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 Printed on Recycled Paper H & H-EZ Wisconsin Homestead Credit revenue.wi.gov 2010 Schedule H & H-EZ Instructions YOU MAY BE ABLE TO CLAIM HOMESTEAD CREDIT IF: • You owned or rented your home in 2010 • You were a legal resident of Wisconsin from January 1 through December 31, 2010 • You were age 18 or older on December 31, 2010 • You will not be claimed as a dependent on someone else’s 2010 federal income tax return More details on page 4 ... CHECKLIST: Fill out all the necessary lines on this schedule Sign and date the schedule Attach your property tax bill or rent certificate(s). There is a rent certificate included in this booklet. Attach any other needed documents (see page 14) Get your refund within days with direct deposit FREE – file state tax returns at no charge ACCURATE – fewer errors than paper SECURE – safe and secure web site 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. To file your Wisconsin state tax return online, visit revenue.wi.gov and click WI file to get started Need Help With Your Taxes? You may be eligible for free tax help. See page 3 for places where someone can help you prepare your tax return and what to bring. Para Assistencia Gratuita en Español Ver página 3 NEW IN 2010: • The household income limit has increased to $24,680 • The dependent deduction has increased to $500
Transcript
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-016aPrinted on
Recycled Paper
H & H-EZ Wisconsin Homestead Credit
revenue.wi.gov
2010Schedule H & H-EZ Instructions
YOU MAY BE ABLE TO CLAIM HOMESTEAD CREDIT IF: • You owned or rented your home in 2010 • You were a legal resident of Wisconsin from January 1 through
December 31, 2010 • You were age 18 or older on December 31, 2010 • You will not be claimed as a dependent on someone else’s 2010
federal income tax returnMore details on page 4 ...
CHECKLIST: Fill out all the necessary lines on this schedule Sign and date the schedule Attach your property tax bill or rent certificate(s). There is a rent certificate included in this booklet. Attach any other needed documents (see page 14)
Get your refund within days with direct deposit
FREE – file state tax returns at no chargeACCURATE – fewer errors than paperSECURE – safe and secure web site
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.
To file your Wisconsin state tax return online,visit revenue.wi.gov and click WI file to get started
Need Help With Your Taxes?You may be eligible for free tax
help. See page 3 for places where someone can help you prepare your tax return and
what to bring.
Para Assistencia Gratuitaen EspañolVer página 3
NEW IN 2010: • The household income limit has increased to $24,680 • The dependent deduction has increased to $500
If you answer “No” to any question inStep 1, do notcomplete Schedule H or H-EZ;you do not qualifyfor homestead credit. If you answer “Yes” to all fourquestions,goontoStep2.
a. Wereyouage18orolderasofDecember31,2010?(IfyouwerebornonJanuary1,1993,youareconsideredtobeage18asofDecember31,2010.)
b. WereyoualegalresidentofWisconsinfromJanuary1throughDecember31of2010?
c. Was your household income (seedefinitionF.4 onpage6)for2010lessthan$24,680?
d. Were you the owner or renter of theWisconsinhomestead(seedefinitionF.1onpage5)youlivedinduring2010?
Step2
If youanswer “Yes” toanyquestion inStep2,donotcompleteScheduleHorH-EZ;youdonotqualifyforhomesteadcredit.
a. Wereyouclaimedorwillyoubeclaimedasadepen-dent on someone else’s 2010 federal income taxreturn?(Ifyouwereage62orolderonDecember31,2010,thislimitationdoesnotapplytoyou,soanswer“No.”IfyouwerebornonJanuary1,1949,youareconsideredtobeage62onDecember31,2010.)
b. AreyoucurrentlylivinginanursinghomeandalsoreceivingTitleXIXmedicalassistance?
c. ForEACHMONTHoftheentire2010year,didyoureceiveeitherWisconsinWorks(W2)payments(seedefinitionF.5onpage6)ofanyamountorcountyreliefpaymentsof$400ormore?
d. DidyouliveFORTHEENTIRE2010YEARinhousingthat is exempt from property taxes? (Amunicipalhousing authority property created under sec.66.1201,Wis.Stats., isnot considered tax-exemptforhomesteadcreditpurposesifthatauthoritymakespaymentsinlieuofpropertytaxestothecityortowninwhichitislocated.Ifyouliveinpublichousing,youmaywishtocheckwithyourmanager.)
Note: If you are claiming property taxes on yourformer homestead (see paragraph 8 on page 14under “Exceptions:Homeowners and/orRenters”),thislimitationdoesnotapply,soanswer“No.”
e. Have you claimed or will you claim aWisconsinfarmlandpreservationcreditorveteransandsurvivingspousespropertytaxcreditfor2010?
f. Hasanothermemberofyourhousehold(seedefini-tionF.3onpage6)fileda2010ScheduleHorH-EZ?
g. IstheScheduleHorH-EZbeingfiledonbehalfofapersonwhoisdeceased?
If you previously filed yourWisconsin income taxreturn,write “IncomeTaxReturnSeparately Filed”at the top of ScheduleH or H-EZ. Do not placea checkmark at the top of ScheduleH or H-EZto designate it as an amended return.ATTACHACOMPLETECOPY of yourWisconsin income taxreturn, including anywage statements and Forms1099-R.Write“DUPLICATE”atthetopofthereturn.IfyourWisconsinreturnisaForm1or1NPR,ALSOINCLUDEACOPYofyourfederalincometaxreturnandsupportingschedules.
The fastest way to get your refund is to fileelectronically.When you file electronically,within48hoursafterreceivingyourWisconsinacknowledge-mentyoumustmailalloftherequiredScheduleHorH-EZattachmentsalongwithacompletedFormW-RA,Required Attachments for Electronic Filing. Foradditionalinformation,seethedepartment’swebsiteatwww.revenue.wi.gov or contact any departmentoffice.
2.WhenFormostclaimants,thedeadlineforfilinga2010ScheduleHorH-EZisApril15,2015.Ifyouareataxpayerwithafiscalyear(oneendingonadateother thanDecember31), the deadline is 4years,31/2monthsaftertheendofthefiscalyeartowhichtheclaimrelates.Donotfileyour2010ScheduleHorH-EZbeforeJanuary1,2011.
1. Help For general information about homesteadcreditorforhelpinpreparingScheduleHorH-EZ,contact any Department of Revenue office. Thelocationandtelephonenumberoftheofficenearestyoumaybelistedinyourtelephonebook.Youmayalso e-mail [email protected], access thedepartment’swebsiteatwww.revenue.wi.gov,phone(608) 266-8641 (Madison), or write toWisconsinDepartment of Revenue,Mail Stop 5-77, POBox8949,MadisonWI53708-8949.
2. RefundsIfyouneedtocontacttheDepartmentofRevenue about your refund, pleasewait at least10weeks after filing your ScheduleH or H-EZ.Automated assistance is available 24hours a day,7daysaweekbycalling:
If you need to speakwith a person, assistance isavailableMonday throughFriday from7:45a.m. to4:15p.m. by calling (608)266-8641 inMadison or(414)227-4000inMilwaukee(long-distancecharges,if applicable,will apply). If you call, youwill needyour social security numberand thedollar amountofyourrefund.Youmayalsogetinformationonyourrefund using the department’s secureweb site atwww.revenue.wi.govorbywritingtotheaddresslistedaboveunder“Help.”
3. TTY Telephonehelp isavailableusingTTYequip-ment.CalltheWisconsinTelecommunicationsRelaySystem at 711 or, if no answer, 1-800-947-3529.ThesenumbersaretobeusedonlywhencallingwithTTYequipment.
E.RefundsofDivorcedClaimants
IfyoubecamedivorcedafterJune20,1996,andyourdivorcejudgmentstatesthatyourformerspousemustpayataxliabilityowedtotheDepartmentofRevenue,attach a copy of the divorce judgment toScheduleHorH-EZ.Alsofill in“04” intheSpecialConditionsboxlocatedtotherightofwhereyourzipcodeisenteredonScheduleHorH-EZ.Thiswillpreventyourrefundfrombeingappliedagainstthattaxliability.
F.Definitions
1. HomesteadYourhomesteadistheWisconsinhomeyouoccupy,whetheryouownitorrentit,anduptooneacreof landadjoining it (orupto120acresof
Unlessyourhomesteadispartofafarm,itdoesnotincludeanypart that isused forbusinessor rentalpurposeswhereadeductionisallowedorallowableforfederaltaxpurposes,oraseparateunitoccupiedbyothersrentfree.
2. Farm A farm is property used for agriculturalpurposes.Your homestead is part of a farm if thepropertywasused for agricultural purposesduring2010,orifyouuseditforagriculturalpurposespriorto 2010 and have not used it since then for otherpurposes(suchasrecreationalormanufacturing).
3. Household A household is a claimant and theclaimant’sspouselivingintheclaimant’shomestead.Ifyouaresingle,youareahousehold,whetheryoulivealoneorwithothers.Ifyouaremarried,youandyourspouseareahouseholdifyoulivetogether.IfyouaremarriedbutyouandyourspousemaintainedseparatehomesonDecember31,2010,youareeachconsideredaseparatehousehold.
4. Household Income Household income isall yourincomereportableforWisconsinincometaxpurposesandalltheitemsidentifiedonlines9athrough11iofScheduleH(lines6athrough6iofScheduleH-EZ),less a deduction of $500 for each qualifyingdependent.
If you weremarried and lived with your spouseduringallof2010,youmustcombinebothincomestodeterminehouseholdincome.Ifduring2010youwereseparatedfromyourspouseforallorpartoftheyear(includingonespouselivinginanursinghome),youbecamemarriedordivorced,oryourspousedied,seethe“SpecialInstructions”onpages15and16forinformationonhowtodeterminehouseholdincome.
5.WisconsinWorks(W2)PaymentAWisconsinWorksor “W2” payment is a payment received under theWisconsinWorksassistanceprogramforparticipatinginacommunityservicejoboratransitionalplacement,orasacaretakerofanewbornchild.
Amounts received under theWisconsinWorksprogramfortrialjobsaretaxablewagesandarenotincluded in thedefinitionofWisconsinWorks (W2)payment for homestead credit purposes.Amountsreceivedforjobaccessloans,healthcarecoverage,child care subsidies, and transportationassistancearealsonot included in thedefinition, andarenotincludableinhouseholdincome.
G.SituationsandSolutions
Publication127,Wisconsin Homestead Credit Situations and Solutions, provides additional information aboutvarioussituationscoveredintheseinstructions,aswellassomesituationsthatarenotcovered.Publication127isavailableatanyDepartmentofRevenueofficeorthroughthedepartment’swebsiteatwww.revenue.wi.gov.
H. AmendingScheduleHorH-EZ
IfyoufindthatyoumadeanerroronyouroriginalSched-uleHorH-EZ,fillinanotherScheduleHorH-EZ.PlaceacheckmarkwhereindicatedatthetopofyourcorrectedScheduleH or H-EZ to designate it as an amendedreturn.Fillinlines1athrough19(lines1athrough14ofScheduleH-EZ)usingthecorrectedamountsofhouse-holdincome,propertytaxes,andrent.
Include with your amended Schedule H or H-EZ acopyof theproperty taxbill(s)and/or theoriginal rentcertificate(s) for any additional property taxes and/orrentthatisclaimed.
• IfyoufiledonlyScheduleHorH-EZSign and date your amendedScheduleH orH-EZ inthespaceprovided.Ifyouandyourspouseareresidingtogether,yourspousemustalsosign.
Include with your amended Schedule H or H-EZ anexplanationofthechangesyoumadeandthereasonsforthosechanges.
If your amendedScheduleH orH-EZ has increasedtheamountofyourhomesteadcredit,youwill receivea refund for the additional amount. If your amendedScheduleHorH-EZhasdecreasedtheamountofyourhomesteadcredit,youwillowethedifferencebetweentheamountshownontheamendedScheduleHorH-EZandtheamountofhomesteadcreditpreviouslyrefundedtoyou. If youoweanadditionalamount, includeyourcheckormoneyorder,madepayabletotheWisconsinDepartmentofRevenue.
• IfyoualsofiledForm1,1A,or1NPRIf you filedForm1or 1A, your amendedScheduleHorH-EZmust be attached to a completed Form 1X.If you filed Form 1NPR, your amended Schedule HmustbeattachedtoanamendedForm1NPR.SeetheinstructionsforForm1XortheSpecialInstructionsforForm1NPRfor informationas tohowtocomplete thefilingofyouramendedScheduleHorH-EZ.
Print or type all information requested in the spacesprovided onScheduleH. Include your social securitynumber(andyourspouse’s, ifapplicable)andyour taxdistrict.Donotuseareturnaddresslabel.Donotincludealotnumberorsuitenumberasanapartmentnumber.Theseshouldbeincludedaspartofthestreetaddress.
• Question2 Youarenota full-year legalWisconsinresident if youmovedhere fromanother state afterJanuary1,2010,or ifyoumovedhere fromanotherstate for educational purposes only and have notabandoned your other state’s residence. If you arenotaU.S.citizen,youarenotalegalWisconsinresi-dentunless(1)youarearesidentalienforfederaltaxpurposes,(2)youarealawfulpermanentresidentoftheUnitedStates, a refugee, or havebeengrantedasylum,and(3)youintendtoremainpermanentlyandindefinitelyinWisconsin.
• Question6aItisnotnecessarytoanswerquestion6aifyouwerenotmarriedduringanypartof2010.Ifonespousewasinanursinghomeduring2010,youareconsidered to bemaintaining separate homes, soanswer“Yes”toquestion6a.
These instructionsapply ifduringallof2010youweresingleormarriedand livingwithyourspouse. Ifduring2010 you were separated, you becamemarried ordivorced,oryourspousedied,readthe“SpecialInstruc-tions”onpages15and16beforeyoucomplete lines7through12.
n Line7(Line4ofScheduleH-EZ)–IncomefromTaxReturn
Fillinline7(line4ofScheduleH-EZ)ONLYifyouoryouandyourspousearefilingorhavealreadyfileda2010Wisconsin income tax return. If youweremarriedandlivedwithyourspouseallyearbutfileseparateincometaxreturns,fillintheincomefrombothofyourtaxreturns.
Exception: If you are filingForm1NPRand line31,Wisconsin column, ismore than line16,Wisconsincolumn,subtractline31fromline16.Fillintheresultonline7asanegativenumber.
Note:Ifscholarshiporfellowshipincomeisincludedonline7, youmay subtract on line9hanyportion of thatincomethatwasincludedinhouseholdincomeonyour2009ScheduleH.Entertheamountofthesubtractionasanegativenumber.
• 8b (line 5b of Schedule H-EZ) Fill in all otheritems of Wisconsin taxable income on line8b(line5bofScheduleH-EZ),suchas:unemploymentcompensation; pensions and annuities; gamblingwinnings;capitalgains;alimony;andbusinessincome.If filing ScheduleH, attach a schedule explainingthe sources of income and the amount from eachsource.
2) The amount from line7 of the worksheet in theprevious columnmay be claimed against taxableincomereportedon line8ofScheduleH(line5ofScheduleH-EZ).Theamountfromline8ofthework-sheetmayonlybeclaimedagainstnetincomefromself-employment.
Example 1: You received $500 of taxable interest,$10,000ofgrosssocialsecuritybenefits,anda$1,500taxable pensiondistribution in 2010.MedicarePartBpremiumsof$1,156.80weredeductedfromthesocialsecuritybenefitsreceived.Asyouwereatleastage65attheendof2010,the$1,500pensiondistributionisex-cludedfromWisconsinincome(seepage21ofthe2010Form1instructionsforadditionalinformationconcerningtheretirementincomeexclusion).
Enter “500”on line8a(line5aofScheduleH-EZ).Asthe deduction ($1,156.80 x 66.7%) is limited to tax-able income reported,enter “-500”on line8b (line5bofScheduleH-EZ)anddesignateitasamedicalcareinsurancededuction.Enter“10000”online9b(line6bof ScheduleH-EZ) and “1500” on line 9d (line 6d ofScheduleH-EZ).
Enter“500”online8a(line5aofScheduleH-EZ).Enter“728” (the$1,500 ingamblingwinnings less the$772[$1,156.80x66.7%]medicalcareinsurancededuction)online8b(line5bofScheduleH-EZ).Ascheduleshow-inghowthe728wascomputedshouldbeincludedwithScheduleHorH-EZ.Enter“10000online9b(line6bofScheduleH-EZ).
• 9a (6a of Schedule H-EZ) UnemploymentcompensationFillinthetotalamountofunemploymentcompensation received in 2010 that is not alreadyincluded on line 7 or 8b (line 4 or 5b of Sched-uleH-EZ).Bothtaxableandnontaxableunemploymentcompensationmustbeincludedinhouseholdincome.
• 9b (6b of ScheduleH-EZ) Social security, SSI,SSI-E,SSD,andcaretakersupplementFill inthetotal amount of social security benefits received in2010.IncludethemonthlypremiumamountsdeductedforMedicarePartsAthroughD(generally,$96.40perpersonpermonth,or$1,156.80fortheentireyearfor
MedicarePartB),andanysocialsecuritydeathbenefit($255) received.Also fill in federal and state SSI(supplementalsecurityincome),SSI-E(supplementalsecurity income– exceptional needs), SSD (socialsecurity disability), and caretaker supplementpayments($250permonthforthefirstchildand$150permonthperadditionalchild).
Do NOT include Title XX benefits (payments forservices).Alsodonot includeyourchildren’ssocialsecurityorSSIbenefits,whetherpaidtothemdirectlyortoyouontheirbehalf.
• 9c(6cofScheduleH-EZ)RailroadretirementFillin the total amount of railroad retirement benefitsreceived in 2010. Include the monthly premiumamounts deducted forMedicarePartsA throughD(generally,$96.40perpersonpermonth,or$1,156.80fortheentireyearforMedicarePartB).
• 9d(6dofScheduleH-EZ)Pensionsandannuities,including IRA,SEP,SIMPLE, andqualified plandistributions Fill in theGROSS amount ofALLpensions and annuities received in 2010 and notincluded elsewhere. Include veterans’ pensions,disabilitypayments,anyamountsyoucontributedtoapensionfund,andnontaxableIRA,SEP,SIMPLE,andqualifiedplandistributions.Bothtaxableandnontax-ableamountsmustbeincludedinhouseholdincome.
Exceptions: Do not include nontaxable rollovers(amounts transferred from one retirement plan toanother)ortax-freeSection1035insurancecontractexchanges. If all or a part of a pension or annuitydistribution in 2010 includes a rollover amount ora tax-free exchange,write “Rollover” or “Tax-FreeExchange”near line9d(line6dofScheduleH-EZ).AttachacopyoffederalForm1099-R.
Example: In 2010, you received pension incomeof$3,500,$2,700ofwhichistaxableincomeandisincludedonline7(line4ofScheduleH-EZ).Noportionof the $3,500was a rollover. Enter “800” ($3,500-$2,700)online9d(line6dofScheduleH-EZ).
Note: Taxable rollovers or conversions from oneretirementplantoanother,suchasfromatraditionalIRA to aRoth IRA, should have been included asincome on yourWisconsin return andmay not besubtractedindetermininghouseholdincome.
• 9f (6f of ScheduleH-EZ) Contributions to IRA,self-employedSEP,SIMPLE,andqualifiedplansFillincontributionstotheseplansthatweredeductedfromincomeontheincometaxreturn(donotincluderollovercontributionsornondeductiblecontributions).Thesedeductionsarereportedinthe“Adjustedgrossincome”sectionoffederalForm1040or1040A.
• 9g(6gofScheduleH-EZ)InterestonUnitedStatessecuritiesandstateandmunicipalbonds Fill inanynontaxableinterestreceivedonsecuritiesofthefederalgovernmentor its instrumentalities,suchasU.S.SavingsBondsorTreasuryNotes,andonnon-taxablestateandmunicipalbonds,suchasWisconsinhighereducationbonds.
• 9hScholarships,fellowships,grants,andmilitarycompensation Fill in the total amount received in2010 forNONTAXABLE scholarship and fellowshipincome (for example, scholarships or fellowshipsused for books or tuition), educational grants, ormilitary compensation (for example: basic quartersand subsistence allowances; VEAPpayments;G.I.Billbenefits;payfromdutyinacombatzone;orpayreceivedbycertainmembersofareservecomponentofthearmedforces).Nontaxablepayfromdutyinacombat zone is generally reported in box12of thewageandtaxstatement,FormW-2,precededbytheprefixQ.
Do not include student loans or amounts includedelsewhere.
• 9i (6h of ScheduleH-EZ) Child support,main-tenancepayments,andothersupport Fill in thetotalamountofanycourtorderedsupportpaymentsreceivedin2010, includingchildsupportandfamilymaintenance,butnotfostercare,voluntarysupport,oramountsincludedelsewhere.
• 9j(6iofScheduleH-EZ)WisconsinWorks(W2),countyrelief,kinshipcare,andothercashpublicassistanceFillinthetotalamountofanyWisconsinWorks (W2), county relief, kinship care, and othercashpublicassistancepayments(suchasadoptionassistanceand federal or state disaster grants) re-ceivedin2010.Donotincludethefollowing:aprioryear’shomesteadcredit;nontaxablefostercare;gifts;foodstamps;nontaxablecommunityoptionsprogram(COP)payments;orfuelorenergyassistancepaidtoafuelsupplierorutility,orprovidedunderthefederalLow-IncomeHomeEnergyAssistanceAct.
NotetoScheduleHfilers:IfyoureceivedWisconsinWorks(W2)orcountyreliefpayments,placeacheck-markinthedesignatedareaaboveline13;youmayneedtofill inSchedule3onpage3ofScheduleH.See paragraph 5 under “Exceptions:Homeownersand/orRenters,”onpage14.
• 11bWorkers’compensation,incomecontinuation,andlossoftimeinsurance(forexample,sickpay)Fill in thetotalamountreceived in2010fromthesesources.Nontaxable sick pay is generally reportedinbox12ofthewageandtaxstatement,FormW-2,precededbytheprefixJ.
• 11cGainfromsaleofhomeFillinthegainfrom the sale or exchange of a principal residenceexcludedforfederaltaxpurposes.Attachascheduleshowing the computation of the gain (selling priceminusadjustedbasisminusexpenseofsale).
• 11eNetoperatinglosscarryforwardandcapitalloss carryforward Fill in any net operating losscarryforwardorcapitallosscarryforward(oneincurredinaprioryearandnotusedinthatyeartooffsettax-ableincome)deductedincomputing2010Wisconsintaxableincome.
Example:Youhavea$2,000capitallosscarryforwardfrom2009to2010,anda$1,900capitalgainfor2010.OnScheduleWD,youcomputea$100netcapitallossdeduction ($2,000 carryforward less $1,900 gain).Enter“2000”online11e(the$1,900lossoffsetagainstcapitalgain,plusthe$100lossappliedagainstotherincome).
• 11f Incomeofnonresidentspouseorpart-yearresident spouse and nontaxable income fromsourcesoutsideWisconsin Fill in the incomeofyournonresidentorpart-yearresidentspouseforthetimeyouresidedinthesamehomestead.AlsofillintheincomereceivedfromsourcesoutsideWisconsinthatwasexcludedfromWisconsintaxableincome.
Example:WhileanonresidentofWisconsin,yousoldpropertylocatedoutsideWisconsinontheinstallmentbasis. In 2010 you are aWisconsin resident.The
Residentmanager’srentreduction,clergyhousingallowance, and nontaxable NativeAmericanincomeFillintheamountthataresidentmanager’srentisreducedinreturnforservices,thenontaxablehousingallowanceprovidedtoamemberoftheclergy,andnontaxableincomeofaNativeAmerican.
• 11g Partners, LLCmembers, and tax-option(S) corporation shareholders Fill in the distribu-tive share of partnership, limited liability company(LLC), and tax-option (S) corporation depreciation,Section179 expense, depletion, amortization, andintangibledrillingcosts.Thisinformationwillnotbeonthereportingform(ScheduleK-1)thatyoureceivefromthepartnership,LLC,ortax-option(S)corporation.Itmustbeobtainedeitherbycontactingthepartnership,LLC,ortax-option(S)corporation,or,ifavailabletoyou, from the tax returnof thepartnership,LLC,ortax-option(S)corporation.
• 11hCarortruckdepreciation(standardmileagerate) If car or truck expenseswere claimed usingthestandardmileagerate,23¢permileisconsidereddepreciation.Multiplythenumberofmilesclaimedby23¢,andincludethatamountonline11h.WritethenumberofmilesnexttothedeductiononScheduleC,E,orF.
Example:Onafarmscheduleyouclaimedautomobileexpenses, based on the standard mileage ratefor 5,000 businessmiles. Enter “1150” on line11h(5,000milesx23¢=$1,150).Fillin“5000”nexttothedeductiononScheduleF.
• 11i Other depreciation, Section 179 expense,depletion, amortization, and intangible drillingcostsFillinanydepreciation,Section179expense,depletion, amortization, and intangible drilling costsclaimedincomputingWisconsintaxableincome,exceptamountsalreadyfilledinonline11gor11h.(Seenoteonpage11,regardingactualcar/truckexpenses.)
Example: You filed a 2010Wisconsin income taxreturnandclaimed$1,500ofdepreciationonfederalScheduleF.Enter“1500”online11i.
11
Note: If car or truck expenses were claimed onfederalScheduleC,C-EZ,E,orFusing theactualexpensemethod,depreciationwouldbeclaimedonthedepreciationlineandwouldbeincludedonline11i.Inthiscase,write“actual”nexttothecar/truckexpenselineonScheduleC,E,orF,ornearwherethetotalnumber of businessmiles are reported onSched-uleC-EZ.
• Repaid amounts Nontaxable income that wasincludedinhouseholdincomeinaprioryearandwasrequiredtoberepaidin2010maybesubtractedfromhouseholdincomeonyour2010ScheduleH.SubtracttheamountrepaidontheincomelineofScheduleHtowhichtherepaymentrelates(fillintheamountasanegativenumber).Attachanexplanationindicatingtheamountoftherepaymentandtheyearitwasincludedonahomesteadcreditclaim.
Example: Your 2009ScheduleH reported $8,000ofsocialsecuritybenefitsreceivedin2009.In2010,you received social security benefits of $9,000 butwererequiredtopayback$3,000ofthebenefitsyoureceivedin2009.Fillin“6000”online9bofthe2010ScheduleH, the social security received in 2010($9,000)lesstheamountrepaid($3,000).
Aqualifyingdependentisapersonwho:a)isormaybeclaimedasadependentonyour federal incometax return; and b) occupied your (the claimant’s)homestead formore than sixmonths during 2010.A dependent is considered to have occupied yourhomesteadduring temporaryabsences for reasonssuchasschool,illness,orvacations.
If your household income is less than your rentor property taxes, attach a note explaining how youpaid your rent or property taxesandyourother livingexpenses(food,utilities,clothing,etc.).Ifyoureceivedloans (including student loans) or gifts, indicate theapproximateamountreceived,butdonotincludetheseinhouseholdincome.
Ifyouoryourspouseareage65oroverandreceivedno social security,SSI, or railroad retirement benefitsin2010,attachanotestatingthatyoudidnotreceiveincomefromanyofthesesources.
Ifyouoryouandyourspouselivedinyourhomesteadduringallof2010andwerethesoleowner(s),fillinonline13(line8ofScheduleH-EZ)thenetpropertytaxesfromyour2010propertytaxbill(s)(payablein2011–thetaxesdonothavetobepaidtoclaimthecredit).“Netproperty taxes”means the net taxes after state aids,schooltaxcredits,thefirstdollarcredit,andthelotteryandgamingcredit(ifapplicable).NetpropertytaxesdoNOTincludespecialassessmentsorcharges,delinquentinterest, or woodland, forest croplands, ormanagedforestlandtaxes.
Attach toyourScheduleHorH-EZa legiblecopyofthe2010propertytaxbill(s)(payablein2011)foryourhomestead, or a computer printout obtained eitherdirectlyfromthecountyormunicipaltreasurerorfromtheirwebsite.Ifyoufileelectronically,mailthepropertytax bill or computer printoutwithFormW-RA, not theelectronicallygenerated form.Also,amortgagestate-ment, canceledcheck, installment taxstub,ormoneyorderreceiptcannotbeaccepted.
In certain cases youmust reduce your net propertytaxesorattachadditionalinformation.ScheduleHfilersshould see the exceptions below and on pages 13and14.ScheduleH-EZfilersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.
1. Iftherearenamesonthepropertytaxbillotherthanyours (or your spouse’s if youweremarried andlivedtogetherduringallof2010),attachacopyofadocumentshowingyourownershippercentageorlifeestate.Thedocumentcouldbeadeed,landcontract,divorcejudgment,finaljudgmentinanestate,ortrustinstrument.Alsoseeparagraph2below.
a) Iftheotherownerwasyourspousewholivedwithyouduringallof2010,youmayuseallofthenetpropertytaxes.
b) Iftheotherownerdidnotliveinthehomesteadand youpaidorwill payall theproperty taxes,usetheportionoftaxesreflectingyourownershippercentageonline13(line8ofScheduleH-EZ),and use the other owner’s share of taxes online14c(line9cofScheduleH-EZ)asrent.
c) Ifyou inheritedapartialownership interestandarerequiredbythetermsofthedecedent’swilltopayallthepropertytaxes,youmayuseallthepropertytaxesfromthedateofdeath.Submitacopyofthewilltoverifytherequirement.
3. Ifyouownedandlivedinamobileormanufacturedhome in 2010, fill in on line 13 (line 8 of Sched-uleH-EZ) the net property taxes from your 2010personal property tax bill (payable in 2011).Write“mobile home” or “manufactured home” on thepropertytaxbill.Ifyouownedthelandonwhichyourmobileormanufacturedhomewaslocated,fillinthe2010netpropertytaxesfor the land.Alsofill inonline13(line8ofScheduleH-EZ)any2010municipalpermit fees youpaid to themunicipality (or to theownerofthelandifyourentedtheland).
a) Ifyoureceivedorwillreceivealotteryandgamingcredit separately, subtract the credit from theamountshownonyourpropertytaxbill.Includeonlythenetamountonline13(line8ofSched-uleH-EZ).Attachanoteindicatingtheamountofthelotteryandgamingcredit.
b) If youdidnotandwillnot receivea lotteryandgamingcreditonyourhomesteadfor2010,attachanoteexplainingthis.
Ifheatwasnotincludedinyourrent,fillintheamountfrom line13a of your rent certificate(s) on line 14c ofScheduleH(line9cofScheduleH-EZ).Fillin25%(.25)ofthatamountonline14d(line9dofScheduleH-EZ).
DONOTCHANGEanyof the informationon the rentcertificate your landlord has prepared for you. Thedepartmentwill not accept altered rent certificates. Ifanyinformationhasbeenorneedstobechanged,yourlandlordmustprepareanewrentcertificate.
AttachtoyourScheduleHorH-EZtherentcertificate(s)completedandsignedbyyour landlord(s).Aseparaterent certificatemust be attached for each homesteadforwhichyouareclaiming2010homesteadcredit.Onlyrent paid for 2010may be used in determining yourhomesteadcredit.Ifyoufileelectronically,mailthesignedrentcertificate(s)withFormW-RA,nottheelectronicallygeneratedform.
In certain cases youmust reduce your rent or attachadditionalinformation.ScheduleHfilersshouldseetheexceptionsonpages13and14.ScheduleH-EZ filersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.
1. If thenumberofoccupantson line11dof the rentcertificateismorethanone(yourspouseandminorchildren shouldnot be included), and each occu-pantdidnotpayanequalshareoftherent,fillintheSharedLivingExpensesScheduleonthebottomofthe rent certificate to compute your allowable rentpaidforoccupancyonly.
2. If your landlordwill not sign your rent certificate,completelines1through13ontherentcertificate.If foodorserviceswereprovidedbyyour landlord,indicatewhat itemswere provided and fill in yourestimatedvalueof these itemson line12. If theseitemswerenotprovided,fillin0online12.Checktheboxonline5oftherentcertificate.Attachit,alongwithacopyofeachcanceledcheckormoneyorderreceiptyouhavetoverifyyourrent.Ifyoudonothaveverificationofyourrentpaid, thehomesteadcreditwillnotbeallowed.
4. If in 2010 you rented amobile ormanufacturedhome or the land onwhich it was located, attachacompleted rentcertificate.On line14aor14cofScheduleH(line9aor9cofScheduleH-EZ),fillintherentfromline10band/or13aoftherentcertificate.Asarenterofamobileormanufacturedhome,anymobile ormanufactured home taxes ormunicipalpermitfeesyoupaidmayonlybeclaimedasrent.
Exceptions:Homeownersand/orRenters
1. Ifduring2010youwereseparatedfromyourspouse,you becamemarried or divorced, or your spousedied,readtheappropriatesection(s)ofthe“SpecialInstructions”onpages15and16beforeyoucompleteline13or14.
2. If youmoved during 2010, review instructions a)throughg)belowandfolloweachthatapply.
a) Attach a schedule listing the address of eachdwellingandthedatesyoulivedtherein2010.
b) Claimtheproratedpropertytaxesorrentonlyforthe timeyouoccupiedeachdwelling in2010. Ifyouareclaiminglessthan12monthsofpropertytaxesand/orrent,attachanoteexplainingwhereyoulivedforthebalanceof2010.
c) Do not claimmore than 12months of propertytaxesand/orrent.Ifyoupaidpropertytaxesand/orrent for twodwellingsfor thesametimeperiod,claim only the amount for where you actuallylived.
d) If you owned your homestead, claim only theportionofpropertytaxesproratedforthetimeyoubothownedandoccupiedit.
3. If your home or propertywas not used solely forpersonalpurposeswhileyoulivedthereandwasnotpartofafarm(seedefinitionF.2onpage6),youmustallocatepropertytaxesorrentbetweenpersonaluseand:a)businessorrentaluseforwhichadeductionisallowedorallowableforfederaltaxpurposes;orb)useofaseparateunitbyothersrentfree.Placeacheckmarkinthedesignatedareaaboveline13,andcompleteSchedule2onpage3ofScheduleH;claimonlythepersonalportionofpropertytaxesorrent.
2) using one room of your home exclusively forstoringproductsyousell,and
3) providingchildcareforothersinyourhome.
Example:During2010youownedatriplexandlivedin oneof the threeequal-sizedunits; net propertytaxeswere$3,000.Claim$1,000ofpropertytaxes(one-thirdof$3,000)on line13,whether theotherunitswererentedout,availableforrent,orusedbyothersrentfree.
LineInstructions
14
Example: In 2010 you used one room of yourfive-roomhouseexclusivelyforbusiness;netprop-erty taxeswere$1,500.Sinceone-fifthof the totalpropertytaxesareforbusinessuse,claim$1,200ofpropertytaxes(four-fifthsof$1,500)online13.
4. If your homewas onmore than one acre of landandwasnotpartofafarm,youmayclaimonlytheproperty taxesorrentonyourhomeandoneacreof land.Placeacheckmarkinthedesignatedareaaboveline13.Homeowners:CompleteSchedule1onpage3ofScheduleH.Renters:Attachastatementfromyourlandlord,indicatingtheamountofrentforyourhomeandoneacreofland.
5. If for anymonth of 2010 you received either: a)aWisconsinWorks(W2)paymentofanyamount;orb)countyreliefof$400ormore,placeacheckmarkinthedesignatedareaaboveline13.FillinSchedule3onpage3ofScheduleHtocomputeyourreducedpropertytaxesorrent.
6. Ifyourhomewaspartofafarm,youmayclaimpropertytaxesorrentonupto120acresoflandadjoiningyourhome,andallimprovementsonthose120acres.Placeacheckmark in thedesignatedareaabove line13.Do not claim property taxes or rent formore than120acresoflandorforlandthatdoesnotadjoin.
8. If you havemoved from a homestead that youownedtotax-exempthousingandhavetriedtosellyourformerhomestead,youmayclaimthepropertytaxeswhileyoustillownit,forupto12monthsafteryoumoved, provided: a) the tax-exempt housingyoumoved to isnotamunicipalhousingauthoritymakingpaymentsinplaceoftaxesoracorrectionalordetentionfacility;andb)youdonotrentorleaseyourformerhomesteadtoanotherperson.
If your claim is based on this provision, attach acompleteexplanation, indicating thatyouhavenotrentedorleasedthehomestead,thedateyoumovedtothetax-exempthousing,andwhatattemptsweremadetosellthehomestead.
In these instructions, “yourown income”or “yourownmarital property income”means income or maritalpropertyincomegeneratedbyyourservicesandproperty.“Yourspouse’sincome”or“yourspouse’smaritalpropertyincome”means income ormarital property incomegeneratedbyyourspouse’sservicesandproperty.
FormoreinformationaboutWisconsin’smaritalpropertylaworaboutothertermsusedintheseinstructions,suchas“notification,”“maritalproperty”income,“nonmaritalproperty”income,and“individualproperty,”refertoPub-lication109,Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2010,whichisavailableatanyDepartmentofRevenueofficeorfromtheInternetatwww.revenue.wi.gov.
a) For the timeyouweremarriedand livingwithyourspousein2010,includealloftheincomeofbothyouandyourspouse.
b) Forthetimeyouweremarriedbutlivingapartin2010,computehouseholdincomeunderWisconsin’smaritalproperty law.Undermaritalproperty law,youmustreportall of yourownnonmarital property incomeand none of your spouse’snonmarital propertyincome.Theamountofmaritalpropertyincomeyoumustreportdependsonwhetheryouoryourspousenotifiedeachotheroftheamountandnature(type)ofmaritalpropertyincomeeachofyougeneratedduringthattime,asfollows:
1. Ifyoudidnotnotifyyourspouse,reportallofyourownmarital property income. If you did notifyyourspouse,reportone-halfofyourownmaritalpropertyincome.
2. If your spouse did not notify you, do not reportanyofyourspouse’smaritalproperty income. Ifyourspousedidnotifyyou,reportone-halfofyourspouse’smaritalpropertyincome.
Ifyourspousewasinanursinghomeandyoureceiveda “community spouse income allowance” under theSpousal ImpoverishmentProgram, that income is notincludableinyourhouseholdincome.
Taxes /Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2010,plus only your ownproperty taxes and/or rent for thebalanceof2010.
Example:Youlivedapartfromyourspouseforthelast3months of 2010.Your home ismarital property andyoupaidallofthe2010propertytaxes($1,200).Includeonline13thecombinedpropertytaxesofyouandyourspouseforthe9monthsyoulivedtogether($900).Thepropertytaxesyoupaidforthe3monthsyoulivedapart($300)must be treated as though one-halfwas rent.Includeone-half($150)aspropertytaxesonline13andtheotherone-half($150)asrentonline14c.
Attachments–Attachallofthefollowingitems:
a) Astatementindicatingthedatesin2010that1)youweremarriedandlivingwithyourspouse,and2)youweremarriedbutlivingapartfromyourspouse.
Taxes/Rent–Youmayclaimyourownpropertytaxesand/orrentfortheperiodof2010priortoyourmarriage,plusyourcombinedpropertytaxesand/orrentfromthedate of yourmarriage toDecember 31, 2010. If you
a) Ascheduleshowingthecomputationofyourhouse-holdincome.
b) Astatementindicatingthedatesyouresidedtogetherduring2010.
Part4 DivorceTookPlacein2010
Income–Computehouseholdincomeasfollows:
a) For the timeyouweremarriedand livingwithyourspousein2010,includealloftheincomeofbothyouandyourspouse.
b) For the time youweremarried but living apart in2010,computehouseholdincomeunderWisconsin’smaritalpropertylaw,asexplainedinparagraphb)ofthe“Income”instructionsinPart2.
c) Forthetimeyouwerenotmarriedin2010(afteryourdivorce),reportonlyyourownincome.
Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2010,plus only your ownproperty taxes and/or rent for thebalanceof2010.Seethe“CAUTION”inthe“Taxes/Rent”instructionsinPart2.
Attachments–Attachallofthefollowingitems:
a) All the items listed in the “Attachments” section inPart2.
b) Ascheduleofyourownincomeforthetimeyouwerenotmarriedin2010(afteryourdivorce).
c) Acompletecopyofthedivorcejudgment,includingthefinalstipulationormaritalsettlementagreement(ifyouclaimallthepropertytaxesforthetimeafterthedivorce).
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