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

Special Instructions

Part 2 Married but Separated PART of 2006

Note: The following instructions do not apply if you were

single during all of 2006, or if you were married and resided

(including one spouse in a nursing home)

with your spouse during all of 2006.

Income – If you and your spouse were separated for part

These instructions apply to you only if during 2006 you

of 2006, compute household income as follows:

were separated from your spouse for all or part of the

year, you became married or divorced, or your spouse

a) For the time you were married and living with your

died. It is not necessary to read all 5 Parts of the Special

spouse in 2006, include all of the income of both you

Instructions; refer only to the Part or Parts that pertain to

and your spouse.

your situation.

b) For the time you were married but living apart in 2006,

In these instructions, “your own income” or “your own

compute household income under Wisconsin’s marital

marital property income” means income or marital property

property law. Under marital property law, you must

income generated by your services and property. “Your

report all of your own nonmarital property income and

spouse’s income” or “your spouse’s marital property

none of your spouse’s nonmarital property income.

income” means income or marital property income

The amount of marital property income you must report

generated by your spouse’s services and property.

depends on whether you or your spouse notified each

other of the amount and nature (type) of marital

For more information about Wisconsin’s marital property

property income each of you generated during that

law or about other terms used in these instructions, such

time, as follows:

as “notification,” “marital property” income, “nonmarital

1. If you did not notify your spouse, report all of your

property” income, and “individual property,” refer to Pub-

own marital property income. If you did notify your

lication 109, Tax Information for Married Persons Filing

spouse, report one-half of your own marital property

Separate Returns and Persons Divorced in 2006, which

income.

is available at any Department of Revenue office.

2. If your spouse did not notify you, do not report any

of your spouse’s marital property income. If your

Part 1 Married but Separated ALL of 2006

spouse did notify you, report one-half of your

(including one spouse in a nursing home)

spouse’s marital property income.

Answer question 6b on Schedule H, relating to

Income –

notification.

a) Neither spouse notified the other of income – If you

and your spouse were married but you lived apart

Exceptions: The marital property law does not apply

during the entire year, and neither spouse notified the

during any time your spouse was not domiciled in (was

other of the amount and nature (type) of marital prop-

not a resident of) Wisconsin.

erty income, report all of your own household income

on Schedule H, and none of your spouse’s income. If

A marital property agreement or unilateral statement has

your spouse was in a nursing home and you received

no effect in computing your household income.

a “community spouse income allowance” under the

Spousal Impoverishment Program, that income is not

If your spouse was in a nursing home and you received a

includable in your household income.

“community spouse income allowance” under the Spousal

Impoverishment Program, that income is not includable

Answer “No” to question 6b on Schedule H.

in your household income.

b) One or both spouses notified other spouse – If you

Taxes / Rent – You may claim your combined property

and your spouse were married but you lived apart

taxes and/or rent for the time you lived together in 2006,

during the entire year, and either spouse (or both)

plus only your own property taxes and/or rent for the

notified the other of marital property income, compute

balance of 2006.

household income as explained in Part 2.b.

CAUTION: Your home is presumed to be marital property.

Taxes/Rent – Compute property taxes and/or rent as

If you contend its classification is something else (such

explained in Part 2.

as individual property), you must provide proof of that

classification; see Attachment c) instructions.

If your home is marital property, you paid all of the 2006

property taxes, and you lived in that home while living

apart from your spouse, one-half of the property taxes for

that portion of the year must be treated as rent.

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 12

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