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

Index

Page

Address (where to file) . . . . . . . . . . . . . . . . 3

Fellowships . . . . . . . . . . . . . . . . . . . . . . . . . 6

Qualifications . . . . . . . . . . . . . . . . . . . . . . . 2

Adoption assistance . . . . . . . . . . . . . . . . . 6

Filing (how, when, and where) . . . . . . . . . 3

Questions 1 to 6 on Schedule H . . . . . . . . 5

Amending Schedule H or H-EZ . . . . . . . . . 4

Food stamps . . . . . . . . . . . . . . . . . . . . . . . 6

Railroad retirement benefits . . . . . . . . . . . 6

Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Foster care payments . . . . . . . . . . . . . . . . 6

Refund questions . . . . . . . . . . . . . . . . . . . . 3

Assemble (how to assemble your claim) 10

Free tax preparation . . . . . . . . . . front cover

Rent, renters . . . . . . . . . . . . . . . . . . . . 9-10

Assistance (help in preparing your claim)

Fuel assistance . . . . . . . . . . . . . . . . . . . . . 6

Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Business use of home . . . . . . . . . . . . . 9, 10

Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Scholarships . . . . . . . . . . . . . . . . . . . . . . . . 6

Capital gains . . . . . . . . . . . . . . . . . . . . . . . 7

Home, sale of . . . . . . . . . . . . . . . . . . . . . . . 7

Separated in 2006 . . . . . . . . . . . . . 5, 11, 12

Capital loss carryforward . . . . . . . . . . . . . . 7

Homeowners . . . . . . . . . . . . . . . . . . . . 8-10

Shared living quarters . . . . . . . . . . . . . . . . 9

Caretaker supplement payments . . . . . . . 6

Household income . . . . . . . . . . . . . . . . . 5-8

Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Cash public assistance . . . . . . . . . . . . . . . 6

How to file . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Sign your claim . . . . . . . . . . . . . . . . . . . . 10

Checklist . . . . . . . . . . . . . . . . . . . front cover

IRA, SEP, SIMPLE . . . . . . . . . . . . . . . . . . 6

Social security, SSI, SSI-E, SSD benefits 6

Child support . . . . . . . . . . . . . . . . . . . . . . . 6

Income . . . . . . . . . . . . . . . . . . . . . . . . . . 5-8

Special Instructions . . . . . . . . . . . . . . 11, 12

Computing your credit . . . . . . . . . 10, 13, 14

Income continuation . . . . . . . . . . . . . . . . . 7

Spousal impoverishment . . . . . . . . . . . . . 11

County relief . . . . . . . . . . . . . . . . . . . . . . 2, 6

Kinship care . . . . . . . . . . . . . . . . . . . . . . . . 6

Spouse died in 2006 . . . . . . . . . . . . . . . . 12

Death of a spouse . . . . . . . . . . . . . . . . . . 12

Landlord will not sign rent certificate . . . . 9

Support payments . . . . . . . . . . . . . . . . . . . 6

Deceased claimant . . . . . . . . . . . . . . . 2, 10

Lottery and gaming credit . . . . . . . . . . . . . 9

Tables for computing credit . . . . . . . . 13, 14

Deferred compensation . . . . . . . . . . . . . . . 6

Marital property law . . . . . . . . . . . . . . 11, 12

Tax bills . . . . . . . . . . . . . . . . . . . . . . . . 8-10

Definitions –

Married (marriage took place) in 2006 . . 12

Taxable income . . . . . . . . . . . . . . . . . . . . . 5

Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Military compensation . . . . . . . . . . . . . . . . 6

Tax-exempt housing . . . . . . . . . . . . 2, 9, 10

Homestead . . . . . . . . . . . . . . . . . . . . . . . . 4

Mobile homes . . . . . . . . . . . . . . . . . . . . . 8, 9

Tax-free exchanges . . . . . . . . . . . . . . . . . . 6

Household . . . . . . . . . . . . . . . . . . . . . . . . 4

Name and address area . . . . . . . . . . . . . . 5

Telephone numbers . . . . . . . . . . . . . . . . 3-4

Household income . . . . . . . . . . . . . . . . . . 4

Net operating loss carryforward . . . . . . . . 7

Unemployment compensation . . . . . . . . 5, 6

Wisconsin Works (W2) payment . . . . . . 4

Ownership of homestead . . . . . . . . . . . 8, 10

When to file . . . . . . . . . . . . . . . . . . . . . . . . 3

Dependent deduction . . . . . . . . . . . . . . . . . 8

Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Where to file . . . . . . . . . . . . . . . . . . . . . . 3, 4

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . 7

Property Tax Deferral Loan

Which schedule to file . . . . . . . . . . . . . . . . 3

Divorced claimants . . . . . . . . . . . . . . . 4, 12

Program . . . . . . . . . page 3 of Schedule H

Wisconsin Works (W2) payments . 2, 4, 6, 10

Electronic filing . . . . . . . . . . . . . . . . . . . . . . 3

Property taxes . . . . . . . . . . . . . . . . . . . 8-10

Workers’ compensation . . . . . . . . . . . . . . . 7

General Instructions

A. Do You Qualify?

b. Are you currently living in a nursing home and also receiving

Title XIX medical assistance?

To see if you qualify for homestead credit, answer “Yes” or

c. For EACH MONTH of the entire 2006 year, did you receive

“No” to all of the questions in Steps 1 and 2 below.

either Wisconsin Works (W2) payments (see definition F.5

on page 4) of any amount or county relief payments of $400

Step 1

or more?

If you answer “No” to any question in Step 1, do not complete

d. Did you live FOR THE ENTIRE YEAR 2006 in housing that

Schedule H or H-EZ; you do not qualify for homestead credit.

is exempt from property taxes? (A municipal housing

If you answer “Yes” to all four questions, go on to Step 2.

authority property created under sec. 66.1201, Wis. Stats.,

is not considered tax-exempt for homestead credit purposes

a. Were you age 18 or older as of December 31, 2006? (If

if that authority makes payments in lieu of property taxes to

you were born on January 1, 1989, you are considered to

the city or town in which it is located. If you live in public

be age 18 as of December 31, 2006.)

housing, you may wish to check with your manager.)

b. Were you a legal resident of Wisconsin from January 1

Note: If you are claiming property taxes on your former

through December 31 of 2006?

homestead (see paragraph 8 on page 10 under “Exceptions:

Homeowners and/or Renters”), this limitation does not apply,

c. Was your household income (see definition F.4 on page 4)

so answer “No.”

for 2006 less than $24,500?

e. Have you claimed or will you claim a Wisconsin farmland

d. Were you the owner or renter of the Wisconsin homestead

preservation credit or veterans and surviving spouses

(see definition F.1 on page 4) you lived in during 2006?

property tax credit for 2006?

Step 2

f. Has another member of your household (see definition F.3

on page 4) filed a 2006 Schedule H or H-EZ?

If you answer “Yes” to any question in Step 2, do not complete

Schedule H or H-EZ; you do not qualify for homestead credit.

g. Is the Schedule H or H-EZ being filed on behalf of a person

who is deceased?

a. Were you claimed or will you be claimed as a dependent

on someone else’s 2006 federal income tax return? (If you

If you answered “Yes” to all of the questions in Step 1 and “No”

were age 62 or older on December 31, 2006, this limitation

to all of the questions in Step 2, complete Schedule H or H-EZ

does not apply to you, so answer “No.” If you were born on

(see “Which Schedule to File” on page 3) to see if homestead

January 1, 1945, you are considered to be age 62 on

credit is available to you. Meeting all of the qualifications in

December 31, 2006.)

Steps 1 and 2 does not guarantee you will receive a homestead

credit.

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 3

Related Articles

Related forms

Related Categories