rent paid for a place lived in during the year. The building must have property tax or qualifying payments in place of property tax.
You cannot claim the credit if someone can claim you as a dependent on their tax return. Income also matters, even if your wages are low or you receive retirement benefits. The state uses adjusted gross income with allowed subtractions, not simply the amount of your monthly Social Security check.
For the 2025 form, qualifying seniors and people with certain disabilities may use a $5,200 subtraction on Schedule M1RENT. This lowers the income used for the credit calculation; it is not an extra $5,200 check. The 2025 instructions apply the age test to a person born before 2 January 1961. Other subtractions can apply for eligible dependents and certain stipends. See the 2025 M1RENT instructions.
There is no special age minimum for renters generally. A younger renter can qualify. For a married couple, the tax filing status and whether the spouses lived together can change the amount of income and rent used. Do not copy a neighbor’s figures onto your form.
2025 and 2026 Credit Limits Are Different
Do not mix the year the rent was paid with the year you send the return. The Department of Revenue’s general renter page still gives 2025 amounts. Its separate inflation table lists higher amounts for tax year 2026, normally claimed in 2027.
| Rent paid | Income cutoff | Top possible credit |
|---|---|---|
| 2025 | Household income below $77,570 | $2,720 |
| 2026 | Below $79,330 on published 2026 schedule | $2,780 |
These are ceilings, not typical payments. Sources: the state’s 2025 renter guidance and 2026 inflation-adjusted schedule. Confirm the final tax-year instructions before filing.
The calculation uses household income and a measure based on rent. The 2025 M1RENT schedule uses 17% of qualifying rent as one step, then the state’s credit table. It does not mean every renter receives 17% of rent back. The result can be much less or zero.
Example: A retiree rented in 2025, got a 2025 CRP, and is filing in October 2026. They use the 2025 income rules and 2025 forms. They must not use the higher 2026 credit ceiling just because they are filing during 2026.
Get the Certificate of Rent Paid
The Certificate of Rent Paid (CRP) lists the rent the landlord reported for the prior year. Property owners and managing agents must provide it by 31 January after the rent year. Your CRP may show rent subsidies and other details needed for the credit. You may need more than one CRP if you moved.
Compare the certificate with your lease, payment records, rental dates, and address. If it is missing or wrong, first request a correct CRP from your landlord or property manager. If it is still unavailable or incorrect on 1 February, contact Minnesota Revenue about a Rent Paid Affidavit (RPA). See the official CRP and affidavit steps.
For an affidavit request, be ready with landlord contact details, the rental address and county, dates, total rent paid, and any subsidy. You will need proof of rent paid with an affidavit. For privacy, the state says an email request should include only the last four digits of a Social Security number. Do not email full identification numbers.
A missing CRP is not a reason to guess. A wrong rent figure, missing certificate, or unsupported claim can hold up the state refund. Ask Revenue how to document your exact situation before sending a paper return.
How to Claim the Credit on a Tax Return
- Gather income records. Keep your federal return, Social Security or pension tax forms, rent certificates, and dependent information.
- Start your Minnesota income tax return. For rent paid in 2025, use the 2025 Form M1 or electronic filing for that year.
- Complete the renter schedule. Use Schedule M1RENT, with the CRP data and any supported age, disability, or dependent subtraction.
- Carry the credit to the refund schedule. Put the credit on Schedule M1REF and include the required schedules with M1.
- Send everything the right way. E-filing software uses the CRP data. If mailing, include copies of all CRPs and a copy of the federal return as required by the state’s renter filing FAQs.
Mail paper income tax returns to Minnesota Individual Income Tax, Mail Station 0010, 600 N. Robert St., St. Paul, MN 55146-0010. Do not mail an income-tax renter claim to the separate homeowner M1PR processing address.
Very low income? The state says you must file federal and Minnesota returns to claim this credit even when ordinary income-based filing rules would not require them. Its FAQ also says a person with $0 federal adjusted gross income must file by paper because software may reject that filing. Ask a free tax preparer to check your return rather than entering made-up income.
2025 deadline: The regular state income-tax deadline was 15 April 2026. Minnesota’s income-tax due date guidance lists 15 October 2026 as the late-filing deadline to avoid a late-file penalty in applicable cases. An extension to file did not extend the April tax-payment due date. People who were not required to file income tax may have longer to claim a refund, but should check the state’s renter flyer and their own filing duty before waiting.
If You Moved, Shared Rent, or Lived in Care
| Situation | What to check first |
|---|---|
| Roommates | Each renter usually gets a separate CRP. The state’s equal-split CRP rule may differ from who actually paid. |
| Rented, then bought | You may have both a 2025 renter claim and a 2026 homeowner M1PR claim if you met each test. |
| Own a mobile home | Lot rent alone goes through homeowner M1PR, not renter M1RENT. |
| Nursing home or assisted living | Check facility property-tax status, actual rent, and payments by Medical Assistance or other programs. |
The state’s living-situation instructions explain that a married couple, separated spouses, roommates, and some care-facility residents have extra rules. Not all fees paid to a care facility count as rent. If a facility is property-tax exempt, the credit may not apply. If all rent is paid by certain aid programs, the state may also exclude the claim.
For a person who bought a home after renting, the homeowner refund has a separate date and ownership test. Read the Minnesota homestead refund guide instead of guessing whether both paths apply.
Common Mistakes, Delays, and Denials
- Sending M1PR for 2025 rent. That form is no longer the current original renter claim.
- Using the wrong tax year. A 2026 limit is not the 2025 limit.
- Leaving off M1REF or CRPs. The schedule and rent proof complete the filing path.
- Claiming a care fee as rent. Room charges and medical charges may need to be separated.
- Forgetting a renter credit on a filed return. Do not mail a new M1PR to fix it.
If your 2025 income-tax return was already processed without the credit, the state says to amend with Form M1X, Schedule M1RENT, and Schedule M1REF. Read amending an income tax return before mailing. Do not use M1PRX for a new 2025 renter credit; M1PRX is for older property-tax-refund corrections.
If the state asks for more proof, respond by the date printed in its notice. Save a copy of your CRP, rent receipts, tax return, and letters. If a credit is denied or reduced, read the exact reason and ask how to correct the missing information. The state appeals page explains formal tax appeals; the correct appeal window depends on the notice and type of decision.
Reality Check
This is a yearly tax filing process, not emergency rent assistance. A credit may take time to reach you, and it may be offset against amounts you owe. If rent is overdue now, review our Minnesota emergency help guide. For longer-term rent support, use our Minnesota housing assistance guide.
Free Help and Three Useful Call Scripts
Check the official free site finder. Volunteer Income Tax Assistance and AARP Tax-Aide may prepare Minnesota income tax returns. Sites have their own scope and seasonal hours. The Department of Revenue also has a free filing options page for eligible filers.
Call 651-296-3781 or 1-800-652-9094 for Minnesota Revenue tax questions. Its refund status numbers are 651-296-4444 and 1-800-657-3676. These are statewide Revenue contacts, not county-specific promises of personal filing help.
For a missing CRP
“I rented in Minnesota in 2025. My landlord has not given me a correct rent certificate. How do I request a Rent Paid Affidavit, and what proof should I send?”
For a past return
“I filed my Minnesota income tax return without Schedule M1RENT. Which amended forms do I need for that tax year, and where do I send them?”
For a care facility
“I live in assisted living and received a CRP. Can you help me check what part is rent, whether the building qualifies, and which records I need?”
For help sorting other benefit questions, see Minnesota senior assistance programs. For a local referral or an older adult who cannot manage tax paperwork alone, the Minnesota aging agency directory may help you find a nearby support office. These offices do not replace the Department of Revenue as the tax authority.
Resumen en español
En Minnesota, el crédito para inquilinos (Renter’s Credit) se reclama en la declaración estatal de impuestos sobre ingresos. Para el alquiler pagado en 2025, use el Formulario M1 y los anexos M1RENT y M1REF; no presente un nuevo M1PR para inquilinos. Pida el Certificado de Alquiler Pagado (CRP) al propietario. Los límites de 2025 no son iguales a los de 2026. Si el certificado falta, llame al Departamento de Ingresos al 1-800-652-9094. Si rechazaron su crédito, revise la carta y pregunte cómo corregir o apelar la decisión.
Frequently Asked Questions
Do Minnesota renters still file Form M1PR?
No. For rent paid in 2024 or later, claim the Renter’s Credit on a Minnesota income tax return with Schedule M1RENT and Schedule M1REF. M1PR is still used for certain homeowner refunds.
Can I get the credit if I owe no income tax?
Possibly. The credit is refundable, but you still need the required federal and Minnesota tax returns. A person with zero federal adjusted gross income may need to file on paper.
What if my landlord will not give me a CRP?
Ask for the certificate or a correction first. If it is still missing or wrong on February 1, contact Minnesota Revenue about a Rent Paid Affidavit and proof of rent paid.
Are the 2025 and 2026 income limits the same?
No. State guidance lists household income below $77,570 and a top credit of $2,720 for 2025. Its published 2026 schedule excludes income of $79,330 or more and has a top credit of $2,780. Use the limit for the rent year.
What if I already filed without the credit?
After your original income tax return is processed, follow Minnesota Revenue’s instructions to amend it with Form M1X, Schedule M1RENT, and Schedule M1REF. Do not file a new renter Form M1PR.
About This Guide
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Last updated: 14 October 2026 · Next review: 12 January 2027
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