Instructions For Form Mi-1040cr-7 - Michigan Home Heating Credit Claim

When to File

allowance and prorate for the number of days from

January 1 until the date of death. Follow the directions

The final date for filing a 2011 home heating credit is

on page 5 for prorating the credit for a part-year owner

September 30, 2012. (Your claim must be postmarked

or renter. Enter the name of the deceased person in the

by September 30, 2012.) The filing of an extension

Filers and spouses name fields and the representatives

for income taxes does not extend the due date for the

name, title and address in the home address fields.

home heating credit. File early to receive priority

processing.

Use the deceased’s Social Security number and your

address. Enter the date of death in the “Deceased

Exemptions. You may claim one exemption for each of

Taxpayers” box on the bottom of page 2 of the form.

the following:

Household Income

• Yourself, unless you are eligible to be claimed as a

dependent on someone else’s return

Household income is the total income (taxable and

nontaxable) of both spouses or of a single person

• Your spouse

maintaining a household. It is your AGI, plus all income

• Your children who live with you, even if their support

exempt or excluded from AGI. Include gains realized

comes from FIP assistance or someone else. If you do not

on the sale of your residence regardless of your age

have custody of your children, you cannot claim them on

or whether or not these gains are exempt from federal

your MI-1040CR-7, even if you can claim them on your

income tax (see instructions beginning on page 6). All

MI-1040.

unemployment and forgiveness of debt must be included.

• Any other dependent who lives with you and for whom

Household income includes the following items not

you provided more than half their support.

listed on the form:

You can claim additional exemptions for each special

• The value over $300 in gifts of cash or merchandise

condition that applies to you, your spouse, or your

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

dependents. If one spouse qualifies, claim 1; if both

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

qualify, claim 2.

Special exemptions are for age

friends

(65 or older), deaf, disabled or blind, and qualified

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

disabled veteran. If either you or your spouse receives

payments made directly to an educational institution

unemployment compensation greater than 50 percent of

• Compensation for damages to character or for personal

your combined federal AGI, you may claim one additional

injury or sickness

exemption. See instructions for line 11 on page 6.

• An inheritance (except an inheritance from your spouse)

Deceased Claimants

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

the insured (except benefits from a policy on your spouse)

The alternate heating credit may not be claimed by a

• Death benefits paid by or on behalf of an employer

personal representative. If your spouse died in 2011, use

• Minister’s housing allowance

the same number of exemptions you would have used had

your spouse lived all year.

• Forgiveness of debt, even if excluded from AGI (e.g.,

mortgage foreclosure)

The surviving spouse may file a joint return for 2011.

• Reimbursement from dependent care and/or medical

Write your name and the deceased’s name and both Social

care spending accounts

Security numbers on the MI-1040CR-7. Write “DECD”

• Payments made on your behalf except government

after the deceased’s name.

payments made directly to a third party (e.g., educational

You must report the deceased’s income. Sign the return.

institution or subsidized housing project).

In the deceased’s signature block, write “Filing as

Household income does NOT include:

surviving spouse.” Enter the deceased’s date of death in

the “Deceased Taxpayers” box on the bottom of page 2.

• Payments received by participants in the foster

grandparent or senior companion program

If filing a claim for the refund of a deceased taxpayer,

you must attach U.S. Form 1310 or Michigan Claim for

• Energy assistance grants

Refund Due a Deceased Taxpayer (MI-1310). Enter the

• Government payments to a third party (e.g., a doctor)

name of the deceased person in the Filers and Spouses

Note: If payment is made from money withheld from

name fields and the representatives name, title and

your benefit, the payment is part of household income.

address in home address field.

(For example, the DHS may pay your rent directly to the

For taxpayers who died in 2011, the alternate credit is

landlord.)

not available. The standard allowance must be used and

• Money received from a government unit to repair or

prorated to the date of death as noted in the following

improve your homestead

paragraph.

• Surplus food or food assistance program benefits

If filing as a personal representative who files a

• State and city income tax refunds and homestead

claim for a deceased person, you must use the standard

property tax credits

Instructions For Form Mi-1040cr-7 - Michigan Home Heating Credit Claim - 2011 Page 4

Related Articles

Related forms

Related Categories