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

General Instructions

the dollar amount of your refund. You may also get infor-

5. Wisconsin Works (W2) Payment A Wisconsin Works or

mation on your refund using the department’s secure

“W2” payment is a payment received under the Wisconsin

Internet web site at or by writing to

Works assistance program for participating in a community

the address listed on page 3 under “Help.”

service job or a transitional placement, or as a caretaker of

a newborn child.

3. TTY Telephone help is available using TTY equipment.

Amounts received under the Wisconsin Works program for

Call (608) 267-1049 (Madison) or (414) 227-4147

trial jobs are taxable wages and are not included in the

(Milwaukee). These TTY numbers may be used for both

definition of Wisconsin Works (W2) payment for homestead

assistance and refund inquiries.

credit purposes. Amounts received for job access loans,

health care coverage, child care subsidies, and transpor-

E. Refunds of Divorced Claimants

tation assistance are also not included in the definition, and

are not includable in household income.

If you became divorced after June 20, 1996, and your divorce

judgment states that your former spouse must pay a tax liability

G. Situations and Solutions

owed to the Department of Revenue, attach a copy of the

divorce judgment to your Schedule H or H-EZ. This will prevent

Publication 127, Wisconsin Homestead Credit Situations and

your refund from being applied against that tax liability.

Solutions, provides additional information about various

situations covered in these instructions, as well as some

F. Definitions

situations that are not covered. Publication 127 is available at

any Department of Revenue office or through the department’s

1. Homestead Your homestead is the Wisconsin home you

web site at .

occupy, whether you own it or rent it, and up to one acre of

land adjoining it (or up to 120 acres of land if the home-

H. Amending Schedule H or H-EZ

stead is part of a farm). For example, it may be a house, an

apartment, a rented room, a mobile home, a farm, or a

If you find that you made an error on your original Schedule H

nursing home room.

or H-EZ, fill in another Schedule H or H-EZ. Check the box at

the top of your corrected Schedule H or H-EZ to designate it as

Unless your homestead is part of a farm, it does not include

an amended return. Fill in lines 1a through 19 (lines 1a through

any part that is used for business or rental purposes where

14 of Schedule H-EZ) using the corrected amounts of house-

a deduction is allowed or allowable for federal tax purposes,

hold income, property taxes, and rent.

or a separate unit occupied by others rent free.

Include with your amended Schedule H or H-EZ a copy of the

2. Farm A farm is property used for agricultural purposes.

property tax bill(s) and/or the original rent certificate(s) for any

Your homestead is part of a farm if the property was used

additional property taxes and/or rent that is claimed.

for agricultural purposes during 2006, or if you used it for

agricultural purposes prior to 2006 and have not used it

If you filed only Schedule H or H-EZ

since then for other purposes (such as recreational or

Sign and date your amended Schedule H or H-EZ in the space

manufacturing).

provided. If you and your spouse are residing together, your

spouse must also sign.

3. Household A household is a claimant and the claimant’s

spouse living in the claimant’s homestead. If you are single,

Include with your amended Schedule H or H-EZ an explanation

you are a household, whether you live alone or with others.

of the changes you made and the reasons for those changes.

If you are married, you and your spouse are a household if

you live together. If you are married but you and your spouse

If your amended Schedule H or H-EZ has increased the amount

maintained separate homes on December 31, 2006, you

of your homestead credit, you will receive a refund for the

are each considered a separate household.

additional amount. If your amended Schedule H or H-EZ has

decreased the amount of your homestead credit, you will owe

4. Household Income Household income is all your income

the difference between the amount shown on the amended

reportable for Wisconsin income tax purposes and all the

Schedule H or H-EZ and the amount of homestead credit

items identified on lines 9a through 11i of Schedule H

previously refunded to you. If you owe an additional amount,

(lines 6a through 6i of Schedule H-EZ), less a deduction of

include your check or money order, made payable to the

$250 for each qualifying dependent.

Wisconsin Department of Revenue.

Mail your amended Schedule H or H-EZ to Wisconsin Depart-

If you were married and lived with your spouse during all of

ment of Revenue, PO Box 34, Madison, WI 53786-0001.

2006, you must combine both incomes to determine house-

hold income. If during 2006 you were separated from your

If you also filed Form 1, 1A, or 1NPR

spouse for all or part of the year (including one spouse

living in a nursing home), you became married or divorced,

If you filed Form 1 or 1A, your amended Schedule H or H-EZ

or your spouse died, see the “Special Instructions” on

must be attached to a completed Form 1X. If you filed Form

pages 11 and 12 for information on how to determine house-

1NPR, your amended Schedule H must be attached to an

hold income.

amended Form 1NPR. See the instructions for Form 1X or the

Special Instructions for Form 1NPR for information as to how

to complete the filing of your amended Schedule H or H-EZ.

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 5

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