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Last Updated: 12/29/2016

Subtraction for Dependents, Seniors, or Disabled Persons

This subtraction lowers the “household income” used to figure your Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund , which may increase the amount of your refund. (See Household Income for Income Tax Credits and the Property Tax Refund.)

To qualify, you must meet at least one of these requirements:

  • You or your spouse were age 65 or older on (or before) Jan. 1, 2017,
  • You or your spouse were disabled, as defined below, on (or before) Dec. 31, 2016.
  • You had dependents, as defined below. (Don’t count yourself or your spouse.)

To calculate your subtraction, complete the worksheet on page 9 of the Form M1PR instructions.

Dependents

Don’t count you or your spouse as a dependent. Include any dependents you claimed on your federal tax return or – if you didn’t file a federal return – anyone you could have claimed as a dependent.

You may include a “qualifying relative” whom you could have claimed as a dependent if they hadn’t received more than half of their financial support from public assistance.

Disabled Persons

You are considered disabled if the Social Security Administration certifies you’re disabled, or if you’re unable to work for at least one year due to a disability or blindness. You must have been disabled before the end of the year to claim disabled status on Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.

For more information, see the Form M1PR instructions.