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reported on your Social Security or Railroad Retirement

• Moving expenses into or within Michigan can be

included in Other adjustments to reduce total household

statement should be deducted.

resources. Moving expenses when moving out of

Line 21: Enter child support and all payments received as a

Michigan cannot be included in “Other Adjustments” to

foster parent. Note: If you received a 2013 Custodial Party

reduce total household resources.

End of Year Statement (FEN-851) showing child support

• Deduction for self-employment tax

payments paid to the Friend of the Court, enter the child

• Self-employed health insurance deduction

support portion here and attach a copy of the statement. See

• Penalty on early withdrawal of savings

line 26 instructions.

• Alimony paid

Line 22: Enter all unemployment compensation received in

• Jury duty pay you gave to your employer

2013.

• Archer Medical Savings Account (MSA) deduction

Line 23: Enter the value over $300 in gifts of cash or

• Any other adjustments to gross income included on your

merchandise received, or expenses paid on your behalf (rent,

2013 U.S. Form 1040

taxes, utilities, food, medical care, etc.) by parents, relatives,

• Health Savings Account (HSA) deduction.

or friends. Do not include government payments made

Line 30:

Enter

health

insurance

premiums,

Health

directly to third parties such as an educational institution or

Maintenance Organization (HMO) premiums, or other

subsidized housing project.

insurance premiums you paid for yourself and your family.

Line 24: Enter other nontaxable income. This includes:

Include the following premiums:

•

Medical

• Scholarship, stipend, grant, or GI bill benefits and

payments made directly to an educational institution

•

Dental

• Compensation for damages to character or for personal

•

Vision

injury or sickness

•

Prescription

• Adoption subsidies

•

Automobile

• An inheritance (except an inheritance from your spouse)

Do not include any insurance premiums deducted on lines 20

• Proceeds of a life insurance policy paid on the death of the

or 29, amounts paid for income protection insurance (long-

insured (except benefits from a policy on your spouse)

term disability), long-term care insurance, or amounts paid

by an employer with pre-tax payroll contributions.

• Death benefits paid by or on behalf of an employer

Line 32: Total Household Resources is used only to

• Minister’s housing allowance

compute your credit. Taxpayers with total household resources

• Forgiveness of debt to the extent not included in federal

over $50,000 are not eligible for a credit in any category.

AGI (e.g., mortgage foreclosure)

• Reimbursement from dependent care and/or medical care

Credit Proration for FIP/DHS Benefit Recipients

spending accounts

If you received FIP assistance or other DHS benefits in

• If you are married, filing separately include your spouse’s

2013, prorate your credit to reflect the ratio of income from

income unless you maintained separate homesteads.

other sources to your total household resources. To prorate

Complete and attach Form 5049.

your credit, complete your MI-1040CR-2, lines 1 through 32

Line 25: Enter workers’ compensation, service-connected

first, then use the information from your MI-1040CR-2 to

complete the FIP/DHS Benefits Worksheet.

disability compensation and pension benefits from the

Veterans Administration. Veterans receiving retirement

benefits should enter the benefits on line 17.

FIP/DHS Benefits Worksheet

Line 26: Enter the total payments made to your household

by DHS and all other public assistance payments. Your 2013

Amount from line 26

Client Annual Statement (DHS-1241) mailed by DHS in

(FIP and other DHS benefits) ...

January 2014 will show your total DHS payments. Your

Amount from line 32

statement(s) may include the following: Family Independence

(Total Household Resources)

Program (FIP) assistance, State Disability Assistance (SDA),

Refugee Assistance, Repatriate Assistance, and vendor

Subtract line A from line B (if

payments for shelter, heat, and utilities. Note: If you received

amount is negative, enter zero)

a 2013 Form FEN-851 (attach a copy), subtract the amount of

Divide line C by line B

child support payments entered on line 21 from the total

DHS payments and enter the difference here.

and enter percentage here

Line 29: Enter total adjustments from your U.S. Form 1040

Amount from line 12

or U.S. Form 1040A. Describe adjustments to income. These

(maximum $1,200)

adjustments reduce total household resources and include

Multiply line E by line D.

some of the following:

Enter here and carry amount

• Payments to IRAs, SEP, SIMPLE, or qualified plans

to MI-1040CR-2, line 33

• Student loan interest deduction

Form Mi-1040cr2 - Michigan Homestead Property Tax Credit Claim For Veterans And Blind People Instructions - 2013 Page 8

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