2017 I-016a Schedule H & H-EZ Instructions

CAUTION-NEW FOR 2017

To qualify for homestead credit, you only need to meet one of the following

conditions:

1. You, or your spouse if married, are age 62 or older at the end of 2017.

2. You, or your spouse if married, are disabled.

3. You, or your spouse if married, have earned income during 2017.

If line 1a or 1b on Schedule H or H-EZ is 62 or more, you do not need to

complete lines 1c or 1d. If you answer 1c “yes” for either you or your spouse,

you do not need to complete line 1d.

See additional instructions for questions 1a through 1d on page 9 which

were updated on February 6, 2018.

Checklist:

Fill out all the necessary lines on this schedule

Include all household income (see pages 9 to 14)

Sign and date the schedule

Attach your property tax bill or rent certificate(s)

If under age 62 attach a statement verifying that

you were disabled in 2017 (see page 18)

Attach any other needed documents (see page 17)

H & H-EZ

Wisconsin Homestead Credit

revenue.wi.gov

2017

Instructions

FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin homestead credit claim is made under the

authority of section 71.55(7) of the Wisconsin Statutes. The disclosure of this number on your claim is mandatory. It will be used for identification purposes throughout the processing, filing

and auditing of your claim and the issuance of refund checks.

I-016a (R. 2-18)



FREE: file your state tax return at no charge



ACCURATE: it does the math for you



SECURE: safe and secure website

WI file is:

Visit revenue.wi.gov to file your Wisconsin

state tax return online for FREE.

Click on WI file to get started!

You May Be Able To Claim Homestead Credit If:

• You owned or rented your home in 2017

• You were a legal resident of Wisconsin from January 1

through December 31, 2017

• You were between the ages of 18 and 61 on December 31,

2017, and had earned income

• You were 62 or older on December 31, 2017, or disabled

• You will not be claimed as a dependent on someone else’s

2017 federal income tax return

More details on page 4 ...

The Property Tax Deferral Loan

Program provides loans to help

people age 65 or older pay their

property taxes. See page 3 of

Schedule H for more information.

Need Help With Your Taxes?

You may be eligible for free

tax help. See page 3 for:

• who can get help

• how to find a location

• what to bring with you

Para Assistencia Gratuita

en Español

Ver página 3

• NEVER USE COMMAS OR DOLLAR SIGNS. They can be misread when scanned.

• Round off amounts to WHOLE DOLLARS – NO CENTS.

• Do not use parentheses ( ) for a negative number. Use a negative sign, -8300 rather than (8300).

• Print your numbers like this: Do not use:

• Do not add cents in front of the preprinted zeros on entry lines. Enter numbers as shown below.

• Do not cross out entries. Erase or start over.

• Do not write in the margins.

• Always put entries on the lines, not to the side, above, or below the line.

 • Lineswherenoentryisrequiredshouldbeleftblank.Donotllinzeros.

 • Donotdrawverticallinesinentryelds.Theycanbereadasa“ı” when scanned.

 • IflingaWisconsinincometaxreturn,llinthehomesteadcreditamountontheappropriatelineofthe

return.

E-leyourhomesteadclaimforthefastestavailableprocessing.However,ifyoudopaperle,thereareseveral

things you can do that will speed-up the processing of your claim. Faster processing means faster refunds.

Paper homestead claims are electronically scanned. The processing of the claim (and any refund) is delayed

when the claim cannot be read correctly. To aid in the scanning process, be sure to do the following when

completing Schedule H or H-EZ:

• Do not submit photocopies to the department. Photocopies can cause unreadable entries.

• Use BLACK INK. Pencils, colored ink, and markers do not scan well.

• Write your name and address clearly

using CAPITAL LETTERS like this 

• Do not include a lot number or suite number

as an apartment number. These should be

included as part of the street address.

13 Homeowners – Net 2017 property taxes on your homestead, whether paid or not .............. 13

14 Renters–Rent fromyourrentcerticate(s),line8a (or Shared Living Expenses Schedule). See pages 15 to 17.

Heat included (8bofrentcerticateis“Yes”) ............14a x .20 (20%) =. 14b

Heat not included (8bofrentcerticateis“No”) ..........14c x .25 (25%) =. 14d

15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) ............................ 15

.00

SMITH JOSEPH J

SMITH MARY E

2375 N 7 ST

ANYWHERE WI 55555

LegalrstnameClaimant’s legal last name

Spouse’slegalrstnameSpouse’s legal last name

Current home address (number and street)

StateCityorpostofce Zip code

M.I.

Apt. no.

Tips on Paper Filing Your Homestead Claim

Index

Need help filing your taxes?

Wisconsin residents can have their taxes prepared for free

at any IRS sponsored Volunteer Income Tax Assistance

(VITA) site or at any AARP sponsored Tax Counseling for

the Elderly (TCE) site. These two programs have helped

millions of individuals across the country in preparing their

taxes. Trained volunteers will fill out your tax return and

many sites will even e-file your return. The entire service

is free.

Who can use VITA services?

• Low and moderate income individuals

• Individuals with disabilities

• Elderly

• Individuals who qualify for the homestead credit or the

earned income tax credit

What should you bring?

• W-2 wage and tax statements

• Information on other sources of income and any deductions

• Photo ID of taxpayer(s)

• Social security cards of taxpayer(s) and dependents

• To claim the homestead credit, bring a completed rent

certificate (if you are a renter), a copy of your 2017 property

tax bill (if you are a homeowner), a record of any Wisconsin

Works (W2) payments received in 2017, and a statement from

your physician or the Veteran’s Administration, or a document

from the Social Security Administration (if you are disabled)

• Both spouses must be present to file a joint return

VITA and TCE locations:

• In Wisconsin, call 1-800-906-9887

• On the web, visit revenue.wi.govandtype“VITAsites”inthe

Search box

• Call the AARP at 1-888-227-7669

• Call“211”forlocalfreetaxsites

Page

Address (where to file) ............... 6

Adoption assistance ............... 12

Amending Schedule H or H-EZ ........ 8

Annuities ........................ 11

Assemble (how to assemble your claim) 17

Assistance (help in preparing your claim) 6

Business use of home .............. 16

Capital gains ..................... 13

Capital loss carryforward ........... 13

Caretaker supplement payments ...... 11

Cash public assistance . . . . . . . . . . . . . 12

Checklist .................. front cover

Child support ..................... 12

Computing your credit ......... 17, 21, 22

County relief ................... 4, 12

Deceased claimant .............. 4, 17

Deferred compensation ............. 12

Definitions –

Age .............................6

Disabled .........................6

Earned Income ....................7

Farm ............................7

Homestead .......................7

Household ........................7

Household income ..................7

Wisconsin Works (W2) payment ...... 7

Dependent deduction .............. 14

Depreciation ..................... 13

Divorced claimants .............. 6, 20

Electronic filing .................... 5

Fellowships ...................... 12

Filing (how, when, and where) ......... 5

Food stamps ..................... 12

Foster care payments .............. 12

Free tax preparation ................ 3

Fuel assistance ................... 12

Grants .......................... 12

Home, sale of .................... 13

Homeowners ................... 14-17

Household income ................ 9-14

How to file ........................ 5

IRA, SEP, SIMPLE ................ 12

Income ......................... 9-14

Income continuation ............... 12

Kinship care ...................... 12

Landlord will not sign rent certificate ... 16

Long-term care insurance ........... 10

Lottery and gaming credit ........... 15

Marital property law ............. 19, 20

Married (marriage took place) in 2017 .. 20

Medical care insurance ............. 10

Military compensation .............. 12

Mobile and manufactured homes .. 15, 16

Name and address area ..............9

Net operating loss carryforward and

carryback ....................... 13

Nonresident students ................9

Ownership of homestead ......... 14-17

Pensions ........................ 11

Property Tax Deferral Loan

Program ......... page 3 of Schedule H

Property taxes .................. 14-17

Qualifications ...................... 4

Questions 1 to 6 on Schedule H ....... 9

Railroad retirement benefits ......... 11

Refund questions .................. 6

Rent, renters ................... 15-17

Rollovers . . . . . . . . . . . . . . . . . . . . . . . . 12

Scholarships ..................... 12

Separated in 2017 ............ 9, 19, 20

Shared living quarters .............. 15

Sick pay ......................... 12

Sign your claim ................... 17

Social security, SSI, SSI-E, SSD benefits 11

Special Conditions ................. 9

Special Instructions ............. 19, 20

Spousal impoverishment ............ 19

Spouse died in 2017 ............... 20

Support payments ................. 12

Tables for computing credit ....... 21, 22

Taxable income .................... 9

Tax-exempt housing .......... 4, 16, 17

Tax-free exchanges ................ 12

Telephone numbers ................. 6

Unemployment compensation ........ 11

When to file ....................... 6

Where to file ...................... 6

Which schedule to file ............... 5

Wisconsin Works

(W2)

payments 4, 7, 12, 17

Workers’ compensation ............. 12

Page Page

Free Tax Preparation Available (commonly referred to as VITA or TCE)

ParaayudagratuitaparaladeclaracióndesusimpuestosydeelCréditoporViviendaFamiliar,llameal“211”paraencontrar

un sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca de

usted. Muchos lugares ofrecen servicios en español.

Para respuestas a las preguntas sobre impuestos, por favor llame el Departamento de Impuestos al (608) 266-2772 para impuestos

individualesyal(608)266-2776paraimpuestosdenegocios.Oprimael“2”paraayudaenespañol.

Para más información, visite revenue.wi.gov,enelvinculo(link)“EnEspañol”ustedencontraráinformaciónsobreelCreditopor

Ingreso de Trabajo, información del Crédito por Vivienda Familiar, y mucho más – todo disponible en español.

Servicio en Español

General Instructions

A. Do You Qualify?

Toseeifyouqualifyforhomesteadcredit,answer“Yes”or“No”toallofthequestionsinSteps1and2below.

Step 1

Ifyou answer“No”toanyquestioninStep1,do notcompleteScheduleH or H-EZ; you do not qualify for

homesteadcredit.Ifyouanswer“Yes”toallthequestions,goontoStep2.

a. Were you:

1. Between the ages of 18 and 61 as of December 31, 2017, or

2. Age 62 or older or disabled as of December 31, 2017?

b. If you are under age 62 and disabled, do you meet the definition given in F.2 on page 6?

c. If you are under the age of 62 as of December 31, 2017, and not disabled, do you have earned income (see

definition F.3 on page 7)?

d. Were you a legal resident of Wisconsin from January 1 through December 31 of 2017?

e. Was your household income (see definition F.7 on page 7) for 2017 less than $24,680?

f. Were you the owner or renter of the Wisconsin homestead (see definition F.5 on page 7) you lived in during

2017?

Step 2

Ifyouanswer“Yes”toanyquestioninStep2,donotcompleteScheduleHorH-EZ;you do not qualify for

homestead credit.

a. Were you claimed or will you be claimed as a dependent on someone else’s 2017 federal income tax return?

(Ifyouwereage62orolderonDecember31,2017,thislimitationdoesnotapplytoyou,soanswer“No.”)

b. Are you currently living in a nursing home and also receiving Title XIX medical assistance?

c. For each month of the entire 2017 year, did you receive either Wisconsin Works (W2) payments (see definition

F.8 on page 7) of any amount or county relief payments of $400 or more?

d. Did you live FOR THE ENTIRE 2017 YEAR in housing that is exempt from property taxes? (A municipal housing

authority property created under sec. 66.1201, Wis. Stats., is not considered tax-exempt for homestead credit

purposes if that authority makes payments in lieu of property taxes to the city or town in which it is located. If

you live in public housing, you may wish to check with your manager.)

Note: If you are claiming property taxes on your former homestead and meet the requirement under paragraph 8

onpage17under“Exceptions:Homeownersand/orRenters”,thislimitationdoesnotapply,soanswer“No.”

e. Have you claimed or will you claim a Wisconsin farmland preservation credit for 2017 or a veterans and

surviving spouses property tax credit based on your 2017 property taxes (payable in 2018)?

f. Has another member of your household (see definition F.6 on page 7) filed a 2017 Schedule H or H-EZ?

g. Is the Schedule H or H-EZ being filed on behalf of a person who is deceased?

Ifyouanswered“Yes”toallofthequestionsinStep1and“No”toallofthequestionsinStep2,completeSched-

uleHorH-EZ(see“WhichScheduletoFile”onpage5)toseeifhomesteadcreditisavailabletoyou.Meetingall

of the qualifications in Steps 1 and 2 does not guarantee you will receive a homestead credit.

General Instructions

B. Which Schedule to File

You may file Schedule H-EZ if:

• You (and your spouse, if married) have taxable and nontaxable income only from the following sources:

1. wages, salaries, tips, etc. (if any of your wages, salaries, tips, etc., are not taxable to Wisconsin, you cannot

fileonScheduleH-EZ);

 2.interestanddividends;

 3.unemploymentcompensation;

 4.pensions,annuities,andotherretirementplandistributions;

 5.socialsecuritybenefits(includingfederalandstateSSI,SSI-E,SSD,andcaretakersupplementpayments);

 6.railroadretirementbenefits;

 7.alimony,childsupport,andfamilymaintenance;

 8.WisconsinWorks(W2),countyrelief,kinshipcare,andothercashpublicassistance;

9. gambling winnings (if your gambling winnings are reported on federal Schedule C or C-EZ, you cannot file

on Schedule H-EZ).

• During 2017 you (

and your spouse, if married

) did not repay any amount that was included as nontaxable house-

hold income on a prior year’s homestead credit claim.

• You did not become married or divorced during 2017.

• If you are married, your spouse was a legal resident of Wisconsin from January 1 through December 31, 2017.

• If you are married, you and your spouse did not maintain separate homes during any part of 2017 (including one

spouse in a nursing home).

• Your home was used only for personal purposes while you lived there in 2017 (for example, no rental or busi-

ness use, or use of a separate unit by others rent free).

• Your home was located on one acre of land or less.

• You did not sell your home during 2017.

If you cannot file on Schedule H-EZ, you must file on Schedule H.

C. How, When, and Where to File

1. How If you file a Wisconsin income tax return, you should file your Schedule H or H-EZ with the tax return

(paper clipped together if filing a paper return). Separate filing will delay your homestead refund. If you (or

you and your spouse) are not required to file a tax return, Schedule H or H-EZ may be filed by itself.

 YoumayfileScheduleHwithForm1,1A,or1NPR;youcannotfileScheduleHwithFormWI-Z.Youmayfile

ScheduleH-EZwithForm1or1A;youcannotfileScheduleH-EZwithForm1NPRorWI-Z.

 IfyoupreviouslyfiledyourWisconsinincometaxreturn,andarefilingapaperreturn,write“IncomeTaxReturn

Separately Filed” at the top of Schedule H or H-EZ. Do not place a checkmark at the top of Schedule H or H-EZ

to designate it as an amended return.

The fastest way to get your refund is to file electronically. When you file electronically, within 48 hours

after receiving your Wisconsin acknowledgment you must send all of the required Schedule H or H-EZ attach-

ments along with a completed Form W-RA, Required Attachments for Electronic Filing. You may either mail

the form and attachments to the address listed in the Form W-RA instructions or attach them electronically on

our website at https://tap.revenue.wi.gov/WRA/_/. For additional information, see the department’s website at

revenue.wi.gov or contact any department office.

General Instructions

2. When For most claimants, the deadline for filing a 2017 Schedule H or H-EZ is April 15, 2022. If you are a tax-

payer with a fiscal year (one ending on a date other than December 31), the deadline is 4 years, from the 15th

day of the 4th month after the end of the fiscal year to which the claim relates. Do not file your 2017 Schedule H

or H-EZ before January 1, 2018.

3. Where If you are not filing electronically, mail Schedule H or H-EZ with your Wisconsin income tax return to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001

D. Additional Help or Questions About Refunds

1. Help For general information about homestead credit visit any Department of Revenue office. For help in

preparing Schedule H or H-EZ, schedule an appointment at our Milwaukee location by calling (414) 227-

3887. The location and telephone number of the office nearest you may be found on our website at revenue.

wi.gov/Pages/FAQs/ise-address.aspx. You may also email DORHomesteadCredit@wisconsin.gov, access

the department’s website at revenue.wi.gov, or phone (608) 266-8641 (Madison).

2. Refunds If you need to contact the Department of Revenue about your refund, please wait at least 12 weeks

after filing your Schedule H or H-EZ. Automated assistance is available 24 hours a day, 7 days a week by

calling:

(608) 266-8100 in Madison

(414) 227-4907 in Milwaukee, or

1-866-WIS-RFND (1-866-947-7363) toll-free

within the U.S. or Canada

If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m.

by calling (608) 266-8641 in Madison (long-distance charges, if applicable, will apply). If you call, you will need

your social security number and the dollar amount of your refund. You may also get information on your refund

using the department’s secure website at revenue.wi.gov.

3. TTY Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System

at 711.

E. Refunds of Divorced Claimants

If you became divorced after June 20, 1996, and your divorce judgment states that your former spouse must pay

a tax liability owed to the Department of Revenue, attach a copy of the divorce judgment to Schedule H or H-EZ.

Alsofillin“04”intheSpecialConditionsboxlocatedtotherightofwhereyourzipcodeisenteredonScheduleH

or H-EZ. This will prevent your refund from being applied against that tax liability.

F. Definitions

1. Age If your birthday falls on January 1, you are considered to be a year older as of December 31, 2017.

Example: If you were born on January 1, 1953, you are considered to be age 65 as of December 31, 2017.

2. Disabled An individual who is unable to engage in any substantial gainful employment by reason of a

medically determinable physical or mental impairment which has lasted or is reasonably expected to last for

a continuous period of not less than 12 months. If you are disabled, you are required to verify you meet the

definition of disabled by enclosing one of the following:

a. Physician’s Statement – A statement from your physician which states the beginning date of the disability

and that you meet the definition of disabled, as described above.

b. Veteran’s Statement – A statement from the Veteran’s Administration certifying that the claimant is

receiving a disability benefit due to 100 percent disability.

General Instructions

c. Social Security Administration Document – A document or copy of a document from the Social

Security Administration stating the date the disability began.

3. Earned Income Wages, salaries, tips, other employee compensation, and net earnings from self-employment.

Example 1: You have $15,000 of wages and ($6,000) of net earnings from self-employment. Your total earned

income would be $9,000. Example 2: You have $5,000 of wages and ($8,000) of net earnings from self-

employment. Your total earned income would be less than zero. Therefore, you would not qualify to claim the

homestead credit.

4. Farm A farm is property used for agricultural purposes. Your homestead generally is considered part of a farm

if the current or most recent use of the property while owned by you was for agricultural purposes.

5. Homestead Your homestead is the Wisconsin home you occupy, whether you own it or rent it, and up to one

acre of land adjoining it (or up to 120 acres of land if the homestead is part of a farm). For example, it may be

a house, an apartment, a rented room, a mobile or manufactured home, a farm, or a nursing home room.

Unless your homestead is part of a farm, it does not include any part that is used for business or rental

purposes where a deduction is allowed or allowable for federal tax purposes, or a separate unit occupied by

others rent free.

6. Household A household is a claimant and the claimant’s spouse living in the claimant’s homestead. If you are

single, you are a household, whether you live alone or with others. If you are married, you and your spouse are

a household if you live together. If you are married but you and your spouse maintained separate homes on

December 31, 2017, you are each considered a separate household.

7. Household Income Household income is all your income reportable for Wisconsin income tax purposes and all

the items identified on lines 9a through 11i of Schedule H (lines 6a through 6i of Schedule H-EZ), less a deduction

of $500 for each qualifying dependent.

If you were married and lived with your spouse during all of 2017, you must combine both incomes to determine

household income. If during 2017 you were separated from your spouse for all or part of the year (including

onespouselivinginanursinghome),youbecamemarriedordivorced,oryourspousedied,seethe“Special

Instructions” on pages 19 and 20 for information on how to determine household income.

8. Wisconsin Works (W2) Payment A Wisconsin Worksor“W2” paymentis apaymentreceivedunder the

Wisconsin Works assistance program for participating in a community service job or a transitional placement,

or as a caretaker of a newborn child.

Amounts received under the Wisconsin Works program for trial jobs are taxable wages and are not included

in the definition of Wisconsin Works (W2) payment for homestead credit purposes. Amounts received for job

access loans, health care coverage, child care subsidies, and transportation assistance are also not included

in the definition, and are not includable in household income.

G. Situations and Solutions

Publication 127, Wisconsin Homestead Credit Situations and Solutions, provides additional information about

various situations covered in these instructions, as well as some situations that are not covered. Publication 127

is available at any Department of Revenue office or through the department’s website at revenue.wi.gov.

H. Filing Incorrect Claims

If you file an incorrect claim for homestead credit due to negligence or fraud, you may be subject to penalties. Civil

penalties can be as much as 100% of the difference between the credit claimed and the amount that should have

been claimed. Criminal penalties include a fine up to $10,000 and imprisonment.

Restrictions and penalties may apply to incorrect claims for refundable credits, including but not limited to, earned

income credit, homestead credit, or the veterans and surviving spouses property tax credit.

General Instructions

If you file a credit claim that is reckless or with intentional disregard of the income tax law, one or both of the

following may apply:

(1)

You may not be allowed to claim that credit and any other refundable credit for the next two tax years,

(2) You may be subject to a penalty equal to 25% of the difference between the credit claimed on your return and

the credit as properly calculated.

If you file a credit claim that is false or excessive and filed with fraudulent intent, one or both of the following may

apply:

(1) You may not be allowed to claim that credit and any other refundable credit for the next ten years,

(2) You may be subject to a penalty equal to 100% of the difference between the credit claimed on your return and

the credit as properly calculated.

I. Amending Schedule H or H‑EZ

IfyoundthatyoumadeanerroronyouroriginalScheduleHorH-EZ,llinanotherScheduleHorH-EZ.Placea

checkmark where indicated at the top of your corrected Schedule H or H-EZ to designate it as an amended return.

Fill in lines 1a through 19 (lines 1a through 14 of Schedule H-EZ) using the corrected amounts of household

income, property taxes, and rent.

Include with your amended Schedule H or H-EZ a copy of

thepropertytaxbill(s)and/ortheoriginalrentcerti-

cate(s)foranyadditionalpropertytaxesand/orrentthatisclaimed.Iflingapaperreturn,sendthesedocuments

withyourreturnorwithFormW-RA,iflingelectronically.

Note:Youmaybeabletoelectronicallyleanamendedhomesteadcreditclaimthroughthedepartment’sWis-

consine-leapplicationatrevenue.wi.gov or through your software package.

• If you led only Schedule H or H-EZ

 SignanddateyouramendedScheduleHorH-EZinthespaceprovided,iflingapaperreturn.Ifyouandyour

spouse are residing together, your spouse must also sign.

Include with your amended Schedule H or H-EZ Schedule AR, Explanation of Amended Return, to explain the

changes made to your return.

If your amended Schedule H or H-EZ has increased the amount of your homestead credit, you will receive

a refund for the additional amount. If your amended Schedule H or H-EZ has decreased the amount of your

homestead credit, you will owe the difference between the amount

shown on the amended Schedule H or H-EZ

and the amount of homestead credit previously refunded to you.

If you owe an additional amount, include your

check or money order, made payable to the Wisconsin Department

of Revenue.

 Ifyouarenotlingelectronically,mailyouramendedScheduleHorH-EZtoWisconsinDepartmentofReve-

nue, PO Box 34, Madison WI

53786-0001.

• If you also led Form 1, 1A, or 1NPR

 YouramendedScheduleHorH-EZmustbeattachedtoanamendedForm1,1A,or1NPR,iflingapaper

return.SeetheinstructionsforForm1,1A,or1NPRforinformationastohowtocompletethelingofyour

amended Form 1, 1A or 1NPR.

Line Instructions

Schedule H‑EZ

Instructions for Schedule H-EZ are on the back of the schedule.

Schedule H

 ScheduleHhaspreprintedzerosinthe“cents”areaoftheentrylines.Amountsfilledinonthoselinesshouldbe

rounded to the nearest dollar. For more tips, see page 2.

Name and Address Area

Print or type all information requested in the spaces provided on Schedule H. Include your social security number

(and your spouse’s, if applicable) and your tax district. Do not use a return address label. Do not include a lot number

or suite number as an apartment number. These should be included as part of the street address.

Special Conditions

CertainpersonshavetoenterinformationintheSpecialConditionssection.See“RefundsofDivorcedClaimants”

on page 6.

n Lines 1 Through 6 (Lines 1 Through 3 of Schedule H‑EZ) – Questions

Fill in the information requested on these lines. Failure to answer these questions may delay your refund.

Questions 1a and 1bFillinyourageasofDecember31,2017,online1a.Ifmarried,llinspouse’sageasofDe-

cember 31, 2017 on line 1b. If either you or your spouse, if married, are age 62 or older as of December 31, 2017, you

do not need to answer questions 1c or 1d.

Question 1c Iftheanswerstoquestions1aand1barebothunderage62,answerquestion1c.Ifyouanswer1c“yes”,

you do not need to answer question 1d. Note:Onlyonespousemustmeetthedenitionofdisabledtoqualifyforthe

homestead credit.

Question 1d Iftheanswertoquestion1cis“no”,answer1d.Ifyouandyourspouseareunderage62asofDecember

31, 2017, you and your spouse are not disabled, and you and your spouse do not have earned income, you do not

qualify for the homestead credit. Note: Only one spouse must have earned income to qualify for the homestead credit.

Question 2 You are not a full-year legal Wisconsin resident if you moved here from another state after January 1,

2017, or if you moved here from another state for educational purposes only and have not abandoned your other state’s

residence. If you are not a U.S. citizen, you are not a legal Wisconsin resident unless (1) you are a lawful permanent

resident of the United States (have been issued a green card or permanent residence card), a refugee, or have been

grantedasylum,and(2)youintendtoremainpermanentlyandindenitelyinWisconsin.

Question 4bItisnotnecessarytoanswerquestion4bunless4aisanswered“Yes.”

Question 5Ifyoubecamemarriedordivorcedduring2017,check“Yes.”Fillinthedateandplaceacheckmarkinfront

oftheword“married”or“divorced.”Seethe“SpecialInstructions”onpage20.

Question 6a It is not necessary to answer question 6a if you were not married during any part of 2017. If one spouse was

inanursinghomeduring2017,youareconsideredtobemaintainingseparatehomes,soanswer“Yes”toquestion6a.

Question 6bIfthisappliestoyou,refertothe“SpecialInstructions”onpage19foradditionalinformation.

n Lines 7 Through 12 – Household Income

These instructions apply if during all of 2017 you were single or married and living with your spouse. If during 2017

youwereseparated,youbecamemarriedordivorced,oryourspousedied,readtheapplicable“SpecialInstructions”

on pages 19 and 20 before you complete lines 7 through 12.

Line 7 (Line 4 of Schedule H‑EZ) – Income from Tax Return Fill in line 7 (line 4 of Schedule H-EZ) only if

you or

youandyourspousearelingorhavealreadyleda2017Wisconsinincometaxreturn.Ifyouweremarriedandlived

withyourspouseallyearbutleseparateincometaxreturns,llintheincomefrombothofyourtaxreturns.

IfyouarelingyourtaxreturnwithScheduleHorH-EZ,

rstcompletetheincomeportionofyourtaxreturn.Fillin

the income from line 12 of Form 1A, line 13 of Form 1, or line 32 of Form 1NPR, on line 7 (line 4 of Schedule H-EZ).

Line Instructions

2) The amount from line 3 of the above worksheet may be claimed against taxable income reported on line 8 of

Schedule H (line 5 of Schedule H-EZ). The amount from line 4 of the worksheet may only be claimed against net

income from self-employment.

CAUTION The amount of your deduction may not exceed your (1) net income from self-employment or (2) your tax-

able income, as reported on line 8 of Schedule H, to cause your income to become negative.

Example 1: Youreceived$500oftaxableinterest,$10,000ofgrosssocialsecuritybenets,anda$1,500pension

distributionin2017.MedicarePartBpremiumsof$1,308weredeductedfromthesocialsecuritybenetsreceived.

you were at least age 65 at the end of 2017, the pension distribution is excluded from taxable Wisconsin income (see

the 2017 Form 1 instructions for additional information concerning the retirement income exclusion).

Exception:IfyouarelingForm1NPRandline31,

Wisconsin column, is more than line 16, Wisconsin column,

subtract line 31 from line 16. Fill in the result on line 7 as a negative number.

If youor you and yourspouse have already led your2017 Wisconsin income tax return, see page 5, Part C.1,

paragraph 3.

Ifyoullinline7(line4ofScheduleH-EZ),doNOTllinline8aor8b(line5aor5bofScheduleH-EZ).

Note: If scholarship or fellowship income was included in household income in a prior year, any portion of that income

included on line 7 of your 2017 Schedule H may be subtracted on line 9h. Enter the amount of the subtraction as a

negative number.

Line 8 (Line 5 of Schedule H‑EZ) – Income – No Tax Return Fill in lines 8a and 8b (lines 5a and 5b of

Schedule

H-EZ)onlyifyouoryouandyourspousearenotlinga2017Wisconsinincometaxreturn.Ifyouweremarriedand

livedwithyourspouseallyear,llinalloftheincomeofbothspouses.

Line 8a (line 5a of Schedule H‑EZ) Fill in the amount of

wages, interest (including funeral trust interest), and div-

idends that are taxable to Wisconsin in the spaces provided. Fill in the total of these amounts on line 8a (line 5a of

Schedule H-EZ).

Line 8b (line 5b of Schedule H‑EZ) Fill in all other items of Wisconsin taxable income on line 8b (line 5b of

ScheduleH-EZ),suchas:unemploymentcompensation;pensionsandannuities;gamblingwinnings;capitalgains;

alimony;andbusinessincome.IflingScheduleH,attachascheduleexplainingthesourcesofincomeandtheamount

from each source.

Note: Qualified Wisconsin retirement income exclusionIfyou(and/oryourspouseifmarriedlingajointreturn)

were 65 years of age or older on December 31, 2017, and your federal adjusted gross income is less than $15,000

($30,000ifmarriedlingajointreturnor,ifmarriedlingaseparatereturn,thesumofbothspouses’federaladjusted

grossincomemustbelessthan$30,000),$5,000ofyourqualiedretirementincomeisnottaxableforWisconsin

purposes.Ifbothspouseswere65yearsofageorolder,eachspousemayexcludeupto$5,000ofqualiedretirement

income. Do not include this amount on line 8b (line 5b of Schedule H-EZ). Instead, this amount should be included on

line 9d (line 6d of Schedule H-EZ).

Note: If you have income reportable on line 8 (line 5 of Schedule H-EZ) and paid for medical care insurance (including

MedicareInsurancedeductedfromyoursocialsecuritybenetsandMedicareSupplementalInsurance)orlong-term

care insurance in 2017, you may be able to claim a deduction for all or a portion of these costs:

1) Complete the worksheet below. If you purchased your medical care insurance through an Exchange (Marketplace),

the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium

assistance credit.

1. Amount you paid in 2017 for medical care insurance during a period in which you were not

self-employed .............................................................. 1.

2. Amount you paid for long-term care insurance in 2017 ............................... 2.

3. Add lines 1 and 2 ........................................................... 3.

4. Amount you paid for medical care insurance in 2017 while you were self-employed ........ 4.

Insurance Deduction Worksheet

Line 7 Instructions - continued

Line Instructions

Enter“500”online8a(line5aofScheduleH-EZ).Asthemedicalcareinsurancededuction($1,308)islimitedtotaxable

Wisconsinincomereported,enter“-500”online8b(line5bofScheduleH-EZ)anddesignateitasamedicalcare

insurance deduction.

Enter“10000”online9b(line6bofScheduleH-EZ)and“1500”online9d(line6dofSchedule

H-EZ).

Example 2: Same facts as in Example 1, except instead of

a pension distribution of $1,500 you had gambling winnings

of $1,500 in 2017.

Enter“500”online8a(line5aofScheduleH-EZ).Enter“192”(the$1,500ingamblingwinningslessthe$1,308med-

ical care insurance deduction) on line 8b (line 5b of

Schedule H-EZ). A schedule showing how the 192 was computed

should be included with Schedule H or H-EZ.

Enter“10000”online9b(line6bofScheduleH-EZ).

Example 3: You had $2,000 of self-employment income, $141 of self-employment tax deduction, $100 of interest

income,and$6,000ofrailroadretirementbenets.Youpaid$3,000inmedicalinsurancepremiumsfortheyear.

Enter“100”online8a(line5aofScheduleH-EZ).Asthededuction($3,000)islimitedtotaxableWisconsinincome

reported from self-employment of $1,859 ($2,000 less $141 of self-employment tax deduction), nothing is reported on

line 8b (line 5b of Schedule H-EZ). Attach a schedule listing the self-employment income of 2,000, self-employment

tax deduction of -141, and the medical care insurance deduction of -1,859. Since you are a self-employed individual,

the deduction is limited to your self-employment income only. Therefore, no additional amount is allowed to offset the

$100oftaxableinterestincome.Enter“6000”online9cofScheduleH(line6cofScheduleH-EZ).

n Lines 9a Through 11i

Fill in all nontaxable household income received in 2017 from any of the sources indicated. If you are married,

combine

theincomesofbothspousesandllinthetotalsforeachcategory.Donotincludeamountsalreadyincludedonline

7, 8a, or 8b (line 4, 5a, or 5b of Schedule H-EZ).

Note: Repaid amounts Nontaxable income that was included in household income in a prior year and was required

to be repaid in 2017 may be subtracted from household income on your 2017 Schedule H. Subtract the amount repaid

on the income line of Schedule H to which the repayment relates. Attach an explanation indicating the amount of the

repayment and the year it was included on a homestead credit claim.

Ifthesubtractionresultsinanegativeamount,llinthat

amountasanegativenumber.Forexample,llinnegative

500 as -500.

Example:Your2016ScheduleHreported$8,000ofsocialsecuritybenetsreceivedin2016.In2017youreceived

socialsecuritybenetsof$9,000butwererequiredtopayback$3,000ofthebenetsyoureceivedin2016.Fillin

“6000”online9bofthe2017ScheduleH,thesocialsecurityreceivedin2017($9,000)lesstheamountrepaid($3,000).

Line 9a (6a of Schedule H‑EZ) Unemployment compensation Fill in the total amount of unemployment

compensation received in 2017 that is not already included on line 7 or 8b (line 4 or 5b of Schedule H-EZ). Both taxable

and nontaxable unemployment compensation must be included in household income.

Line 9b (6b of Schedule H‑EZ) Social security, SSI, SSI‑E, SSD, and CTS Fill in the total amount (not the monthly

amount)ofsocialsecuritybenetsreceivedin2017.

Include the premium amounts deducted for Medicare Parts A

through D (generally, $1,308 per person for Medicare Part B, unless Social Security advises of a different amount, or

$134 per month, per person, if

youenrolledinPartBforthersttimein2017),andanysocialsecuritydeathbenet

($255) received. Also ll in federal and state SSI (supplemental security income),

SSI-E (supplemental security

income – exceptional expense), SSD (social security disability), and CTS

(caretaker supplement) payments ($250 per

monthfortherstchildand$150permonthperadditionalchild).

DoNOTincludeTitleXXbenets(paymentsforservices).

Also do not include your children’s social security or SSI

benets,whetherpaidtothemdirectlyortoyouontheirbehalf.

Line 9c (6c of Schedule H‑EZ) Railroad retirementFillinthetotalamountofrailroadretirementbenetsreceived

in 2017. Include the premium amounts deducted for Medicare Parts A through D (generally, $1,308 per person for

Medicare Part B, unless the Railroad Retirement Board advises of a different amount, or $134 per month, per person,

ifyouenrolledinPartBforthersttimein2017).

Line 9d (6d of Schedule H‑EZ) Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan

distributions Fill in the GROSS amount of ALL pensions and annuities received in 2017 and not included elsewhere.

Include veterans’ pensions, disability payments, any amounts you contributed to a pension fund, and nontaxable IRA,

Line 8b Instructions - continued

Line Instructions

SEP,SIMPLE,andqualiedplandistributions.Bothtaxableandnontaxableamountsmustbeincludedinhousehold

income.

Exceptions: Do not include nontaxable rollovers (amounts transferred from one retirement plan to another) or tax-

free Section 1035 insurance contract exchanges.

If all or a part of a pension or annuity distribution in 2017 includes

arolloveramountoratax-freeexchange,write“Rollover”or“Tax-FreeExchange”nearline9d(line6dofSchedule

H-EZ). Attach a copy of federal Form 1099-R.

Example: In 2017, you received pension income of $3,500, $2,700 of which is taxable income and is included on

line7(line4ofScheduleH-EZ).Noportionofthe$3,500wasarollover.Enter“800”($3,500-$2,700)online9d

(line 6d of Schedule H-EZ).

Note: Taxable rollovers or conversions from one retirement plan to another, such as from a traditional IRA

to a Roth IRA,

should have been included as income on your Wisconsin return and may not be subtracted in determining household

income.

Line 9e (6e of Schedule H‑EZ) Contributions to deferred compensation plans Fill in contributions to deferred

compensation plans that were excluded from income on the income tax return (do not include nondeductible

contributions). Excluded deferred compensation is generally reported in box 12 of the wage and tax statement, Form

W-2,precededbytheprexD,E,F,G,

H, S, or Y.

Line 9f (6f of Schedule H‑EZ) Contributions to IRA, self‑employed SEP, SIMPLE, and qualified plans Fill

in contributions to these plans that were deducted from income on the income tax return (do not include rollover

contributionsornondeductiblecontributions).Thesedeductionsarereportedinthe“Adjustedgrossincome”section

of federal Form 1040 or 1040A.

Line 9g (6g of Schedule H‑EZ) Interest on United States securities and state and municipal bonds Fill in any

nontaxable interest received on securities of the federal government or its instrumentalities, such as U.S. Savings Bonds

or Treasury Notes, and on nontaxable state and municipal bonds, such as Wisconsin Housing Finance Authority bonds.

Line 9h Scholarships, fellowships, grants, and military compensation Fill in the total amount received in 2017

for NONTAXABLE scholarship and fellowship income (for example, scholarships or fellowships used for books or

tuition),educationalgrants,ormilitarycompensation(forexample:basicquartersandsubsistenceallowances;

Veterans

EducationalAssistanceProgrampayments;G.I.Billbenets;payfromdutyinacombatzone;orpayreceivedby

certain members of a reserve component of

the armed forces). Nontaxable pay from duty in a combat

zone is generally

reported in box 12 of the wage and tax statement, Form W-2, preceded by the prefix Q.

Do not include student loans or amounts included elsewhere.

Line 9i (6h of Schedule H‑EZ) Child support, maintenance payments, and other support Fill in the total amount

of any court ordered support payments received in 2017,

including child support and family maintenance. Do not

include

foster care, voluntary support, or amounts included elsewhere.

Line 9j (6i of Schedule H‑EZ) Wisconsin Works (W2), county relief, kinship care, and other cash public

assistance Fill in the total amount of any Wisconsin Works (W2), county relief, kinship care, and other cash public

assistance payments (such as adoption assistance and federal or state disaster grants) received in 2017. Do not include

thefollowing:aprioryear’shomesteadcredit;nontaxablefostercare;gifts;foodstamps;nontaxablecommunityoptions

program(COP)payments;orfuelorenergyassistancepaidtoafuelsupplierorutility,orprovidedunderthefederal

Low-Income Home Energy Assistance Act.

Note to Schedule H filers: If you received Wisconsin Works (W2) or county relief payments, place a checkmark

inthedesignatedareaaboveline13;youmayneedtollinSchedule3onpage3ofScheduleH.Seeparagraph5

under“Exceptions:Homeownersand/orRenters,”onpage17.

Lines 10 and 11a Add lines 7 through 9j. Fill in the total on line 10, at the bottom of page 1 of Schedule H, and on

line 11a, at the top of page 2.

Line 11b Workers’ compensation, income continuation, and loss of time insurance (for example, sick pay) Fill

in the total amount received in 2017 from these sources.

Nontaxable sick pay is generally reported in box 12 of

the

wage and tax statement, Form W-2, preceded by the prefix J.

Line 9d Instructions - continued

Line Instructions

Line 11c Gain from sale of home Fill in the gain from the sale or exchange of a principal residence excluded

for federal tax purposes. Attach Schedule GL, Gain or Loss on the Sale of Your Home, showing the computation of

the gain (selling price minus adjusted basis minus expense of sale).

CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or condem-

nation) of a principal residence.

Line 11d Other capital gains not taxable Include the capital gain exclusion on assets held more than one year,

gain

deferred or excluded on sale of capital assets, plus any other nontaxable capital gains that are not reported elsewhere.

Example: You reported net long-term capital gains of $3,000 on federal Schedule D. In computing Wisconsin taxable

income, you subtracted $900 ($3,000 x 30%) of

thisgain.Enter“900”online11d.

Line 11e Net operating loss carryforward or carryback and capital loss carryforward Fill in any net operating

loss carryforward or capital loss carryforward (one incurred in a prior year and not used in that year to offset

taxable

income) or net operating loss carryback deducted in computing 2017 Wisconsin taxable income.

Example: You have a $2,000 capital loss carryforward from 2016 to 2017, and a $1,900 capital gain for 2017.

ScheduleWD,youcomputea$100netcapitallossdeduction($2,000carryforwardless$1,900gain).Enter“2000”

on line 11e (the $1,900 loss offset against capital gain, plus the $100 loss applied against other income).

Line 11f

Income of nonresident spouse or part‑year resident spouse and nontaxable income from sources outside

Wisconsin Fill in the income of

your nonresident or part-year resident spouse for the time you resided in the same

homestead.AlsollintheincomereceivedfromsourcesoutsideWisconsinthat

was excluded from Wisconsin taxable

income.

Example: While a nonresident of Wisconsin, you sold property located outside Wisconsin on the installment

basis.

In 2017 you are a Wisconsin resident. The gain on the sale of the property sold while you were a nonresident is not

taxable to Wisconsin. However, it must

be included on line 11f.

Resident manager’s rent reduction, clergy housing allowance, and nontaxable Native American income Fill in

the amount that a resident manager’s rent is reduced in return for services, the nontaxable housing allowance provided

to a member of the clergy, and nontaxable income of a Native American.

Line 11g Partners, LLC members, and tax‑option (S) corporation shareholders Fill in the distributive share of

partnership, limited liability company (LLC), and tax-option (S) corporation depreciation, Section 179 expense,

depletion,

amortization, and intangible drilling costs. This information will not be on the reporting form (Schedule 3K-1 or 5K-1)

that you receive from the partnership, LLC,

or tax-option (S) corporation. It must be obtained either by contacting the

partnership, LLC, or tax-option (S) corporation, or, if available to you, from the tax return of

the partnership, LLC, or tax-

option (S) corporation.

 Ifthepartnership,LLC,ortax-option(S)corporationdidnotclaimanyoftheseexpenses,write“None”inPartII

of federal Schedule E, near the entity’s name.

Line 11h Car or truck depreciation (standard mileage rate) If car or truck expenses were claimed using the standard

mileage rate, 25¢ per mile is considered depreciation.

Multiply the number of miles claimed by 25¢, and include that

amount on line 11h. Write the number of miles next

to the deduction on Schedule C, E, or F.

Example: On a farm schedule you claimed automobile expenses, based on the standard mileage rate for 5,000

businessmiles.Enter“1250”online11h(5,000milesx25¢=$1,250).Fillin“5000”nexttothedeductiononScheduleF.

Exception: The 25¢ per mile income adjustment is not

required for miles claimed after the adjusted basis of your car

or truck reaches zero. If this applies to you, attach a note explaining the situation.

Line 11i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs Fill

in any depreciation, Section 179 expense, depletion,

amortization, and intangible drilling costs claimed in computing

Wisconsintaxableincome,exceptamountsalreadylledinonline11gor11h.(Seenoteonpage14,

regarding actual

car/truckexpenses.)

Special Instructions

Example:Youleda2017Wisconsinincometaxreturnandclaimed$1,500ofdepreciationonfederalScheduleF.

Enter“1500”online11i.

Note: If car or truck expenses were claimed on federal Schedule C, C-EZ, E, or F using the actual expense method,

depreciationwouldbeclaimedonthedepreciationlineandwouldbeincludedonline11i.Inthiscase,write“actual”

nexttothecar/truckexpenselineonScheduleC,E,orF,ornearwherethetotalnumberofbusinessmilesarere-

ported on Schedule C-EZ.

n Lines 12a Through 12c – Total Household Income

Line 12a (7a of Schedule H‑EZ) Fill in the total of lines 11a through 11i (lines 6a through 6i of Schedule H-EZ).

If the amount on line 12a (line 7a of Schedule H-EZ) is less than your rent or property taxes, attach a note

explaining how you paid your rent or property taxes and your other living expenses (food, utilities, clothing, etc.). If you

received loans (including student loans) or gifts, indicate the approximate amount received, but do not include these

in household income.

Line 12b (7b of Schedule H‑EZ) You may claim a “dependent deduction” by lling inthe number of “qualifying

dependents” and multiplying that number by $500.

Aqualifyingdependentisapersonwho:a)isormaybeclaimedasadependentonyourfederalincometaxreturn;

and b) occupied your (the claimant’s) homestead for more than six months during 2017. A dependent is considered to

have occupied your homestead during temporary absences for reasons such as school, illness, or vacations.

The six-month occupancy requirement is considered to have been met if: a) the dependent was born or died during

2017andoccupiedyourhomesteadduringtheentiretimeheorshelivedin2017;orb)during2017thedependentwas

adopted by you, was placed with you for adoption, or became your stepchild, and he or she occupied your homestead

from that date to the end of 2017.

Caution:Theterm“dependent”doesNOTincludeyouoryourspouse.Donotcountyourselforyourspouseinthe

numberyoullinonline12b(line7bofScheduleH-EZ).

Line 12c (7c of Schedule H‑EZ) Subtract the amount on line 12b (line 7b of Schedule H-EZ) from the amount on line

12a (line 7a of Schedule H-EZ). Fill in the result on line 12c (line 7c of Schedule H-EZ). This is your total household

income.

Ifyouoryourspouseareage65oroverandreceivednosocialsecurity,SSI,orrailroadretirementbenetsin2017,

attach a note stating that you did not receive income from any of these sources.

n Lines 13 Through 15 – Taxes and/or Rent

If any of the four statements above line 13 apply to you, place a checkmark in the designated area(s) and, if

applicable, refer to the schedule(s) on page 3 of Schedule H.

Line 13 (8 of Schedule H‑EZ) – Homeowners If you or you and your spouse lived in your homestead during all of

2017andwerethesoleowner(s),llinonline13(line8ofScheduleH-EZ)thenetpropertytaxesfromyour2017

propertytaxbill(s)(payablein2018–thetaxesdonothavetobepaidtoclaimthecredit).“Netpropertytaxes”means

thenettaxesafterstateaids,schooltaxcredits,therstdollarcredit,andthelotteryandgamingcredit(ifapplicable).

Net property taxes do NOT include special assessments or charges, delinquent interest, or woodland, forest croplands,

or managed forest land taxes.

Attach (paper clip) to your Schedule H or H-EZ a legible copy of the 2017 property tax bill(s) (payable in 2018) for your

homestead, or a computer printout obtained either directly from the county or municipal treasurer or from their website.

Ifyouleelectronically,mailthepropertytaxbillorcomputerprintoutwithFormW-RA,nottheelectronicallygenerated

form. Also, a mortgage statement, canceled check, installment tax stub, or money order receipt cannot be accepted.

The property tax bill copy or computer printout must show the year, name of the owner(s), assessed value of land and

improvements, legal description or property address, and taxes before and after state aids and credits. It must have

lines for special assessments and the lottery and gaming credit.

Line 11i Instructions - continued

Line Instructions

Incertaincasesyoumustreduceyournetpropertytaxesorattachadditionalinformation.ScheduleHandH-EZlers

should see the exceptions on pages 15 through 17.

Exceptions: Homeowners(alsosee“Exceptions:Homeownersand/orRenters,”onpages16and17)

1. If there are names on the property tax bill other than yours (or your spouse’s if you were married and lived together

during all of 2017), attach (paper clip) a copy of a document showing your ownership percentage or life estate. The

documentcouldbeadeed,landcontract,divorcejudgment,naljudgmentinanestate,ortrustinstrument.Also

see paragraph 2 below.

2. Ifyouownedyourhomesteadwithothersin2017,useonlythatportionofthenetpropertytaxesthatreectsyour

percentage of ownership, unless one of the following situations applies.

a) If the other owner was your spouse who lived with you during all of 2017, you may use all of the net property

taxes.

b) If the other owner did not live in the homestead and you paid or will pay all the property taxes, use the portion

oftaxesreectingyourownershippercentageonline13(line8ofScheduleH-EZ),andusetheotherowner’s

share of taxes on line 14c (line 9c of Schedule H-EZ) as rent.

c) If you inherited a partial ownership interest and are required by the terms of the decedent’s will to pay all the

property taxes, you may use all the property taxes from the date of death. Submit a copy of the will to verify the

requirement.

3. Ifyouownedandlivedinamobileormanufacturedhomein2017,llinonline13(line8ofScheduleH-EZ)thenet

propertytaxesfromyour2017personalpropertytaxbill(payablein2018).Write“mobilehome”or“manufactured

home” on the property tax bill. If you owned the land on which your mobile or manufactured home was located,

llinthe2017netpropertytaxesfortheland.Alsollinonline13(line8ofScheduleH-EZ)any2017municipal

permit fees you paid to the municipality (or to the owner of the land if you rented the land).

4. If you submit two or more property tax bills for one homestead, attach a drawing showing the description, size,

and location of each parcel.

5. If the property tax bill for your homestead does not show any lottery and gaming credit, do one of the following:

a) If you received or will receive a lottery and gaming credit separately, subtract the credit from the amount shown

on your property tax bill. Include only the net amount on line 13 (line 8 of Schedule H-EZ). Attach a note indi-

cating the amount of the lottery and gaming credit.

b) If you did not and will not receive a lottery and gaming credit on your homestead for 2017, attach a note explaining

this.

Line 14 (9 of Schedule H‑EZ) – Renters Ifheatwasincludedinyourrent,llintheamountfromline8aofyour

rentcerticate(s)online14aofScheduleH(line9aofScheduleH-EZ).Fillin20%(.20)ofthatamountonline14b

(line 9b of Schedule H-EZ).

Ifheatwasnotincludedinyourrent,llintheamountfromline8aofyourrentcerticate(s)online14cofScheduleH

(line 9c of Schedule H-EZ). Fill in 25% (.25) of that amount on line 14d (line 9d of Schedule H-EZ).

DONOTCHANGEanyoftheinformationontherentcerticateyourlandlordhaspreparedforyou.Thedepartment

willnotacceptalteredrentcerticates.Ifanyinformationhasbeenorneedstobechanged,yourlandlordmustpre-

pareanewrentcerticate.

Attach(paperclip)toyourScheduleHorH-EZtherentcerticate(s)completedandsignedbyyourlandlord(s).A

separaterentcerticatemustbeattachedforeachhomesteadforwhichyouareclaiming2017homesteadcredit.

Onlyrentpaidfor2017maybeusedindeterminingyourhomesteadcredit.Ifyouleelectronically,mailthesigned

rentcerticate(s)withFormW-RA,nottheelectronicallygeneratedform.

In certain cases you must reduce your rent or attach additional information. Schedule H and H-EZ filers should see

the exceptions below and on pages 16 and 17.

Exceptions: Renters(alsosee“Exceptions:Homeownersand/orRenters”onpage16).

1. Ifthenumberofoccupantsonline5oftherentcerticateismorethanone(yourspouseandminorchildrenshould

not be included), and each occupant did not

payanequalshareofthelivingexpenses,llintheSharedLiving

Line 13 Instructions - continued

Line Instructions

ExpensesScheduleonpage2oftherentcerticatetocomputeyourallowablerentpaidforoccupancyonly.All

linesontheschedulemustbelledin.Ifalllinesontheschedulearenotlledin,wewilldividetherentbythe

number of occupants.

2. Ifyourlandlordwillnotsignyourrentcerticate,

completethe“LandlordorAuthorizedRepresentative”sectionof

therentcerticate.Iffoodorserviceswereprovidedbyyourlandlord,indicatewhatitemswereprovidedandllin

yourestimatedvalueoftheseitemsonline7.Iftheseitemswerenotprovided,llin0online7.Placeacheckmark

in the designated area of

therentcerticate.Attachit,alongwithacopyofeachcanceledcheckorbankmoney

orderyouhavetoverifyyourrent.Anyportionofyourrentpaidthatisnotveriedwillnotbeallowed.

3. Only rent paid for a homestead subject to property taxes may be claimed. However, rent may be claimed for property

that is owned and operated by a municipal housing authority created under sec. 66.1201, Wis.

Stats., that makes

payments in lieu of property taxes to the municipality.

4. If in 2017 you rented a mobile or manufactured home or the land on which it was located, attach a completed rent

certicate.Online14aor14cofScheduleH(line9aor9cofScheduleH-EZ),llintherentfromline3cand/or

8aoftherentcerticate.Asarenterofamobileormanufacturedhome,anymobileormanufacturedhometaxes

or municipal permit fees you paid may only be claimed as rent.

Exceptions: Homeowners and/or Renters

1. If during 2017 you were separated from your spouse,

you became married or divorced, or your spouse died, read

theappropriatesection(s)ofthe“SpecialInstructions”onpages19and20beforeyoucompleteline13or14.

2. If you moved during 2017, review instructions a) through g) below and follow each that apply.

a) Attach a schedule listing the address of each dwelling and the dates you lived there in 2017.

b) Claim the prorated property taxes or rent only for the time you occupied each dwelling in 2017. If you are claiming

lessthan12monthsofpropertytaxesand/orrent,attachanoteexplainingwhereyoulivedforthebalanceof

2017.

 c) Donotclaimmorethan12monthsofpropertytaxesand/orrent.Ifyoupaidpropertytaxesand/orrentfortwo

dwellings for the same time period, claim only the amount for where you actually lived.

d) If you owned your homestead, claim only the portion of property taxes prorated for the time you both owned

and occupied it.

e) If you sold your homestead in 2017, attach a copy of

the closing statement to verify your ownership of the sold

homestead, the prorated property taxes, and the date of sale (also see the income instructions for line 11c, on

page 13).

 f) Ifyoupaidrentformorethanonehomesteadfor2017,attachaseparaterentcerticateforeachhomestead.

g) If you moved from a homestead you owned to tax-exempt housing, see paragraph 8 on page 17.

3. If your home or property was not used solely for personal purposes while you lived there and was not

part of a farm

(seedenitionF.4onpage7),youmust

allocate property taxes or rent between personal use and: a) business or

rentaluseforwhichadeductionisallowedorallowableforfederaltaxpurposes;orb)useofaseparateunitby

others rent free. Place a checkmark in the designated area above line 13, and complete Schedule 2 on page 3 of

ScheduleH;claimonlythepersonalportionofpropertytaxesorrent.

Examples of part business use include:

1) having a store or office on the same property as your home,

2) using one room of your home exclusively for storing products you sell, and

3) providing child care for others in your home.

Example:During2017youownedatriplexandlivedinoneofthethreeequal-sizedunits;netpropertytaxeswere

$3,000. Claim $1,000 of property taxes (one-third of $3,000) on line 13, whether the other units were rented out,

available for rent, or used by others rent

free.

Line 14 Instructions - continued

Line Instructions

Example:In2017youusedoneroomofyourve-roomhouseexclusivelyforbusiness;netpropertytaxeswere

$1,500.Sinceone-fthofthetotalpropertytaxesareforbusinessuse,claim$1,200ofpropertytaxes(four-fths

of $1,500) on line 13.

4. If your home was on more than one acre of land and was not part of a farm, you may claim only the property taxes

or rent on your home and one acre of land. Place a checkmark in the designated area above line 13.

Homeown‑

ers: Complete Schedule 1 on page 3 of

Schedule H. Renters: Attach a statement from your landlord, indicating

the amount of rent for your home and one acre of land.

5. Ifforanymonthof2017youreceivedeither:a)aWisconsinWorks(W2)paymentofanyamount;orb)countyrelief

of $400 or more, place a checkmark in the designated area above line 13. Fill in Schedule 3 on page 3 of Schedule

H to compute your reduced property taxes or rent.

6. If your home was part of a farm, you may claim property taxes or rent on up to 120 acres of land adjoining your

home, and all improvements on those 120 acres. Place a checkmark in the designated area above line 13. Do not

claim property taxes or rent for more than 120 acres of land or for land that does not adjoin.

7. If your home or property was not part of a farm but was on more than one acre of land, and it was not used solely

for personal purposes (see paragraph 3 on page 16), place checkmarks in the designated areas above line 13 and

complete both Schedule 1 and Schedule 2 on page 3 of Schedule H. Fill in the amount

from line 9 of Schedule 1

on line 1 of Schedule 2.

8. If you have moved from a homestead that you owned to tax-exempt housing and have tried to sell your former

homestead, you may claim the property taxes while you still own it, for up to 12 months after you moved,

provided:

a) the tax-exempt housing you moved to is not a municipal housing authority making payments in place of taxes

oracorrectionalordetentionfacility;andb)youdonotrentorleaseyourformerhomesteadtoanotherperson.

If your claim is based on this provision, attach a complete explanation, indicating that you have not

rented or

leased the homestead, the date you moved to the tax-exempt housing, and what attempts were made to sell the

homestead.

9. Ifyouleafederalbusinessorrentalschedule,listoneachscheduletheaddressofeachproperty.

n Lines 16 Through 19 – Credit Computation

Refer to the 2017 Homestead Credit Computation Tables A and B on pages 21 and 22 to determine your homestead

credit. If you want the Department of Revenue to compute your credit, do not complete these lines. The department

will notify you of the amount of your credit.

Sign and Date Your Claim

Be sure you (and your spouse if residing together) sign and date your Schedule H at the bottom of page 2. Also include

your daytime phone number.

Ahomesteadcreditclaimmaynotbesignedfororledonbehalfofadeceasedperson.Theclaimantmustbeliving

atthetimetheclaimisled.

Note: Apaperclaimisconsideredledwhenmailedorhand-deliveredtothedepartment.Anelectronicclaimis

consideredledwhenthedepartmentreceivesthetransmission.Aclaimisnotconsideredledwhenitismailedor

deliveredbyhandorelectronicallytoataxpreparer,electroniclingvendor,orotherthirdparty.

How to Assemble

BeforeyouassembleyourWisconsinincometaxreturn(ifyouarelingone)andhomesteadcreditclaim,makea

completecopy.Keepthecopyforyourrecords.Iflingapaperreturn,paperclipthetaxreturnandhomesteadcredit

claim together in the following order:

• Wisconsin income tax Form 1, 1A, or 1NPR*

• ScheduleHorScheduleH-EZ.See“How,When,andWheretoFile”onpage5,PartC.1,paragraph3,ifyoualready

filed your tax return.

• Completed2017rentcertificate(s)and/orcopyof2017propertytaxbill(s)(payablein2018)

Line 14 Instructions - continued

Line Instructions

• Other homestead credit notes, schedules, etc.

• Other Wisconsin schedules* (for example, Schedule WD, GL, AR, or I)

• Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not)

• Wage statements

• Copy of federal income tax return and schedules* (not necessary if Wisconsin return is a Form 1A)

* Omit if no Wisconsin income tax return is filed or if you already filed your tax return.

Iflinganelectronicreturn,sendyourFormW-RAwiththefollowingattachments:

• Completed2017rentcerticate(s)and/orcopyof2017propertytaxbill(s)(payablein2018)

• Other homestead credit notes and schedules, such as Schedules AR and GL.

• Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not)

• Wage statements

• If you are disabled, either:

 – Astatementfromyourphysicianthatyouaredisabled,asdenedonpage6,thedatethatyoubecamedisabled,

and whether the disability is permanent or temporary,

 – AstatementfromtheVeteran’sAdministrationcertifyingthatyouarereceivingadisabilitybenetdueto100

percent disability, or

– A document or copy of a document from the Social Security Administration stating the date the disability began.

Checklist and Tips Page

To avoid delays in receiving your refund, see the checklist

onthefrontcoverandtipsonpaperlingyourhomestead

claim on page 2.

Special Instructions

Note: The following instructions do not apply if you were single during all of 2017, or if you were married and resided with

your spouse during all of 2017.

These instructions apply to you only if during 2017 you were separated from your spouse for all or part of the year, you

becamemarriedordivorced,oryourspousedied.Itisnotnecessarytoreadall5PartsoftheSpecialInstructions;refer

only to the Part or Parts that pertain to your situation.

Intheseinstructions,“yourownincome”or“yourownmaritalpropertyincome”meansincomeormaritalpropertyincome

generatedbyyourservicesandproperty.“Yourspouse’sincome”or“yourspouse’smaritalpropertyincome”meansincome

or marital property income generated by your spouse’s services and property.

For more information about Wisconsin’s marital property law or about other terms used in these instructions, such as

“notification,”“maritalproperty”income,“nonmaritalproperty”income,and“individualproperty,”refertoPublication109,Tax

Information for Married Persons Filing Separate Returns and Persons Divorced in 2017, which is available at any Department

of Revenue office or from the Internet at revenue.wi.gov.

Part 1 Married but Separated ALL of 2017 (including one spouse in a nursing home)

Income –

a) Neither spouse notified the other of income – If you and your spouse were married but you lived apart during the

entire year, and neither spouse notified the other of the amount and nature (type) of marital property income, report all

of your own household income on Schedule H, and none of your spouse’s income. If your spouse was in a nursing home

andyoureceiveda“communityspouseincomeallowance”undertheSpousalImpoverishmentProgram,thatincomeis

not includable in your household income.

 Answer“No”toquestion6bonScheduleH.

b) One or both spouses notified other spouse – If you and your spouse were married but you lived apart during the entire

year, and either spouse (or both) notified the other of marital property income, compute household income as explained

in Part 2.b.

Taxes/Rent–Computepropertytaxesand/orrentasexplainedinPart2.

Part 2 Married but Separated PART of 2017 (including one spouse in a nursing home)

Income – If you and your spouse were separated for part of 2017, compute household income as follows:

a) For the time you were married and living with your spouse in 2017, include all of the income of both you and your spouse.

b) For the time you were married but living apart in 2017, compute household income under Wisconsin’s marital property

law. Under marital property law, you must report all of your own nonmarital property income and none of your spouse’s

nonmarital property income. The amount of marital property income you must report depends on whether you or your

spouse notified each other of the amount and nature (type) of marital property income each of you generated during that

time, as follows:

1. If you did not notify your spouse, report all of your own marital property income. If you did notify your spouse, report

one-half of your own marital property income.

2. If your spouse did not notify you, do not report any of your spouse’s marital property income. If your spouse did notify

you, report one-half of your spouse’s marital property income.

Answer question 6b on Schedule H, relating to notification.

Exceptions: The marital property law does not apply during any time your spouse was not domiciled in (was not a resident

of) Wisconsin.

A marital property agreement or unilateral statement has no effect in computing your household income.

If your spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal

Impoverishment Program, that income is not includable in your household income.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2017,plusonly

yourownpropertytaxesand/orrentforthebalanceof2017.

CAUTION: Your home is presumed to be marital property. If you contend its classification is something else (such as

individualproperty),youmustprovideproofofthatclassification;seeitemc)under“Attachments”onpage20.

If your home is marital property, you paid all of the 2017 property taxes, and you lived in that home while living apart from

your spouse, one-half of the property taxes for that portion of the year must be treated as rent.

Special Instructions

Example: You lived apart from your spouse for the last 3 months of 2017. Your home is marital property and you paid all of

the 2017 property taxes ($1,200). Include on line 13 the combined property taxes of you and your spouse for the 9 months

you lived together ($900). The property taxes you paid for the 3 months you lived apart ($300) must be treated as though

one-half was rent. Include one-half ($150) as property taxes on line 13 and the other one-half ($150) as rent on line 14c.

Attachments – Attach all of the following items:

a) A statement indicating the dates in 2017 that 1) you were married and living with your spouse, and 2) you were married

but living apart from your spouse.

b) A schedule listing and identifying income as follows:

1. For the time you were married and living together during 2017, all of the income of both you and your spouse.

2. For the time you were married but living apart during 2017 –

• All of your own income (if you did not notify your spouse of your marital property income).

• Your own nonmarital property income and one-half of your own marital property income (if you notified your spouse

of your marital property income).

• One-half of your spouse’s marital property income (if your spouse notified you of his or her marital property income).

c) Information to prove the property is not marital property (if you claim all the property taxes), such as:

1. A copy of the deed or other ownership verification.

2. A statement of how it was acquired (purchase, gift, etc.) and the date.

 3. Alistingofthesourceoffundsusedtopayforimprovementsandmortgage/loanpaymentssinceJanuary1,1986.

Part 3 Marriage Took Place in 2017

Income – Include your own income for all of 2017, plus your spouse’s income from the date of the marriage to December 31, 2017.

Taxes/Rent–Youmayclaimyourownpropertytaxesand/orrentfortheperiodof2017priortoyourmarriage,plusyour

combinedpropertytaxesand/orrentfromthedateofyourmarriagetoDecember31,2017.Ifyouresidedtogetheranddid

not pay an equal share of living expenses prior to your marriage, fill in the Shared Living Expenses Schedule on page 2 of

the rent certificate.

Attachments – Attach all of the following items:

a) A schedule showing the computation of your household income.

b) A statement indicating the dates you resided together during 2017.

Part 4 Divorce Took Place in 2017

Income – Compute household income as follows:

a) For the time you were married and living with your spouse in 2017, include all of the income of both you and your spouse.

b) For the time you were married but living apart in 2017, compute household income under Wisconsin’s marital property

law,asexplainedinparagraphb)ofthe“Income”instructionsinPart2onpage19.

c) For the time you were not married in 2017 (after your divorce), report only your own income.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2017,plusonly

yourownpropertytaxesand/orrentforthebalanceof2017.Seethe“CAUTION”inthe“Taxes/Rent”instructionsinPart2

on page 19.

Attachments – Attach all of the following items:

a) Alltheitemslistedinthe“Attachments”sectioninPart2above.

b) A schedule of your own income for the time you were not married in 2017 (after your divorce).

c) A complete copy of the divorce judgment, including the final stipulation or marital settlement agreement (if you claim all

the property taxes for the time after the divorce).

Part 5 Spouse Died in 2017

Income – Include your own income for all of 2017, plus your spouse’s income up to the date of death.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentuptothedateofdeath,plusyourownproperty

taxesand/orrentforthebalanceof2017.

Attachments – Attach a statement indicating the date of your spouse’s death.

- 8,060 0

8,060 8,175 5

8,175 8,290 15

8,290 8,405 25

8,405 8,520 35

8,520 8,635 45

8,635 8,750 56

8,750 8,865 66

8,865 8,980 76

8,980 9,095 86

9,095 9,210 96

9,210 9,325 106

9,325 9,440 116

9,440 9,555 126

9,555 9,670 136

9,670 9,785 146

9,785 9,900 157

9,900 10,015 167

10,015 10,130 177

10,130 10,245 187

10,245 10,360 197

10,360 10,475 207

10,475 10,590 217

10,590 10,705 227

10,705 10,820 237

10,820 10,935 248

10,935 11,050 258

11,050 11,165 268

11,165 11,280 278

11,280 11,395 288

11,395 11,510 298

11,510 11,625 308

11,625 11,740 318

11,740 11,855 328

11,855 11,970 338

11,970 12,085 349

12,085 12,200 359

12,200 12,315 369

12,315 12,430 379

12,430 12,545 389

12,545 12,660 399

12,660 12,775 409

12,775 12,890 419

12,890 13,005 429

13,005 13,120 439

13,120 13,235 450

13,235 13,350 460

13,350 13,465 470

13,465 13,580 480

13,580 13,695 490

13,695 13,810 500

13,810 13,925 510

13,925 14,040 520

14,040 14,155 530

14,155 14,270 540

14,270 14,385 551

14,385 14,500 561

14,500 14,615 571

14,615 14,730 581

14,730 14,845 591

14,845 14,960 601

14,960 15,075 611

15,075 15,190 621

15,190 15,305 631

15,305 15,420 641

15,420 15,535 652

15,535 15,650 662

15,650 15,765 672

15,765 15,880 682

15,880 15,995 692

15,995 16,110 702

16,110 16,225 712

16,225 16,340 722

16,340 16,455 732

16,455 16,570 743

16,570 16,685 753

16,685 16,800 763

16,800 16,915 773

16,915 17,030 783

17,030 17,145 793

17,145 17,260 803

17,260 17,375 813

17,375 17,490 823

17,490 17,605 833

17,605 17,720 844

17,720 17,835 854

17,835 17,950 864

17,950 18,065 874

18,065 18,180 884

18,180 18,295 894

18,295 18,410 904

18,410 18,525 914

18,525 18,640 924

18,640 18,755 934

18,755 18,870 945

18,870 18,985 955

18,985 19,100 965

19,100 19,215 975

19,215 19,330 985

19,330 19,445 995

19,445 19,560 1,005

19,560 19,675 1,015

19,675 19,790 1,025

19,790 19,905 1,035

19,905 20,020 1,046

20,020 20,135 1,056

20,135 20,250 1,066

20,250 20,365 1,076

20,365 20,480 1,086

20,480 20,595 1,096

20,595 20,710 1,106

20,710 20,825 1,116

20,825 20,940 1,126

20,940 21,055 1,137

21,055 21,170 1,147

21,170 21,285 1,157

21,285 21,400 1,167

21,400 21,515 1,177

21,515 21,630 1,187

21,630 21,745 1,197

21,745 21,860 1,207

21,860 21,975 1,217

21,975 22,090 1,227

22,090 22,205 1,238

22,205 22,320 1,248

22,320 22,435 1,258

22,435 22,550 1,268

22,550 22,665 1,278

22,665 22,780 1,288

22,780 22,895 1,298

22,895 23,010 1,308

23,010 23,125 1,318

23,125 23,240 1,328

23,240 23,355 1,339

23,355 23,470 1,349

23,470 23,585 1,359

23,585 23,700 1,369

23,700 23,815 1,379

23,815 23,930 1,389

23,930 24,045 1,399

24,045 24,160 1,409

24,160 24,275 1,419

24,275 24,390 1,429

24,390 24,505 1,440

24,505 24,620 1,450

24,620 24,680 1,457

24,680 or more 1,460

14,500

9,900

Enter on line 17

(line 12 of

Schedule H‑EZ)

least

But less

than

If line 12c (line 7c of

Schedule H‑EZ) is

Enter on line 17

(line 12 of

Schedule H‑EZ)

least

But less

than

If line 12c (line 7c of

Schedule H‑EZ) is

Enter on line 17

(line 12 of

Schedule H‑EZ)

least

But less

than

If line 12c (line 7c of

Schedule H‑EZ) is

19,100

21,400

16,800

12,200

23,700

2017 Homestead Credit Computation Table A

If line 18 (line 13 of

Schedule H‑EZ) is

If line 18 (line 13 of

Schedule H‑EZ) is

If line 18 (line 13 of

Schedule H‑EZ) is

– .01 0

.01 10 10

10 20 12

20 30 20

30 40 28

40 50 36

50 60 44

60 70 52

70 80 60

80 90 68

90 100 76

100 110 84

110 120 92

120 130 100

130 140 108

140 150 116

150 160 124

160 170 132

170 180 140

180 190 148

190 200 156

200 210 164

210 220 172

220 230 180

230 240 188

240 250 196

250 260 204

260 270 212

270 280 220

280 290 228

290 300 236

300 310 244

310 320 252

320 330 260

330 340 268

340 350 276

350 360 284

360 370 292

370 380 300

380 390 308

390 400 316

400 410 324

410 420 332

420 430 340

430 440 348

440 450 356

450 460 364

460 470 372

470 480 380

480 490 388

490 500 396

1,000 1,010 804

1,010 1,020 812

1,020 1,030 820

1,030 1,040 828

1,040 1,050 836

1,050 1,060 844

1,060 1,070 852

1,070 1,080 860

1,080 1,090 868

1,090 1,100 876

1,100 1,110 884

1,110 1,120 892

1,120 1,130 900

1,130 1,140 908

1,140 1,150 916

1,150 1,160 924

1,160 1,170 932

1,170 1,180 940

1,180 1,190 948

1,190 1,200 956

1,200 1,210 964

1,210 1,220 972

1,220 1,230 980

1,230 1,240 988

1,240 1,250 996

1,250 1,260 1,004

1,260 1,270 1,012

1,270 1,280 1,020

1,280 1,290 1,028

1,290 1,300 1,036

1,300 1,310 1,044

1,310 1,320 1,052

1,320 1,330 1,060

1,330 1,340 1,068

1,340 1,350 1,076

1,350 1,360 1,084

1,360 1,370 1,092

1,370 1,380 1,100

1,380 1,390 1,108

1,390 1,400 1,116

1,400 1,410 1,124

1,410 1,420 1,132

1,420 1,430 1,140

1,430 1,440 1,148

1,440 1,450 1,156

1,450 1,460 1,164

1,460 or more 1,168

500 510 404

510 520 412

520 530 420

530 540 428

540 550 436

550 560 444

560 570 452

570 580 460

580 590 468

590 600 476

600 610 484

610 620 492

620 630 500

630 640 508

640 650 516

650 660 524

660 670 532

670 680 540

680 690 548

690 700 556

700 710 564

710 720 572

720 730 580

730 740 588

740 750 596

750 760 604

760 770 612

770 780 620

780 790 628

790 800 636

800 810 644

810 820 652

820 830 660

830 840 668

840 850 676

850 860 684

860 870 692

870 880 700

880 890 708

890 900 716

900 910 724

910 920 732

920 930 740

930 940 748

940 950 756

950 960 764

960 970 772

970 980 780

980 990 788

990 1,000 796

Your

Credit is

least

But less

than

Your

Credit is

least

But less

than

Your

Credit is

least

But less

than

500 1,000

250 750 1,250

2017 Homestead Credit Computation Table B