1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions (Page 12 of 32) in pdf

Line Instructions

You may claim a personal exemption

in the line 1 instructions for information

the heat was included in the rent, and

deduction of $700 for yourself. You may

on the exclusion.

(2) where the heat was not included in the

also claim an exemption of $700 for your

rent. These living quarters must have been

The credit is equal to the amount of

spouse if you are filing a joint return. Fill

used as your principal home. Don’t include

military pay you received for services

in lines 1 and 3 of the worksheet (see

rent paid for housing that is exempt from

performed while stationed outside the

Exception below).

property taxes (for example, rent for a

United States, but not more than $200. If

university dormitory, nonprofit senior

In addition, you may claim an exemption

you are married filing a joint return and

housing, or public housing). (Property

of $700 for each person who qualifies as

both spouses qualify for the credit, each

owned by a public housing authority is

your dependent for federal income tax

may claim up to $200.

considered tax-exempt unless that

purposes (see line 6c of your federal Form

authority makes payments in place of

1040A or 1040). Fill in the number of your

Line 20

Renter’s and

property taxes to the city or town in which

dependents on line 5a of the worksheet

Homeowner’s School Property

it is located. If you live in public housing,

and line 16b of Form 1A. Do not count

Tax Credit

you may wish to ask your manager about

yourself or your spouse as a dependent.

this.)

You may claim a credit if you paid rent

Multiply the number of dependents by

during 2005 for living quarters used as

$700, and fill in the result on line 5b.

If your rent included food, housekeeping,

your primary residence OR you paid

medical, or other services, reduce your

property taxes during 2005 on your home.

If you or your spouse were age 65 or older

rent paid in 2005 by the value of these

on December 31, 2005, be sure to

You are eligible for a credit whether or not

items. If you shared living quarters with

complete line 2 or 4 of the worksheet and

you claim homestead credit on line 35.

one or more persons (other than your

line 16c of Form 1A. If you were born on

spouse or dependents), fill in only the

January 1, 1941, you are considered to

Note You may not claim the school

portion of the rent that you paid in 2005.

be age 65 at the end of 2005.

property tax credit if you (or your spouse)

are claiming the veterans and surviving

EXCEPTION A personal exemption is not

For example, if you and two other persons

spouses property tax credit.

allowed for a person who can be claimed

rented an apartment and paid a total rent

as a dependent on someone else’s return.

of $3,000 in 2005, and you each paid

Special Cases

If you checked the box on line 13, fill in

$1,000 of the rent, each could claim a

-0- on lines 1 and 2 of the Deduction for

credit based on $1,000 of rent.

If You Paid Both Property Taxes and

Exemption Worksheet. If you are married

Rent You may claim both the renter’s

filing a joint return and your spouse can

Step 2 Refer to the Renter’s School

credit and the homeowner’s credit. The

be claimed as a dependent, fill in -0- on

Property Tax Credit Table on page 9 to

total combined credits claimed on lines

lines 3 and 4 of the worksheet.

figure your credit. If heat was included in

20a and 20b (lines 8a and 8b on Form

your rent, use Column 1 of the table. If

WI-Z) cannot be more than $300 ($150 if

heat was not included in your rent, use

Line 18 Tax

married filing as head of household).

Column 2. Fill in your credit on line 20a

Use the amount on line 17 to find your tax

(line 8a on Form WI-Z).

Married Persons Filing a Joint Return

in the Tax Table on pages 17-22. Fill in

Figure your credit by using the rent and

the amount of your tax on line 18.

Exception If you paid both rent where

property taxes paid by both spouses.

heat was included and rent where heat

EXCEPTION If the amount on line 17 is

was not included, complete the worksheet

$100,000 or more, use the Tax

Married Persons Filing as Head of

below.

Computation Worksheet on page 23 to

Household Each spouse may claim a

compute your tax.

credit. Each of you may use only your own

property taxes and rent to figure the credit.

Line 19

Armed Forces

The maximum credit allowable to each

Renter’s Worksheet

Member Credit

spouse is $150.

(Complete only if Exception

The armed forces member credit is avail-

described above applies)

Persons Who Jointly Own a Home or

able to certain members of the U.S. armed

1. Credit for rent with heat

Share Rented Living Quarters When

forces. You may claim the credit if you

included (from Col. 1

two or more persons (other than husband

meet all of the following:

of Table on page 9) . . . . 1.

and wife) jointly own a home or share

• You were on active duty, and

2. Credit for rent where heat

rented living quarters, each may claim a

not included (from Col. 2

credit. However, the property taxes and

• You received military pay from the

of Table on page 9) . . . . 2.

rent paid must be divided between the

federal government in 2005, and

owners or occupants. See the instruc-

3. Add lines 1 and 2.

• The military pay was for services

tions for lines 20a and 20b.

Fill in on line 20a of

performed while stationed outside

Form 1A (line 8a of

the United States.

Form WI-Z) * . . . . . . . . . 3.

Line 20a (Line 8a on Form WI-Z)

How to Figure the Renter’s

* Do not fill in more than $300 ($150 if married

Note You may not claim the armed forces

School Property Tax Credit

filing as head of household).

member credit if you were on active duty

as a member of the Reserves or National

Step 1 Rent Paid in 2005 Fill in on the

Guard and you excluded certain military

appropriate line(s) the total rent that you

pay from your income. See the Exception

paid in 2005 for living quarters (1) where

1a, Wi-Z, & Telefile Wisconsin Income Tax Instructions Page 12

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