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

Line 12: If you claimed exemptions for children or

Line 20: Enter your Social Security, Supplemental

Security Income (SSI), and/or Railroad Retirement

dependent adults other than your spouse on lines 11e

benefits. Include death benefits and amounts received

through 11h, enter the following information for each

for minor children or other dependent adults who live

person claimed: name, relationship to you, Social

with you. Report the amount actually received. Medicare

Security number, and age in years. For children 12

premiums reported on your Social Security or Railroad

months and under, enter one year. If the social security

Retirement statement should be deducted.

number is left blank the credit cannot be processed.

Attach an additional sheet if more space is needed.

Line 21: Enter child support and all payments received

as a foster parent. Note: If you received a 2011 Custodial

Line 13: Enter

all

compensation

received

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

employee.

Include

strike

pay,

supplemental

support payments paid to the Friend of the Court, enter

unemployment benefits (SUB pay), sick pay, or long-term

the child support portion here and attach a copy of the

disability benefits, including income protection insurance

statement. Also see line 25 instructions below.

and any other amounts reported to you on Form W-2.

Line 22: Enter

all

unemployment

compensation

Line 15: Enter the total of the amounts from U.S.

received during 2011.

Schedule C (business income or loss), Form 4797

(other gain or loss), and Schedule E (rents, royalties,

Line 23: Enter other nontaxable income. This includes:

partnerships, S corporations, estates, and trusts). Include

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

amounts from sources outside Michigan. Attach these

expenses paid on your behalf (rent, taxes, utilities, food,

schedules to your claim.

medical care, etc.) from parents, relatives, or friends

Line 16: Enter all annuity, retirement pension, and

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

individual retirement account (IRA) benefits and the

mortgage foreclosure)

name of the payer. This should be the taxable amount

shown on your U.S. Form 1099-R. If no taxable amount

• Adoption subsidies.

is shown on your U.S. Form 1099-R, use the amount

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

required to be included in AGI. Enter zero if all of your

payments made directly to an educational institution.

distribution is from your contributions made with income

For more information, see the Household Income

previously included in AGI. Include reimbursement

instructions on page 6.

payments such as an increase in a pension to pay for

Medicare charges. Also include the total amount of any

Line 24: Enter

service-connected

disability

lump sum distribution including amounts reported on

compensation and pension benefits received from the

your U.S. Form 4972. Do not include recoveries of after-

Veterans Administration and workers’ compensation

tax contributions or amounts rolled over into another plan

benefits. Veterans receiving retirement benefits should

(amounts rolled over into a Roth IRA must be included to

enter their benefits on line 16.

the extent included in AGI).

Line 25: Enter the total payments made to your

You must include any part of a distribution from a Roth

household by DHS and all other public assistance

IRA that exceeds your total contributions to the Roth

IRA regardless of whether this amount is included in

payments.

Your

2011

Client

Annual

Statement

AGI. Assume that all contributions to the Roth IRA are

(DHS-1241) mailed by DHS in January 2012 will show

withdrawn first. Note: Losses from Roth IRAs cannot be

your total DHS payments. Your statement(s) may include

deducted.

the following: FIP assistance, State Disability Assistance

Line 17: Enter the amount from U.S. Schedule F (farm

(SDA), Refugee Assistance, Repatriate Assistance, and

income or loss). Attach Schedule F.

vendor payments for shelter, heat, and utilities. Note: If

Line 18: Enter net capital gains and losses. This is the

you received Form FEN-851, subtract the amount of child

total of net short term gains or losses from Part I plus

support payments entered on line 21 from the total DHS

net long term gains or losses from Part II from your

payments and enter the difference here.

U.S. Schedule 1040D (for losses--cannot exceed $3,000).

Line 28: Enter

total

adjustments

from

your

Include gains realized on the sale of your residence,

U.S. Form 1040, line 36, or U.S. Form 1040A, line 20.

regardless of your age or whether or not these gains are

Describe the individual adjustments to income taken on

exempt from federal income tax.

these federal forms.

Line 19: Enter alimony received and other taxable

income. Describe other taxable income. This includes:

Moving expenses into or within Michigan can be

awards, prizes, lottery, bingo, and other gambling

included in Other Adjustments (MI-1040CR-7, line 28) to

winnings over $300; farmland preservation tax credits

reduce household income. Moving expenses when moving

if not included in net farm income on line 17; and

out of Michigan cannot be included in Other Adjustments

forgiveness of debt to the extent included in federal AGI

to reduce household income.

(e.g., mortgage foreclosure).

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

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