5049, 2013, Worksheet For Married, Filing Separately Claimants Page 2
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1
2Instructions for Worksheet for Married, Filing Separately
and Divorced or Separated Claimants (Form 5049)
This form is intended to assist you to correctly calculate
Cathy’s Form 5049
total household resources for the Homestead Property
When completing Part 1, Cathy would enter 01-01-2013
Tax Credit (MI-1040CR or MI-1040CR-2) or Home
in the FROM box and enter 10-01-2013 in the TO box.
Heating Credit (MI-1040CR-7) when married, filing
She would continue to Part 2 and would enter her income
separately or divorced during the tax year.
for the period the homestead was shared in column
A, which would be $15,014 on line 2. She would enter
Instructions for the income breakdown can be found
Karl’s income for the period the homestead was shared
in the following booklets: MI-1040, MI-1040CR-2 or
in column B, which would be $18,767 on line 2. Cathy
MI-1040CR-7.
would total columns A and B on line 18.
Example 1
Step
2:
Before
continuing
to
their
Homestead
Jackie and John are married, filing separately and
Property Tax Credit claims, Karl and Cathy would
maintained separate homesteads all year. Jackie is filing
review the example under “Divorced or Separated in
for a Homestead Property Tax Credit. As they did not
2013” on page 26 of the MI-1040 Instruction Book
share a homestead during the year she would not need to
as well as Michigan Homestead Property Tax Credits
include John’s income and would skip to Part 3 of Form
for Separated or Divorced Taxpayers (Form 2105).
5049. She would complete the explanation box in Part 3
indicating that she maintained a separate homestead all
Example 3
year.
Ron and Tabatha are married, filing separately and
Example 2
shared a homestead for the entire year.
The couple
decides that Ron will claim the Homestead Property Tax
Karl and Cathy separated on October 2, 2013. Cathy
Credit and Tabatha will not.
continued to live in the home and Karl moved to an
apartment on October 2. They file federal and state
• Ron earned $25,000 of wages for the year.
returns as married, filing separately.
• Tabatha earned $7,000 of wages for the year and $500
• Cathy earned $20,000 of wages evenly throughout the
of interest.
year.
When completing Part 1 of Form 5049, Ron would enter
• Karl earned $25,000 of wages evenly throughout the
01-01-2013 in the FROM box and 12-31-2013 in the TO
year
box.
• They lived together for 274 days.
In column A, Ron would enter $25,000 on line 2,
Step 1: Calculate the prorated total household resources
representing the income he earned while they shared a
for each spouse for the 274 days they lived together.
homestead (the entire year), and $25,000 on line 18. In
Divide each spouse’s total income by 365 days, then
column B, he would report $7,000 of Tabatha’s wages on
multiply that figure by 274.
line 2 and $500 of her interest on line 3, representing the
income she earned while they shared a homestead (the
Cathy ($20,000/365) x 274 = $15,014
entire year). Ron would total column B and enter $7,500
Karl ($25,000/365) x 274 = $18,767
on line 18. He would carry the amount from line 18,
column B, to the “Other nontaxable income” line on his
Karl’s Form 5049:
MI-1040CR with a description of “Form 5049.” He would
When completing Part 1, Karl would enter 01-01-2013 in
check the box for “Married, Filing Separately” on his
the FROM box and enter 10-01-2013 in the TO box. He
MI-1040CR.
would continue to Part 2 and would enter his income for
the period the homestead was shared in column A, which
would be $18,767 on line 2. He would enter Cathy’s
income for the period the homestead was shared in
column B, which would be $15,014 on line 2. Karl would
total columns A and B on line 18.
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