Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue

Line Instructions

5. If the property tax bill for your homestead does not show

verification of your rent, contact the Department of Revenue

any lottery and gaming credit, do one of the following:

at (608) 266-8641 for additional instructions.

a) If you received or will receive a lottery and gaming credit

3. Only rent paid for a homestead subject to property taxes

separately, subtract the credit from the amount shown

may be claimed. However, rent may be claimed for property

on your property tax bill. Include only the net amount

that is owned and operated by a municipal housing authority

on line 13 (line 8 of Schedule H-EZ). Attach a note

created under sec. 66.1201, Wis. Stats., that makes pay-

indicating the amount of the lottery and gaming credit.

ments in lieu of property taxes to the municipality.

b) If you did not and will not receive a lottery and gaming

4. If in 2006 you rented a mobile home or the land on which it

credit on your homestead for 2006, attach a note

was located, attach a completed rent certificate. On line 14a

explaining this.

or 14c of Schedule H (line 9a or 9c of Schedule H-EZ), fill

in the rent from line 10b and/or 13a of the rent certificate.

Line 14 (Line 9 of Schedule H-EZ) – Renters

As a renter of a mobile home, any mobile home taxes,

mobile home parking permit fees, or municipal fees you

If heat was included in your rent, fill in the amount from line 13a

paid may only be claimed as rent.

of your rent certificate(s) on line 14a of Schedule H (line 9a of

Schedule H-EZ). Fill in 20% (.20) of that amount on line 14b

Exceptions: Homeowners and/or Renters

(line 9b of Schedule H-EZ).

1. If during 2006 you were separated from your spouse, you

If heat was not included in your rent, fill in the amount from

became married or divorced, or your spouse died, read

line 13a of your rent certificate(s) on line 14c of Schedule H

the appropriate section(s) of the “Special Instructions” on

(line 9c of Schedule H-EZ). Fill in 25% (.25) of that amount on

pages 11 and 12 before you complete line 13 or 14.

line 14d (line 9d of Schedule H-EZ).

2. If you moved during 2006, review instructions a) through

DO NOT CHANGE any of the information on the rent certificate

g) below and follow each that apply.

your landlord has prepared for you. The department will not

accept altered rent certificates. If any information has been or

a) Attach a schedule listing the address of each dwelling

needs to be changed, your landlord must prepare a new rent

and the dates you lived there in 2006.

certificate.

b) Claim the prorated property taxes or rent only for the

time you occupied each dwelling in 2006. If you are

Attach to your Schedule H or H-EZ the rent certificate(s)

claiming less than 12 months of property taxes and/or

completed and signed by your landlord(s). A separate rent

rent, attach a note explaining where you lived for the

certificate must be attached for each homestead for which you

balance of 2006.

are claiming 2006 homestead credit. Only rent paid for 2006

may be used in determining your homestead credit. If you file

c) Do not claim more than 12 months of property taxes

electronically, mail the signed rent certificate(s), not the

and/or rent. If you paid property taxes and/or rent for

electronically generated form.

two dwellings for the same time period, claim only the

amount for where you actually lived.

In certain cases you must reduce your rent or attach additional

information. Schedule H filers should see the exceptions below

d) If you owned your homestead, claim only the portion of

and on page 10. Schedule H-EZ filers should see Exception

property taxes prorated for the time you both owned

in the instructions for STEP 4 of Schedule H-EZ.

and occupied it.

e) If you sold your homestead in 2006, attach a copy of

Exceptions: Renters (also see “Exceptions: Homeowners

the closing statement to verify your ownership of the

and/or Renters” in the next column).

sold homestead, the prorated property taxes, and the

date of sale (also see the income instructions for line

1. If the number of occupants on line 11d of the rent certificate

11c, on page 7).

is more than one (your spouse and minor children should

not be included), and each occupant did not pay an equal

f) If you paid rent for more than one homestead for 2006,

share of the rent, fill in the Shared Living Expenses

attach a separate rent certificate for each homestead.

Schedule on the bottom of the rent certificate to compute

your allowable rent paid for occupancy only.

g) If you moved from a homestead you owned to tax-

exempt housing, see paragraph 8 on page 10.

2. If your landlord will not sign your rent certificate, complete

lines 1 through 13 on the rent certificate. If food or services

3. If your home or property was not used solely for personal

were provided by your landlord, indicate what items were

purposes while you lived there and was not part of a farm

provided and fill in your estimated value of these items on

(see definition F.2 on page 4), you must allocate property

line 12. If these items were not provided, fill in 0 on line 12.

taxes or rent between personal use and: a) business or

Check the box on line 5 of the rent certificate. Attach it,

rental use for which a deduction is allowed or allowable for

along with copies of each canceled check or money order

federal tax purposes; or b) use of a separate unit by others

receipt you have to verify your rent. If you do not have

rent free. Check the third box in the area above line 13,

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 10

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