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

Line Instructions

Lines 12a Through 12c – Total Household Income

electronically, mail the property tax bill or computer printout,

not the electronically generated form. Also, a mortgage state-

• 12a Fill in the total of lines 11a through 11i.

ment, canceled check, installment tax stub, or money order

receipt cannot be accepted.

• 12b (7b of Schedule H-EZ) You may claim a “dependent

deduction” by filling in the number of “qualifying dependents”

The property tax bill copy or computer printout must show the

and multiplying that number by $250.

year, name of the owner(s), assessed value of land and

A qualifying dependent is a person who: a) is or may be

improvements, legal description or property address, and taxes

claimed as a dependent on your federal income tax return;

before and after state aids and credits. It must have lines for

and b) occupied your (the claimant’s) homestead for more

special assessments and the lottery and gaming credit.

than six months during 2006. A dependent is considered to

have occupied your homestead during temporary absences

In certain cases you must reduce your net property taxes or

for reasons such as school, illness, or vacations.

attach additional information. Schedule H filers should see the

exceptions below and on pages 9 and 10. Schedule H-EZ filers

The six month occupancy requirement is considered to have

should see Exception in the instructions for STEP 4 of Sched-

been met if: a) the dependent was born or died during 2006

ule H-EZ.

and occupied your homestead during the entire time he or

she lived in 2006; or b) during 2006 the dependent was

Exceptions: Homeowners (also see “Exceptions:

adopted by you, was placed with you for adoption, or be-

Homeowners and/or Renters,” on pages 9 and 10)

came your stepchild, and he or she occupied your

homestead from that date to the end of 2006.

1. If there are names on the property tax bill other than yours

Caution: The term “dependent” does NOT include you or

(or your spouse’s if you were married and lived together

your spouse. Do not count yourself or your spouse in the

during all of 2006), attach a copy of a document showing

number you fill in on line 12b (line 7b of Schedule H-EZ).

your ownership percentage or life estate. The document

could be a deed, land contract, divorce judgment, final judg-

• 12c Subtract the amount on line 12b from the amount on

ment in an estate, or trust instrument. Also see paragraph 2.

line 12a. Fill in the total on line 12c. This is your total house-

hold income.

2. If you owned your homestead with others in 2006, use only

that portion of the net property taxes that reflects your

If your household income is less than your rent or property

percentage of ownership, unless one of the following

taxes, attach a note explaining how you paid your rent or

situations applies.

property taxes and your other living expenses (food, utilities,

clothing, etc.). If you received loans (including student loans)

a) If the other owner was your spouse who lived with you

or gifts, indicate the approximate amount received, but do not

during all of 2006, you may use all of the net property

include these in household income.

taxes.

If you or your spouse are age 65 or over and received no social

b) If the other owner did not live in the homestead and

security, SSI, or railroad retirement benefits in 2006, attach a

you paid or will pay all the property taxes, use the portion

note stating that you did not receive any income from any of

of taxes reflecting your ownership percentage on line 13

these sources.

(line 8 of Schedule H-EZ), and use the other owner’s

share of taxes on line 14c (line 9c of Schedule H-EZ)

Lines 13 Through 15 – Taxes and/or Rent

as rent.

If any of the four statements above line 13 apply to you,

c) If you inherited a partial ownership interest and are

check the appropriate box(es) and, if applicable, refer to the

required by the terms of the decedent's will to pay all

schedule(s) on page 3 of Schedule H.

the property taxes, you may use all the property taxes

from the date of death. Submit a copy of the will to verify

Line 13 (Line 8 of Schedule H-EZ) – Homeowners

the requirement.

If you or you and your spouse lived in your homestead during

3. If you owned and lived in a mobile home in 2006, fill in on

all of 2006 and were the sole owner(s), fill in on line 13 (line 8

line 13 (line 8 of Schedule H-EZ) the net property taxes

of Schedule H-EZ) the net property taxes from your 2006

from your 2006 personal property tax bill (payable in 2007).

property tax bill(s) (payable in 2007 – the taxes do not have to

Write “mobile home” on the property tax bill. If you owned

be paid to claim the credit). “Net property taxes” means the net

the land on which your mobile home was located, fill in the

taxes after state aids, school tax credits, and the lottery and

2006 net property taxes for the land. Also fill in on line 13

gaming credit (if applicable). Net property taxes do NOT include

(line 8 of Schedule H-EZ) any 2006 municipal mobile home

special assessments or charges, delinquent interest, or wood-

parking permit fees you paid to the municipality (or to the

land, forest croplands, or managed forest land taxes.

owner of the land if you rented the land).

Attach to your Schedule H or H-EZ a legible copy of the 2006

4. If you submit two or more property tax bills for one home-

property tax bill(s) (payable in 2007) for your homestead, or

stead, attach a drawing showing the description, size, and

a computer printout obtained either directly from the county

location of each parcel.

or municipal treasurer or from their web site. If you file

Schedules H & H-Ez Instructions - Wisconsin Homestead Credit - Wisconsin Department Of Revenue - 2006 Page 9

Related Articles

Related forms

Related Categories