To qualify, all of these must be true:

• You have a valid Social Security Number or Individual Taxpayer Identification Number
• You must be a full year or part year Minnesota resident
• You lived in and paid rent on a Minnesota building where the owner was assessed property tax or made payments in lieu of property tax
• Your household income is below $75,390 (see below)
• You cannot be claimed as a dependent on someone else’s tax return

Household Income

Household income for the renter’s credit is your adjusted gross income minus subtractions for:

• Those over 65 or disabled
• Dependents claimed on Schedule M1DQC

If you are a part-year resident, household income only includes adjusted gross income received while a Minnesota resident. If you are married filing separately, your household income includes your spouse’s income while you were married and living together.

The amount you are eligible for depends on your specific filing situation. The maximum credit is $2,640.

Certain subtractions can help you qualify for the refund or increase your refund amount. You may claim a subtraction for each of these that apply:

• You had dependents
• You or your spouse were age 65 (born before January 2, 1960)
• You or your spouse had a permanent and total disability on or before December 31, 2024
   

To claim the credit, you must file an income tax return and provide your Certificate of Rent Paid (CRP) information.

• Electronically: Use tax software to file your Minnesota income tax return online.
• By mail: Download and complete Form M1, Schedule M1REF, and the new Schedule M1RENT. Mail us your completed return and include copies of all your CRPs from the past year, or your refund may be delayed or denied.

If you did not claim the Renter’s Credit when you filed your income tax return, you must amend your income tax return to claim it.

Download and complete Form M1X, Schedule M1REF, and Schedule M1RENT. Mail us the completed form including all schedules, and copies of all your CRPs.

Visit Amending an Income Tax Return for more information. 

The CRP shows how much rent you paid during the previous year. Your property owner or managing agent must give you a completed CRP by January 31.

What if my CRP is incorrect or I did not receive one?

Ask your property owner or managing agent to correct or provide your CRP.

If your property owner or managing agent does not correct or provide it by February 1, you may request a Rent Paid Affidavit (RPA) from the Minnesota Department of Revenue.

If you cannot get a CRP from your property owner or managing agent, you can request a Rent Paid Affidavit (RPA). We issue Rent Paid Affidavits beginning February 1 each year. You must include a copy of the RPA and proof of rent paid with your return even if you later receive a CRP from your landlord. 

To request an RPA, contact us and provide us the following:

• Your Information
  • Name
  • Current address
  • Phone number
  • Date of birth
  • Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)

Note: If you are married, provide your spouse's name, date of birth, and Social Security Number.

• Landlord Information (required)
  • Name
  • Address
  • Phone number
     
• Unit Information
  • Address
  • County
  • Number of renters
  • Dates rented
  • Total rent you paid for the year of the affidavit
  • Rent subsidies received, such as Section 8 or other rental assistance programs

Request your RPA by:

If you are filing or amending a Renter’s Property Tax Refund return (Form M1PR) for 2023 or before, visit Renter’s Property Tax Refund for more information.