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

Line Instructions

• 9a (6a of Schedule H-EZ) Unemployment compensa-

• 9f (6f of Schedule H-EZ) Contributions to IRA, self-

tion Fill in the total amount of unemployment compensation

employed SEP, SIMPLE, and qualified plans Fill in

received in 2006 that is not already included on line 7 or 8b

contributions to these plans that were deducted from

(line 4 or 5b of Schedule H-EZ). Both taxable and nontaxable

income on the income tax return (do not include rollover

unemployment compensation must be included in house-

contributions or nondeductible contributions). These deduc-

hold income.

tions are reported in the “Adjusted gross income” section of

federal Form 1040 or 1040A.

• 9b (6b of Schedule H-EZ) Social security, SSI, SSI-E,

SSD, and caretaker supplement Fill in the total amount of

• 9g (6g of Schedule H-EZ) Interest on United States

social security benefits received in 2006. Include amounts

securities and state and municipal bonds Fill in any non-

deducted for Medicare premiums ($88.50 per person per

taxable interest received on securities of the federal

month, or $1,062.00 for the entire year), and any social

government or its instrumentalities, such as U.S. Savings

security death benefit ($255) received. Also fill in federal

Bonds or Treasury Notes, and on nontaxable state and

and state SSI (supplemental security income), SSI-E

municipal bonds, such as Higher Education Bonds.

(supplemental security income – exceptional needs), SSD

(social security disability), and caretaker supplement

• 9h Scholarships, fellowships, grants, and military

payments.

compensation Fill in the total amount received in 2006 for

NONTAXABLE scholarship and fellowship income (for

Do NOT include social security or SSI payments paid directly

example, scholarships or fellowships used for books or

to your children, or Title XX benefits (payments for services).

tuition), educational grants, or military compensation (for

example: basic quarters and subsistence allowances; VEAP

• 9c (6c of Schedule H-EZ) Railroad retirement Fill in the

payments; G.I. Bill benefits; pay from duty in a combat zone;

total amount of railroad retirement benefits received in 2006.

or pay received by certain members of a reserve component

Include amounts deducted for Medicare premiums ($88.50

of the armed forces). Nontaxable pay from duty in a combat

per person per month, or $1,062.00 for the entire year).

zone is generally reported in box 12 of the wage and tax

statement, Form W-2, preceded by the prefix Q.

• 9d (6d of Schedule H-EZ) Pensions and annuities,

including IRA, SEP, SIMPLE, and qualified plan

Do not include student loans or amounts included elsewhere.

distributions Fill in the GROSS amount of ALL pensions

Note: If scholarship or fellowship income is included on

and annuities received in 2006 and not included elsewhere.

line 7 of Schedule H, and any portion of that income was

Include veterans’ pensions, disability payments, any

included on your 2005 homestead credit claim, you may

amounts you contributed to a pension fund, and nontaxable

subtract the amount included in 2005 household income.

IRA, SEP, SIMPLE, and qualified plan distributions. Both

Fill in the amount as a negative number on line 9h, and

taxable and nontaxable amounts must be included in house-

reduce your 2006 household income by this amount.

hold income.

Exceptions: Do not include nontaxable rollovers (amounts

• 9i (6h of Schedule H-EZ) Child support, maintenance

transferred from one retirement plan to another) or tax-free

payments, and other support Fill in the total amount of

Section 1035 insurance contract exchanges. If all or a part

any court ordered support payments received in 2006, in-

of a pension or annuity distribution in 2006 includes a rollover

cluding child support and family maintenance, but not foster

amount or a tax-free exchange, write “Rollover” or “Tax-Free

care, voluntary support, or amounts included elsewhere.

Exchange” near line 9d (line 6d of Schedule H-EZ). Attach

a copy of federal Form 1099-R.

• 9j (6i of Schedule H-EZ) Wisconsin Works (W2), county

relief, kinship care, and other cash public assistance

Example: In 2006, you received pension income of $3,500,

Fill in the total amount of any Wisconsin Works (W2), county

$2,700 of which is taxable income and is included on line 7

relief, kinship care, and other cash public assistance

(line 4 of Schedule H-EZ). No portion of the $3,500 was a

payments (such as adoption assistance) received in 2006.

rollover. Fill in $800 ($3,500 - $2,700) on line 9d (line 6d of

Do not include the following: a prior year’s homestead credit;

Schedule H-EZ).

nontaxable foster care; gifts; food stamps; nontaxable

community options program (COP) payments; or fuel or

Note: Taxable rollovers or conversions from one retirement

energy assistance paid to a fuel supplier or utility, or provided

plan to another, such as from a traditional IRA to a Roth

under the federal Low-Income Home Energy Assistance Act.

IRA, should have been included as income on your Wis-

consin return and may not be subtracted in determining

Note to Schedule H filers: If you received Wisconsin Works

household income.

(W2) or county relief payments, check the bottom box in the

area above line 13; you may need to fill in Schedule 3 on

• 9e (6e of Schedule H-EZ) Contributions to deferred

page 3 of Schedule H. See paragraph 5 under “Exceptions:

compensation plans Fill in contributions to deferred

Homeowners and/or Renters,” on page 10.

compensation plans that were excluded from income on

the income tax return (do not include nondeductible

• 10 and 11a Add lines 7 through 9j. Fill in the total on line 10,

contributions). Excluded deferred compensation is generally

at the bottom of page 1 of Schedule H, and on line 11a, at

reported in box 12 of the wage and tax statement, Form W-2,

the top of page 2.

preceded by the prefix D, E, F, G, H, S, or Y.

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 7

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