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Dependents, Seniors, or Disabled Persons

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Subtraction for the Property Tax Refund

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When claiming a Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund (Form M1PR), you may qualify for a subtraction to reduce your household income. This subtraction may increase the amount of your refund. For more information on household income, see Household Income for the Property Tax Refund.

Who Qualifies

You may qualify if at least one of these is true:

  • You or your spouse were age 65 or older on or before Jan. 1, 2021
  • You or your spouse have a permanent and total disability (as defined below) on or before Dec. 31, 2020
  • You had dependents (as defined below)

Permanent and Total Disability

You are considered to have a permanent and total disability if any of these applied on or before Dec. 31, 2020:

  • You were certified as having a disability by the Social Security Administration
  • You were unable to work for at least 12 consecutive months because of a disability
  • You cannot see better than 20/200 in your better eye with corrected lenses, or your field of vision is not more than 20 degrees

Dependents

Include any dependents you claimed on your federal income tax return. If you did not file a federal return, include anyone you could have claimed as a dependent. Do not include yourself or your spouse as a dependent.

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

Subtraction Amount

See the instructions for Form M1PR to calculate your subtraction.

Contact Info

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