Form M1PR - Property Tax Refund uses Household Income, or your federal adjusted gross income + most types of nontaxable income - qualified retirement plan contribution, dependent, elderly or disabled subtraction.
Your total household income might not be the same income listed on your income tax return. This could include:
- contributions to an employee elective deferral plan, such as a 401(k), 403(b), 457 deferred compensation, or SIMPLE/ SEP plan
- contributions to a dependent care account and/or medical expense account
- nontaxable employee transit and parking expenses
- veterans’ benefits
- nontaxable scholarships, fellowships, grants for education, including those from foreign sources, and tuition waivers or reductions
- nontaxable pension and annuity payments, including disability payments
- income excluded by a tax treaty
- lump-sum distribution reported
A full list of household income items can be found here: http://www.revenue.state.mn.us/Forms_and_Instructions/m1pr_inst_16.pdf page 8, line 5
