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

the form of a check. If you are notified of denial, you

heating bills for your home. If the amount of your draft

have the right to a hearing.

is more than you owe, you may request a refund of the

difference by checking the box in the lower-right corner

If you receive FIP assistance or other DHS benefits

of the draft. Your heat provider has 14 days to pay your

or you are enrolled with DHS for direct payment, the

refund, without interest.

law requires your credit be sent directly to your heat

provider, who will then apply it to your account.

If you receive a draft and your heat provider is not

enrolled in Michigan’s energy assistance program,

If your heat is provided by DTE Energy, Consumers

or if you use bulk fuel and have already bought your

Energy, or SEMCO Gas, your home heating credit may

energy supply for the year, return the draft with a note

be sent directly to your heat provider. (See instructions

of explanation to Treasury. Treasury will review your

for line 43 on page 8.)

explanation and, if appropriate, reissue your credit in

Line-by-Line Instructions for MI-1040CR-7

Lines not listed are explained on the form.

b) Age 65 or older. You are considered age 65 the day

before your 65th birthday.

Lines 1, 2 and 3: Enter your name(s), current address,

and Social Security number(s). If you are married filing

c) Deaf, disabled or blind, qualified disabled veteran.

separate claims, enter both Social Security numbers but

You qualify for the deaf exemption if the primary way

do not enter your spouse’s name.

you receive messages is through a sense other than

hearing (for example, lip reading or sign language).

Line 4: Enter your two-digit county code from the

County Code Table on page 15.

You qualify for the disabled or blind exemption if you

Line 5: If you rent and your heat is included in your rent

are hemiplegic, paraplegic, quadriplegic, or totally and

or your heat service is in someone else’s name, you must

permanently disabled. Blind means your better eye

check “Yes” on line 5 and complete line 35 of the form to

permanently has 20/200 vision or less with corrective

receive a check. Failure to do so will result in your credit

lenses, or your peripheral field of vision is 20 degrees or

being issued as a draft. You will then have to return the

less. Totally and permanently disabled means disabled

draft with a note of explanation to Treasury. It may take

as defined under Social Security Guidelines 42 USC

90 days or more to issue a check to replace the draft.

416. If you are age 65 or older, you may not claim an

exemption as totally and permanently disabled.

Line 9: If you checked “Yes” on line 5 or the taxpayer

died during the tax year and the credit is being claimed

Taxpayers may claim an extra exemption if (a) the

by a personal representative or claimant, skip this line.

taxpayer or spouse is a qualified disabled veteran, or (b) a

If you were not a full year Michigan resident and/or

dependent of the taxpayer is a qualified disabled veteran.

were not billed for 12 months’ heating costs between

To be eligible for the additional exemption an individual

November 1, 2010 and October 31, 2011, skip this line.

must be a veteran of the active military, naval, marine,

Otherwise, enter the heating costs you were billed from

coast guard, or air service who received an honorable

November 1, 2010 to October 31, 2011 on your Michigan

or general discharge and has a disability incurred or

homestead.

Many fuel companies include the total

aggravated in the line of duty as described in 38 USC

heating cost for those 12 months on the October bill. If

101(16). This additional exemption may not be claimed on

you cannot find your bills or the information is not on

more than one tax return.

your October bill, call your heating company and ask.

d) Unemployment compensation. Enter “1” if 50 percent

Line 10: If you lived in one of the care facilities listed

or more of your federal AGI is from unemployment

on line 10 for all of 2011, you are not eligible for a home

compensation. Your AGI is from your U.S. 1040, 1040A,

heating credit and should not file this form. If you are

or 1040EZ.

married and your spouse lived in a licensed care facility

h) Include children over age 18 who live with you.

while you lived in your homestead, do not check a box.

Household Income

Also, do not check the “Licensed Home for the Aged”

box if you live in subsidized senior citizen housing. See

You must complete lines 13 through 31 on MI-1040CR-7

“Licensed Care Facilities” on page 5.

even if you filed a homestead property tax credit claim

Line 11: Exemptions. Enter the number that applies

(MI-1040CR or MI-1040CR-2). Include income earned

to you, your spouse, and your dependents as of

by both spouses if you are filing a joint claim. See

December 31, 2011.

“Household Income” on page 4. Gains realized on the

sale of your residence, regardless of your age, must be

a) Personal Exemption. Enter “1” if you are a single or

included in your household income even if they are not

married filing separate filer; “2” if you are married filing

taxable on your federal income tax return.

jointly.

Instructions For Form Mi-1040cr-7 - Michigan Home Heating Credit Claim - 2011 Page 6

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