Instructions For Wisconsin Form 1x - Wisconsin Department Of Revenue - 2010 Page 6

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6
The following information and tables may be needed if you
Married Persons Filing Separate Returns or Married Persons
are changing the amount of your renter’s or homeowner’s
Filing as Head of Household Each spouse may claim a credit. Each
school property tax credit or if you are first claiming the credit
of you may use only your own property taxes and rent to figure the
on this amended return.
credit. The maximum credit allowable to each spouse is $150.
Persons Who Jointly Own a Home or Share Rented Living
n Line 9
Renter’s and Homeowner’s School
Quarters When two or more persons (other than husband and
Property Tax Credit
wife) jointly own a home or share rented living quarters, each may
claim a credit. However, the property taxes and rent paid must
You may claim a credit if you paid rent during 2010 for living
be divided among the owners or occupants. See the instructions
quarters used as your primary residence OR you paid property
for lines 9a and 9b.
taxes during 2010 on your home. You are eligible for a credit
whether or not you claim homestead credit on line 35. You may
n Line 9a
How to Figure the Renter’s School
not claim the renter’s and homeowner’s school property tax credit
Property Tax Credit
if you claim the veterans and surviving spouses property tax credit.
Step 1 Rent Paid in 2010 Fill in on the appropriate line(s) the
Special Cases
total rent that you paid in 2010 for living quarters (1) where the
heat was included in the rent, and (2) where the heat was not
If You Paid Both Property Taxes and Rent You may claim both
included in the rent. These living quarters must have been used
the renter’s credit and the homeowner’s credit. The total combined
as your principal home. Do not include rent that you may claim as
credit claimed on lines 9a and 9b may not be more than $300
a business expense. Do not include rent paid for housing that is
($150 if married filing a separate return or married filing as head
exempt from property taxes. (Property owned by a public housing
of household).
authority is considered tax‑exempt unless that authority makes
payments in place of property taxes to the city or town in which it
Married Persons Filing a Joint Return Figure your credit by
is located. If you live in public housing, you may wish to ask your
using the rent and property taxes paid by both spouses.
manager about this.)
Renter’s School Property Tax Credit Table*
If Rent
Your Line 9a
If Rent
Your Line 9a
If Rent
Your Line 9a
If Rent
Your Line 9a
Paid is:
Credit is:
Paid is:
Credit is:
Paid is:
Credit is:
Paid is:
Credit is:
Col. 1
Col. 2
Col. 1
Col. 2
Col. 1
Col. 2
Col. 1
Col. 2
Heat
Heat
Heat
Heat
Heat
Heat
Heat
Heat
But
In‑
Not In‑
But
In‑
Not In‑
But
In‑
Not In‑
But
In‑
Not In‑
At
Less
cluded
cluded
At
Less
cluded
cluded
At
Less
cluded
cluded
At
Less
cluded
cluded
Least
Than
in Rent
in Rent
Least
Than
in Rent
in Rent
Least
Than
in Rent
in Rent
Least
Than
in Rent
in Rent
$
1
$
100
$
1
$
2
$
3,500
$
3,600
$
85
$
107
$
7,000
$
7,100
$
169
$
212
$
10,500
$
10,600
$
253
$
300
100
200
4
5
3,600
3,700
88
110
7,100
7,200
172
215
10,600
10,700
256
300
200
300
6
8
3,700
3,800
90
113
7,200
7,300
174
218
10,700
10,800
258
300
300
400
8
11
3,800
3,900
92
116
7,300
7,400
176
221
10,800
10,900
260
300
400
500
11
14
3,900
4,000
95
119
7,400
7,500
179
224
10,900
11,000
263
300
500
600
13
17
4,000
4,100
97
122
7,500
7,600
181
227
11,000
11,100
265
300
600
700
16
20
4,100
4,200
100
125
7,600
7,700
184
230
11,100
11,200
268
300
700
800
18
23
4,200
4,300
102
128
7,700
7,800
186
233
11,200
11,300
270
300
800
900
20
26
4,300
4,400
104
131
7,800
7,900
188
236
11,300
11,400
272
300
900
1,000
23
29
4,400
4,500
107
134
7,900
8,000
191
239
11,400
11,500
275
300
8,000
8,100
193
242
1,000
1,100
25
32
4,500
4,600
109
137
11,500
11,600
277
300
1,100
1,200
28
35
4,600
4,700
112
140
8,100
8,200
196
245
11,600
11,700
280
300
1,200
1,300
30
38
4,700
4,800
114
143
8,200
8,300
198
248
11,700
11,800
282
300
1,300
1,400
32
41
4,800
4,900
116
146
8,300
8,400
200
251
11,800
11,900
284
300
1,400
1,500
35
44
4,900
5,000
119
149
8,400
8,500
203
254
11,900
12,000
287
300
1,500
1,600
37
47
5,000
5,100
121
152
8,500
8,600
205
257
12,000
12,100
289
300
1,600
1,700
40
50
5,100
5,200
124
155
8,600
8,700
208
260
12,100
12,200
292
300
1,700
1,800
42
53
5,200
5,300
126
158
8,700
8,800
210
263
12,200
12,300
294
300
1,800
1,900
44
56
5,300
5,400
128
161
8,800
8,900
212
266
12,300
12,400
296
300
1,900
2,000
47
59
5,400
5,500
131
164
8,900
9,000
215
269
12,400
12,500
299
300
2,000
2,100
49
62
5,500
5,600
133
167
9,000
9,100
217
272
12,500 or more
300
300
2,100
2,200
52
65
5,600
5,700
136
170
9,100
9,200
220
275
2,200
2,300
54
68
5,700
5,800
138
173
9,200
9,300
222
278
2,300
2,400
56
71
5,800
5,900
140
176
9,300
9,400
224
281
2,400
2,500
59
74
5,900
6,000
143
179
9,400
9,500
227
284
2,500
2,600
61
77
6,000
6,100
145
182
9,500
9,600
229
287
2,600
2,700
64
80
6,100
6,200
148
185
9,600
9,700
232
290
2,700
2,800
66
83
6,200
6,300
150
188
9,700
9,800
234
293
2,800
2,900
68
86
6,300
6,400
152
191
9,800
9,900
236
296
2,900
3,000
71
89
6,400
6,500
155
194
9,900
10,000
239
299
3,000
3,100
73
92
6,500
6,600
157
197
10,000
10,100
241
300
3,100
3,200
76
95
6,600
6,700
160
200
10,100
10,200
244
300
3,200
3,300
78
98
6,700
6,800
162
203
10,200
10,300
246
300
3,300
3,400
6,800
6,900
10,300
10,400
80
101
164
206
248
300
3,400
3,500
83
104
6,900
7,000
167
209
10,400
10,500
251
300
*Caution The credit allowed certain persons may be less than the amount indicated. See “Special Cases” above.

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