Are adult children that are nondependents, who live with you, considered co-occupants when completing the MN property tax section?

[MonikaK1]

Yes, they would be considered co-occupants for this purpose.

The instructions for Worksheet 5 - Co-occupant Income (homeowners), state:

Complete this worksheet only if you are a homeowner and had another individual living with you who is not your:

 • Tenant

 • Dependent, as defined under Internal Revenue Code sections 151 and 152 

• Parent or spouse’s parent (unless that individual is a co-owner of the house and lives with you) 

• Spouse, if filing Form M1PR separately 

Please see the Instructions for Form M1PR for more information.

You may be eligible for a refund based on your household income (see pages 8 and 9) and the property taxes or rent paid on your primary residence in Minnesota.

Property owners and managing agents will provide each adult living in the rental unit a separate CRP. Each CRP will reflect an equal portion of the rent paid. Married couples will receive a separate CRP for each spouse. If you have adult dependents living in the rental unit, they will receive a separate CRP. When completing your return, combine the rent amounts from line 3 of your CRP with the rent of your spouse and any adult dependent(s). Include copies of each CRP with your return. For information about what amounts are included in rent on the CRP, go to www.revenue.state.mn.us and enter Renter’s Property Tax Refund into the search box.

Nonhomestead classification. If the property is not classified as homestead on your property tax statement or you bought your home in 2023, you must apply for homestead status with your county assessor’s office and submit the application on or before December 31, 2024. When you apply for homestead status, request a signed statement saying that your application was approved. Include it with your Form M1PR. Delinquent taxes. If there are delinquent property taxes on your home, you cannot file a return unless you pay or make arrangements with the county by August 15, 2025. Include a copy of your receipt or a signed confession of judgment statement from your county auditor or treasurer. After your homestead application has been approved or you have paid or made arrangements to pay delinquent taxes, include the amount from line 5 of your property tax statement on line 19 of Form M1PR.