H & H-EZ Wisconsin Homestead Credit

revenue.wi.gov

2012Instructions

YOU MAY BE ABLE TO CLAIM HOMESTEAD CREDIT IF: • Youownedorrentedyourhomein2012

• YouwerealegalresidentofWisconsinfromJanuary1throughDecember31,2012

• Youwereage18orolderonDecember31,2012

• Youwillnotbeclaimedasadependentonsomeoneelse’s2012federalincometaxreturn

More details on page 4 ...

CHECKLIST: Filloutallthenecessarylinesonthisschedule

Signanddatetheschedule

Attachyourpropertytaxbillorrentcertificate(s).

Attachanyotherneededdocuments(see page 14)

Get your refund within days with direct deposit

TheProperty Tax Deferral Loan Programprovidesloanstohelppeopleage65orolderpaytheirpropertytaxes.Seepage3of

ScheduleHformoreinformation.

FEDERALPRIVACYACTIncompliancewithfederallaw,youareherebynotifiedthattherequestforyoursocialsecuritynumberontheWisconsinhomesteadcreditclaimismadeundertheauthorityofSection71.55(7)oftheWisconsinStatutes.Thedisclosureofthisnumberonyourclaimismandatory.Itwillbeusedforidentificationpurposesthroughouttheprocessing,filingandauditingofyourclaimandtheissuanceofrefundchecks.

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FREE:filestatetaxreturnsatnochargeACCURATE:fewererrorsthanpaperSECURE:safeandsecurewebsite

WI file is:

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• NEVERUSECOMMASORDOLLARSIGNS.Theycanbemisreadwhenscanned. • RoundoffamountstoWHOLEDOLLARS–NOCENTS.

• Donotuseparentheses()foranegativenumber.Useanegativesign,-8300ratherthan(8300).

• Printyournumberslikethis: Donotuse:

• Donotaddcentsinfrontofthepreprintedzerosonentrylines.Enternumbersasshownbelow.

• Donotcrossoutentries.Eraseorstartover.

• Donotwriteinthemargins.

• Alwaysputentriesonthelines,nottotheside,above,orbelowtheline.

• Lineswherenoentryisrequiredshouldbeleftblank.Donotfillinzeros.

• Donotdrawverticallinesinentryfields.Theycanbereadasa“1”whenscanned.

• IffilingaWisconsinincometaxreturn,fillinthehomesteadcreditamountontheappropriatelineofthereturn.

E-fileyourhomesteadclaimforthefastestavailableprocessing.However,ifyoudopaperfile,thereareseveralthingsyoucandothatwillspeed-uptheprocessingofyourclaim.Fasterprocessingmeansfasterrefunds.

Paperhomesteadclaimsareelectronicallyscanned.Theprocessingoftheclaim(andanyrefund)isdelayedwhentheclaimcannotbereadcorrectly.Toaidinthescanningprocess,besuretodothefollowingwhencompletingScheduleHorH-EZ:

• Donotsubmitphotocopiestothedepartment.Photocopiescancauseunreadableentries.

• UseBLACKINK.Pencils,coloredink,andmarkersdonotscanwell.

• WriteyournameandaddressclearlyusingCAPITALLETTERSlikethis

• Donot includea lotnumberorsuitenumber as an apartment number.Theseshouldbe includedaspartofthestreetaddress.

13 Homeowners–Net2012propertytaxesonyourhomestead,whetherpaidornot . . . . . . . . . . . . . . 13

14 Renters–Rent fromyourrentcertificate(s),line13a (orSharedLivingExpensesSchedule). See pages 12 to 14.

Heatincluded(13bofrentcertificateis“Yes”) . . . . . . . . . . .14a x.20(20%)= . 14b

Heatnotincluded(13bofrentcertificateis“No”) . . . . . . . . .14c x.25(25%)= . 14d

15 Totaloflines13,14b,and14d(oramountfromline6ofSchedule3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

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TIPS ON PAPER FILING YOUR HOMESTEAD CLAIM

SMITH JOSEPH J

SMITH MARY E

2375 N 7 ST

ANYWHERE WI 55555

LegalfirstnameClaimant’slegallastname

Spouse’slegalfirstnameSpouse’slegallastname

Currenthomeaddress(numberandstreet)

StateCityorpostoffice Zipcode

M.I.

M.I.

Apt.no.

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Page

Address(wheretofile). . . . . . . . . . . . . . . . . 5Adoptionassistance . . . . . . . . . . . . . . . . . . 9AmendingScheduleHorH-EZ . . . . . . . . . . 6Annuities. . . . . . . . . . . . . . . . . . . . . . . . . . . 9Assemble(howtoassembleyourclaim) . . 14Assistance(helpinpreparingyourclaim).. 5Businessuseofhome . . . . . . . . . . . . . . . . 13Capitalgains. . . . . . . . . . . . . . . . . . . . . . . 10Capitallosscarryforward . . . . . . . . . . . . . . 10Caretakersupplementpayments. . . . . . . . . 8Cashpublicassistance. . . . . . . . . . . . . . . . 9Checklist . . . . . . . . . . . . . . . . . . . frontcoverChildsupport . . . . . . . . . . . . . . . . . . . . . . . . 9Computingyourcredit . . . . . . . . . . 14,17,18Countyrelief . . . . . . . . . . . . . . . . . . . . . . 4,9Deathofaspouse . . . . . . . . . . . . . . . . . . . 16Deceasedclaimant . . . . . . . . . . . . . . . . 4,14Deferredcompensation . . . . . . . . . . . . . . . . 9Definitions– Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Homestead . . . . . . . . . . . . . . . . . . . . . . . . 5 Household . . . . . . . . . . . . . . . . . . . . . . . . . 6 Householdincome. . . . . . . . . . . . . . . . . . . 6 WisconsinWorks(W2)payment . . . . . . . . 6Dependentdeduction . . . . . . . . . . . . . . . . 11Depreciation . . . . . . . . . . . . . . . . . . . . . . . 10Divorcedclaimants . . . . . . . . . . . . . . . . 5,16Electronicfiling . . . . . . . . . . . . . . . . . . . . . . 5Fellowships. . . . . . . . . . . . . . . . . . . . . . . . . 9

Filing(how,when,andwhere). . . . . . . . . . . 5Foodstamps. . . . . . . . . . . . . . . . . . . . . . . . 9Fostercarepayments. . . . . . . . . . . . . . . . . 9Freetaxpreparation . . . . . . . . . . frontcoverFuelassistance...................... 9Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Home,saleof . . . . . . . . . . . . . . . . . . . . . . 10Homeowners . . . . . . . . . . . . . . . . . . . . 11-14Householdincome. . . . . . . . . . . . . . . . . 7-11Howtofile. . . . . . . . . . . . . . . . . . . . . . . . . . 5IRA,SEP,SIMPLE. . . . . . . . . . . . . . . . . . . . 9Income. . . . . . . . . . . . . . . . . . . . . . . . . . 7-11Incomecontinuation . . . . . . . . . . . . . . . . . 10Kinshipcare. . . . . . . . . . . . . . . . . . . . . . . . . 9Landlordwillnotsignrentcertificate . . . . . 13Long-termcareinsurance.............. 8Lotteryandgamingcredit . . . . . . . . . . . . . 12Maritalpropertylaw . . . . . . . . . . . . . . . 15,16Married(marriagetookplace)in2012. . . . 16Medicalcareinsurance................ 8Militarycompensation. . . . . . . . . . . . . . . . . 9Mobileandmanufacturedhomes . . . . 12,13Nameandaddressarea . . . . . . . . . . . . . . . 7Netoperatinglosscarryforward. . . . . . . . . 10Ownershipofhomestead. . . . . . . . . . . 12,14Pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . 9PropertyTaxDeferralLoan Program. . . . . . . . . . .page3ofScheduleHPropertytaxes . . . . . . . . . . . . . . . . . . . 11-14

Qualifications . . . . . . . . . . . . . . . . . . . . . . . . 4Questions1to6onScheduleH. . . . . . . . . 7Railroadretirementbenefits . . . . . . . . . . . . 9Refundquestions. . . . . . . . . . . . . . . . . . . . . 5Rent,renters. . . . . . . . . . . . . . . . . . . . 12-14Rollovers........................... 9Scholarships . . . . . . . . . . . . . . . . . . . . . . . . 9Separatedin2012 . . . . . . . . . . . . . . 7,15,16Sharedlivingquarters................ 13Sickpay . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Signyourclaim . . . . . . . . . . . . . . . . . . . . . 14Socialsecurity,SSI,SSI-E,SSDbenefits . . 8SpecialConditions. . . . . . . . . . . . . . . . . . . . 7SpecialInstructions . . . . . . . . . . . . . . . 15,16Spousalimpoverishment . . . . . . . . . . . . . . 15Spousediedin2012. . . . . . . . . . . . . . . . . 16Supportpayments . . . . . . . . . . . . . . . . . . . . 9Tablesforcomputingcredit......... 17,18Taxbills. . . . . . . . . . . . . . . . . . . . . . . . 11-14Taxableincome...................... 7Tax-exempthousing . . . . . . . . . . . . 4,13,14Tax-freeexchanges . . . . . . . . . . . . . . . . . . . 9Telephonenumbers . . . . . . . . . . . . . . . . . . . 5Unemploymentcompensation . . . . . . . . . . . 8Whentofile......................... 5Wheretofile . . . . . . . . . . . . . . . . . . . . . . . . 5Whichscheduletofile................. 4WisconsinWorks(W2)payments. 4,6,9,14Workers’compensation . . . . . . . . . . . . . . . 10

Index Page Page

Need help filing your taxes?WisconsinresidentscanhavetheirtaxespreparedforfreeatanyIRSsponsoredVolunteerIncomeTaxAssistance(VITA)siteoratanyAARPsponsoredTaxCounselingfortheElderly(TCE)site.Thesetwoprogramshavehelpedmillionsofindividualsacrossthecountryinpreparingtheirtaxes.Trainedvolunteerswillfilloutyourtaxreturnandmanysiteswillevene-fileyourreturn.Theentireserviceisfree.

Who can use VITA services?• Lowandmoderateincomeindividuals• Individualswithdisabilities• Elderly• Individuals who qualify for the homestead credit or the

earnedincometaxcredit

What should you bring?• W-2wageandtaxstatements• Informationonothersourcesofincomeandanydeductions• PhotoIDoftaxpayer(s)• Socialsecuritycardsoftaxpayer(s)anddependents• To claim the homestead credit, bring a completed rent

certificate(ifyouarearenter),acopyofyour2012propertytax bill (if you are a homeowner), and a record of anyWisconsinWorks(W2)paymentsreceivedin2012

• Bothspousesmustbepresenttofileajointreturn

VITA and TCE locations:• InWisconsin,call1-800-829-1040• Ontheweb,visitrevenue.wi.govandtype“VITAsites”inthe

Searchbox• CalltheAARPat1-888-227-7669• Call“211”forlocalfreetaxsites

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

ParaayudagratuitaparaladeclaracióndesusimpuestosydeelCréditoporViviendaFamiliar,llameal“211”paraencontrarunsitiodeAsistenciadeVoluntariosparaImpuestos(VolunteerIncomeTaxAssistancetambiénconocidocomoVITA)cercadeusted.Muchoslugaresofrecenserviciosenespañol.

Pararespuestasalaspreguntassobreimpuestos,porfavorllameelDepartamentodeImpuestosal(608)266-2772paraimpuestosindividualesyal(608)266-2776paraimpuestosdenegocios.Oprimael“2”paraayudaenespañol.

Paramásinformación,visiterevenue.wi.gov,enelvinculo(link)“EnEspañol”ustedencontrará informaciónsobreelCreditoporIngresodeTrabajo,informacióndelCréditoporViviendaFamiliar,ymuchomás–tododisponibleenespañol.

Servicio en Español

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A. Do You Qualify?

Toseeifyouqualifyforhomesteadcredit,answer“Yes”or“No”toallofthequestionsinSteps1and2below.

Step 1

If you answer “No” to any question inStep 1, do notcomplete Schedule H or H-EZ;you do not qualify for homestead credit. If you answer “Yes” to all fourquestions,goontoStep2.

a. Wereyouage18orolderasofDecember31,2012?(IfyouwerebornonJanuary1,1995,youareconsideredtobeage18asofDecember31,2012.)

b. WereyoualegalresidentofWisconsinfromJanuary1throughDecember31of2012?

c. Was your household income (see definitionF.4 onpage6)for2012lessthan$24,680?

d. Were you the owner or renter of theWisconsinhomestead(seedefinitionF.1onpage5)youlivedinduring2012?

Step 2

Ifyouanswer “Yes” toanyquestion inStep2,donotcompleteScheduleHorH-EZ;you do not qualifyforhomesteadcredit.

a. Wereyouclaimedorwillyoubeclaimedasadepen-dent on someone else’s 2012 federal income taxreturn?(Ifyouwereage62orolderonDecember31,2012,thislimitationdoesnotapplytoyou,soanswer“No.”IfyouwerebornonJanuary1,1951,youareconsideredtobeage62onDecember31,2012.)

b. AreyoucurrentlylivinginanursinghomeandalsoreceivingTitleXIXmedicalassistance?

c. ForEACHMONTHoftheentire2012year,didyoureceiveeitherWisconsinWorks(W2)payments(seedefinitionF.5onpage6)ofanyamountorcountyreliefpaymentsof$400ormore?

d. DidyouliveFORTHEENTIRE2012YEARinhousingthat 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 aWisconsinfarmlandpreservationcreditfor2012oraveteransandsurvivingspousespropertytaxcreditbasedonyour2012propertytaxes(payablein2013)?

f. Hasanothermemberofyourhousehold(seedefini-tionF.3onpage6)fileda2012ScheduleHorH-EZ?

g. IstheScheduleHorH-EZbeingfiledonbehalfofapersonwhoisdeceased?

Ifyouanswered“Yes”toallofthequestionsinStep1and“No”toallofthequestionsinStep2,completeScheduleHorH-EZ(see“WhichScheduletoFile”below)toseeifhomesteadcreditisavailabletoyou.MeetingallofthequalificationsinSteps1and2doesnotguaranteeyouwillreceiveahomesteadcredit.

B. Which Schedule to File

YoumayfileScheduleH-EZif:

• You(andyourspouse, ifmarried)have taxableandnontaxableincomeonlyfromthefollowingsources:

1. wages, salaries, tips, etc. (if any of yourwages,salaries, tips, etc., are not taxable toWisconsin,youcannotfileonScheduleH-EZ);

2. interestanddividends;

3. unemploymentcompensation;

4. pensions, annuities, and other retirement plandistributions;

5. socialsecuritybenefits(includingfederalandstateSSI,SSI-E,SSD,andcaretakersupplementpay-ments);

6. railroadretirementbenefits;

7. alimony,childsupport,andfamilymaintenance;

8. WisconsinWorks(W2),countyrelief,kinshipcare,andothercashpublicassistance;

9. gamblingwinnings(ifyourgamblingwinningsarereportedonfederalScheduleCorC-EZ,youcannotfileonScheduleH-EZ).

• During2012you(andyourspouse,ifmarried)didnotrepay any amount thatwas included as nontaxablehouseholdincomeonaprioryear’shomesteadcreditclaim.

• Youdidnotbecomemarriedordivorcedduring2012.

• Ifyouaremarried,yourspousewasalegalresidentofWisconsin fromJanuary1 throughDecember31,2012.

• Ifyouaremarried,youandyourspousedidnotmain-tainseparatehomesduringanypartof2012(includingonespouseinanursinghome).

• Yourhomewasusedonlyforpersonalpurposeswhileyou lived there in 2012 (for example, no rental orbusinessuse,oruseofaseparateunitbyothersrentfree).

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• Yourhomewaslocatedononeacreoflandorless.

• Youdidnotsellyourhomeduring2012.

Ifyoucannot fileonScheduleH-EZ,youmust fileonScheduleH.

C. How, When, and Where to File

1. How IfyoufileaWisconsinincometaxreturn,youshould file your ScheduleH orH-EZwith the taxreturn(paperclippedtogether).Separate filing will delay your homestead refund. Ifyou(oryouandyour spouse) are not required to file a tax return,ScheduleHorH-EZmaybefiledbyitself.

YoumayfileScheduleHwithForm1,1A,or1NPR;youcannotfileScheduleHwithFormWI-Z.YoumayfileScheduleH-EZwithForm1or1A;youcannotfileScheduleH-EZwithForm1NPRorWI-Z.

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 file electronically.When you file electronically,within48hoursafterreceivingyourWisconsinacknowledge-mentyoumustmailalloftherequiredScheduleHorH-EZattachmentsalongwithacompletedFormW-RA,Required Attachments for Electronic Filing. Foradditionalinformation,seethedepartment’swebsiteatrevenue.wi.govorcontactanydepartmentoffice.

2. WhenFormostclaimants,thedeadlineforfilinga2012ScheduleHorH-EZisApril18,2017.Ifyouareataxpayerwithafiscalyear(oneendingonadateother thanDecember31), the deadline is 4years,31/2monthsaftertheendofthefiscalyeartowhichtheclaimrelates.Donotfileyour2012ScheduleHorH-EZbeforeJanuary1,2013.

3. WhereMailScheduleHorH-EZwithyourWisconsinincometaxreturn(ifrequired)to:

WisconsinDepartmentofRevenue POBox34 MadisonWI53786-0001

D. Additional Help or Questions About Refunds

1. HelpForgeneralinformationabouthomesteadcreditorforhelpinpreparingScheduleHorH-EZ,contactanyDepartmentofRevenueoffice.Thelocationandtelephonenumberoftheofficenearestyoumaybelisted in your telephone book.Youmay also emailhomestd@revenue.wi.gov,accessthedepartment’swebsite at revenue.wi.gov, phone (608) 266-8641(Madison), or write toWisconsin Department ofRevenue,MailStop5-77,POBox8949,MadisonWI53708-8949.

2. RefundsIfyouneedtocontacttheDepartmentofRevenue about your refund, pleasewait at least10 weeks after filing your ScheduleH or H-EZ.Automated assistance is available 24hours a day,7daysaweekbycalling:

(608)266-8100inMadisonor 1-866-WIS-RFND (1-866-947-7363) toll-free

withintheU.S.orCanada

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 amountof your refund.Youmay also get information onyour refundusing thedepartment’ssecurewebsiteatrevenue.wi.govorbywritingtotheaddresslistedaboveunder“Help.”

3. TTY Telephonehelp isavailableusingTTYequip-ment.CalltheWisconsinTelecommunicationsRelaySystem at 711 or, if no answer, 1-800-947-3529.ThesenumbersaretobeusedonlywhencallingwithTTYequipment.

E. Refunds of Divorced Claimants

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

General Instructions

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landifthehomesteadispartofafarm).Forexample,itmaybeahouse,anapartment,arentedroom,amobileormanufacturedhome,afarm,oranursinghomeroom.

Unlessyourhomesteadispartofafarm,itdoesnotincludeanypart that isused forbusinessor rentalpurposeswhereadeductionisallowedorallowableforfederaltaxpurposes,oraseparateunitoccupiedbyothersrentfree.

2. Farm A farm is property used for agriculturalpurposes.Yourhomesteadgenerally is consideredpart of a farm if the current ormost recent use ofthepropertywhileownedbyyouwasforagriculturalpurposes.

3. Household A household is a claimant and theclaimant’sspouselivingintheclaimant’shomestead.Ifyouaresingle,youareahousehold,whetheryoulivealoneorwithothers.Ifyouaremarried,youandyourspouseareahouseholdifyoulivetogether.IfyouaremarriedbutyouandyourspousemaintainedseparatehomesonDecember31,2012,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 spouseduringallof2012,youmustcombinebothincomestodeterminehouseholdincome.Ifduring2012youwereseparatedfromyourspouseforallorpartoftheyear(includingonespouselivinginanursinghome),youbecamemarriedordivorced,oryourspousedied,seethe“SpecialInstructions”onpages15and16forinformationonhowtodeterminehouseholdincome.

5. Wisconsin Works (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. Situations and SolutionsPublication127,Wisconsin Homestead Credit Situations and Solutions, provides additional information aboutvarioussituationscoveredintheseinstructions,aswellassomesituationsthatarenotcovered.Publication127isavailableatanyDepartmentofRevenueofficeorthroughthedepartment’swebsiteatrevenue.wi.gov.

H. Amending Schedule H or H-EZIfyoufindthatyoumadeanerroronyouroriginalSched-uleHorH-EZ,fillinanotherScheduleHorH-EZ.PlaceacheckmarkwhereindicatedatthetopofyourcorrectedScheduleH or H-EZ to designate it as an amendedreturn.Fillinlines1athrough19(lines1athrough14ofScheduleH-EZ)usingthecorrectedamountsofhouse-holdincome,propertytaxes,andrent.

IncludewithyouramendedScheduleHorH-EZacopyofthepropertytaxbill(s)and/ortheoriginalrentcertificate(s)foranyadditionalpropertytaxesand/orrentthatisclaimed.

Note:Youmaybeabletoelectronicallyfileanamendedhomesteadcreditclaimthroughthedepartment’sWis-consin e-file application at revenue.wi.gov or throughyoursoftwarepackage.

• 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. Ifyouoweanadditionalamount, includeyourcheckormoneyorder,madepayabletotheWisconsinDepartmentofRevenue.

MailyouramendedScheduleHorH-EZtoWisconsinDepartmentofRevenue,POBox34,MadisonWI53786-0001.

• IfyoualsofiledForm1,1A,or1NPRIf you filedForm1or 1A, your amendedScheduleHorH-EZmust be attached to a completed Form 1X.If you filed Form 1NPR, your amended ScheduleHmustbeattachedtoanamendedForm1NPR.SeetheinstructionsforForm1XortheSpecialInstructionsforForm1NPRfor informationas tohowtocomplete thefilingofyouramendedScheduleHorH-EZ.

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Schedule H-EZ

Instructions forScheduleH-EZareon thebackof theschedule.

Schedule H

Pages1and2ofScheduleHhavepreprintedzerosinthe“cents”areaoftheentrylines.Amountsfilledinonthoselinesshouldberoundedtothenearestdollar.Formoretips,seepage2.

Name and Address Area

Print or type all information requested in the spacesprovided onScheduleH. Include your social securitynumber(andyourspouse’s, ifapplicable)andyour taxdistrict.Donotuseareturnaddresslabel.Donotincludealotnumberorsuitenumberasanapartmentnumber.Theseshouldbeincludedaspartofthestreetaddress.

Special Conditions

CertainpersonshavetoenterinformationintheSpecialConditionssection.See“RefundsofDivorcedClaimants”onpage5.

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

Fillintheinformationrequestedontheselines.Failuretoanswerthesequestionsmaydelayyourrefund.

• Questions 1a and 1bFillinyourageasofDecem-ber31,2012,online1a.Ifyouweremarriedandlivedwithyourspouseforallof2012,andyourspousewasage65oroveronDecember31,2012,placeacheck-markinthedesignatedareaonline1b.

Note:IfyouwerebornonJanuary1,1995,enter“18”online1a.IfyouwerebornonJanuary1,1951,enter“62”online1a.

• Question 2 Youarenota full-year legalWisconsinresident if youmovedhere fromanother state afterJanuary1,2012,or ifyoumovedhere fromanotherstate for educational purposes only and have notabandonedyourotherstate’sresidence.IfyouarenotaU.S.citizen,youarenotalegalWisconsinresidentunless (1)you are a resident alien for federal taxpurposes,(2)youarealawfulpermanentresidentoftheUnitedStates, a refugee, or havebeengrantedasylum,and(3)youintendtoremainpermanentlyandindefinitelyinWisconsin.

• Question 4b Itisnotnecessarytoanswerquestion4bunless4aisanswered“Yes.”

• Question 5Ifyoubecamemarriedordivorcedduring2012,check“Yes,”fillinthedate,placeacheckmarkinfrontoftheword“married”or“divorced,”andseethe“SpecialInstructions”onpage16.

• Question 6aItisnotnecessarytoanswerquestion6aifyouwerenotmarriedduringanypartof2012.Ifonespousewasinanursinghomeduring2012,youareconsidered to bemaintaining separate homes, soanswer“Yes”toquestion6a.

• Question 6bIfthisappliestoyou,refertothe“SpecialInstructions”onpage15foradditionalinformation.

Lines 7 Through 12 – Household Income

These instructionsapply ifduringallof2012youweresingleormarriedand livingwithyourspouse. Ifduring2012 you were separated, you becamemarried ordivorced,oryourspousedied,readtheapplicable“SpecialInstructions”onpages15and16before youcompletelines7through12.

n Line 7 (Line 4 of Schedule H-EZ) – Income from Tax Return

Fillinline7(line4ofScheduleH-EZ)ONLYifyouoryouandyourspousearefilingorhavealreadyfileda2012Wisconsin income tax return. If youweremarried andlivedwithyourspouseallyearbutfileseparateincometaxreturns,fillintheincomefrombothofyourtaxreturns.

IfyouarefilingyourtaxreturnwithScheduleHorH-EZ,firstcompletetheincomeportionofyourtaxreturn.Fillintheincomefromline12ofForm1A,line13ofForm1,orline32ofForm1NPR,online7(line4ofScheduleH-EZ).

Exception: If you are filingForm1NPRand line31,Wisconsin column, ismore than line16,Wisconsincolumn,subtractline31fromline16.Fillintheresultonline7asanegativenumber.

IfyouoryouandyourspousehaveALREADYFILEDyour2012Wisconsinincometaxreturn,seepage5,PartC.1,paragraph3.

Ifyoufillinline7(line4ofScheduleH-EZ),doNOTfillinline8aor8b(line5aor5bofScheduleH-EZ).

Note:Ifscholarshiporfellowshipincomeisincludedonline7, youmay subtract on line9hanyportion of thatincomethatwasincludedinhouseholdincomeonyour2011ScheduleH.Entertheamountofthesubtractionasanegativenumber.

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n Line 8 (Line 5 of Schedule H-EZ) – Income – No Tax Return

Fillinlines8aand8b(lines5aand5bofScheduleH-EZ)ONLYifyouoryouandyourspousearenotfilinga2012Wisconsin incometaxreturn. Ifyouweremarriedandlivedwithyourspouseallyear,fillinalloftheincomeofbothspouses.

• 8a (line 5a of Schedule H-EZ)Fillintheamountofwages,interest(includingfuneraltrustinterest),anddividendsthataretaxabletoWisconsininthespacesprovided.Fillinthetotaloftheseamountsonline8a(line5aofScheduleH-EZ).

• 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.

Note: Ifyouhave incomereportableon line8 (line5ofScheduleH-EZ)andpaidformedicalcareinsurance(includingMedicareInsurancedeductedfromyoursocialsecuritybenefitsandMedicareSupplementalInsurance)orlong-termcareinsurancein2012,youmaybeabletoclaimadeductionforalloraportionofthesecosts:

1) Completetheworksheetbelow.

2) The amount from line6 of the worksheet in theprevious columnmay be claimed against taxableincome reportedon line8ofScheduleH (line5ofScheduleH-EZ).Theamountfromline7ofthework-sheetmayonlybeclaimedagainstnetincomefromself-employment.

Example 1: You received $500 of taxable interest,$10,000ofgrosssocialsecuritybenefits,anda$1,500pensiondistributionin2012.MedicarePartBpremiumsof $1,198.80were deducted from the social securitybenefitsreceived.Asyouwereatleastage65attheendof2012,thepensiondistributionisexcludedfromtaxableWisconsinincome(seethe2012Form1instructionsforadditionalinformationconcerningtheretirementincomeexclusion).

Enter “500”on line8a(line5aofScheduleH-EZ).Asthededuction($1,198.80)islimitedtotaxableWiscon-sin income reported, enter “-500” on line 8b (line 5bofScheduleH-EZ)anddesignateitasamedicalcareinsurancededuction.Enter“10000”online9b(line6bof ScheduleH-EZ) and “1500” on line 9d (line 6d ofScheduleH-EZ).

Example 2:SamefactsasinExample1,exceptinsteadof a pension distribution of $1,500 you had gamblingwinningsof$1,500in2012.

Enter“500”online8a(line5aofScheduleH-EZ).Enter“301”(the$1,500ingamblingwinningslessthe$1,199medicalcareinsurancededuction)online8b(line5bofScheduleH-EZ).Ascheduleshowinghowthe301wascomputedshouldbeincludedwithScheduleHorH-EZ.Enter“10000”online9b(line6bofScheduleH-EZ).

n Lines 9a Through 11i

Fillinallnontaxablehouseholdincomereceivedin2012fromanyof thesources indicated. Ifyouaremarried,combine the incomes of both spouses and fill in thetotalsforeachcategory.Donotincludeamountsalreadyincludedonline7,8a,or8b(line4,5a,or5bofSched-uleH-EZ).

• 9a (6a of Schedule H-EZ) Unemployment compensationFillinthetotalamountofunemploymentcompensation received in 2012 that is not alreadyincluded on line 7 or 8b (line 4 or 5b of Sched-uleH-EZ).Bothtaxableandnontaxableunemploymentcompensationmustbeincludedinhouseholdincome.

• 9b (6b of Schedule H-EZ) Social security, SSI, SSI-E, SSD, and caretaker supplement Fill in thetotal amount of social security benefits received in2012.IncludethemonthlypremiumamountsdeductedforMedicarePartsAthroughD(generally,$99.90perperson permonth, or $1,198.80 for the entire year

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1.Amountyoupaidin2012for medicalcareinsuranceduringaperiod inwhichyouhadnoemployerand werenotself-employed. . . . . . . . . . . . . . 1.

2.Amountyoupaidin2012for medicalcareinsuranceduring aperiodinwhichyouwere employedandyouremployer paidaportionofthecost ofyourinsurance . . . . . . . . . . 2.

3.Multiplyline2by.45(45%). . . . . . . . . . . 3.

4.Amountyoupaidin2012for medicalcareinsuranceduring aperiodinwhichyouwereanemployee andyouremployerdidnotcontribute towardthecostofyourinsurance . . . . . . 4.

5.Amountyoupaidforlong-termcare insurancein2012 . . . . . . . . . . . . . . . . . . 5.

6.Addlines1,3,4,and5 . . . . . . . . . . . . . . 6.

7.Amountyoupaidformedicalcare insurancein2012whileyouwere self-employed . . . . . . . . . . . . . . . . . . . . . 7.

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forMedicarePartB), and any social security deathbenefit($255)received.AlsofillinfederalandstateSSI(supplementalsecurityincome),SSI-E(supplementalsecurity income– exceptional needs), SSD (socialsecuritydisability),andcaretakersupplementpayments($250permonthforthefirstchildand$150permonthperadditionalchild).

Do NOT include Title XX benefits (payments forservices).Also do not include your children’s socialsecurityorSSIbenefits,whetherpaidtothemdirectlyortoyouontheirbehalf.

• 9c (6c of Schedule H-EZ) Railroad retirementFillin the total amount of railroad retirement benefitsreceivedin2012.Includethemonthlypremiumamountsdeducted forMedicarePartsA throughD (generally,$99.90perpersonpermonth,or$1,198.80fortheentireyearforMedicarePartB).

• 9d (6d of Schedule H-EZ) Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions Fill in theGROSS amount ofALLpensions and annuities received in 2012 and notincluded elsewhere. Include veterans’ pensions,disabilitypayments,anyamountsyoucontributedtoapensionfund,andnontaxableIRA,SEP,SIMPLE,andqualifiedplandistributions.Bothtaxableandnontaxableamountsmustbeincludedinhouseholdincome.

Exceptions: Do not include nontaxable rollovers(amounts transferred from one retirement plan toanother)or tax-freeSection1035 insurancecontractexchanges. If all or a part of a pension or annuitydistributionin2012includesarolloveramountoratax-freeexchange,write“Rollover”or“Tax-FreeExchange”nearline9d(line6dofScheduleH-EZ).AttachacopyoffederalForm1099-R.

Example: In 2012, you received pension incomeof$3,500,$2,700ofwhich is taxable incomeand isincludedonline7(line4ofScheduleH-EZ).Noportionof the $3,500was a rollover. Enter “800” ($3,500-$2,700)online9d(line6dofScheduleH-EZ).

Note: Taxable rollovers or conversions from oneretirementplantoanother,suchasfromatraditionalIRAtoaRothIRA,shouldhavebeenincludedasincomeonyourWisconsinreturnandmaynotbesubtractedindetermininghouseholdincome.

• 9e (6e of Schedule H-EZ) Contributions to deferred compensation plansFillincontributionstodeferredcompensationplansthatwereexcludedfromincomeontheincometaxreturn(donotincludenondeductiblecontributions). Excluded deferred compensation isgenerally reported in box12 of thewage and taxstatement,FormW-2,precededbytheprefixD,E,F,G,H,S,orY.

• 9f (6f of Schedule H-EZ) Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans Fillincontributionstotheseplansthatweredeductedfromincomeontheincometaxreturn(donotincluderollovercontributionsornondeductiblecontributions).Thesedeductionsarereportedinthe“Adjustedgrossincome”sectionoffederalForm1040or1040A.

• 9g (6g of Schedule H-EZ) Interest on United States securities and state and municipal bonds Fill inanynontaxable interestreceivedonsecuritiesof thefederalgovernmentoritsinstrumentalities,suchasU.S.SavingsBondsorTreasuryNotes,andonnontaxablestateandmunicipalbonds,suchasWisconsinhighereducationbonds.

• 9h Scholarships, fellowships, grants, and military compensationFillinthetotalamountreceivedin2012forNONTAXABLEscholarshipandfellowshipincome(forexample,scholarshipsorfellowshipsusedforbooksortuition),educationalgrants,ormilitarycompensation(forexample:basicquartersandsubsistenceallowances;VEAPpayments;G.I.Billbenefits;payfromdutyinacombatzone;orpayreceivedbycertainmembersofareservecomponentofthearmedforces).Nontaxablepayfromdutyinacombatzoneisgenerallyreportedinbox12of thewageand taxstatement,FormW-2,precededbytheprefixQ.

Do not include student loans or amounts includedelsewhere.

• 9i (6h of Schedule H-EZ) Child support, maintenance payments, and other supportFillinthetotalamountof any court ordered support payments received in2012,includingchildsupportandfamilymaintenance,but not foster care, voluntary support, or amountsincludedelsewhere.

• 9j (6i of Schedule H-EZ) Wisconsin Works (W2), county relief, kinship care, and other cash public assistanceFillinthetotalamountofanyWisconsinWorks (W2), county relief, kinship care, and othercashpublic assistancepayments (suchas adoptionassistanceandfederalorstatedisastergrants)receivedin2012.Donot includethe following: aprioryear’shomesteadcredit;nontaxable fostercare;gifts; foodstamps;nontaxablecommunityoptionsprogram(COP)payments;orfuelorenergyassistancepaidtoafuelsupplierorutility,orprovidedunderthefederalLow-IncomeHomeEnergyAssistanceAct.

Note to Schedule H filers:IfyoureceivedWisconsinWorks(W2)orcountyreliefpayments,placeacheck-markinthedesignatedareaaboveline13;youmayneedtofillinSchedule3onpage3ofScheduleH.Seeparagraph5under“Exceptions:Homeownersand/orRenters,”onpage14.

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onthesaleofthepropertysoldwhileyouwereanon-residentisnottaxabletoWisconsin.However,itmustbeincludedonline11f.

Resident manager’s rent reduction, clergy housing allowance, and nontaxable Native American income Fill in theamount that a residentmanager’s rent isreducedinreturnforservices,thenontaxablehousingallowanceprovided to amember of the clergy, andnontaxableincomeofaNativeAmerican.

• 11g Partners, LLC members, and tax-option (S) corporation shareholdersFillinthedistributiveshareof partnership, limited liability company (LLC), andtax-option (S) corporation depreciation,Section179expense,depletion,amortization,andintangibledrillingcosts.Thisinformationwillnotbeonthereportingform(ScheduleK-1)thatyoureceivefromthepartnership,LLC,ortax-option(S)corporation.Itmustbeobtainedeitherbycontactingthepartnership,LLC,ortax-option(S)corporation,or,ifavailabletoyou,fromthetaxreturnofthepartnership,LLC,ortax-option(S)corporation.

Ifthepartnership,LLC,ortax-option(S)corpora-tiondidnotclaimanyoftheseexpenses,write“None”inPartIIoffederalScheduleE,neartheentity’sname.

• 11h Car or truck depreciation (standard mileage rate) If car or truck expenseswere claimed usingthestandardmileagerate,23¢permileisconsidereddepreciation.Multiplythenumberofmilesclaimedby23¢,and include thatamounton line11h.Write thenumberofmilesnexttothedeductiononScheduleC,E,orF.

Example:Onafarmscheduleyouclaimedautomobileexpenses, based on the standard mileage ratefor 5,000 businessmiles. Enter “1150” on line11h(5,000milesx23¢=$1,150).Fillin“5000”nexttothedeductiononScheduleF.

Exception: The23¢permile incomeadjustment isnotrequiredformilesclaimedaftertheadjustedbasisofyourcarortruckreacheszero.Ifthisappliestoyou,attachanoteexplainingthesituation.

• 11i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costsFillinanydepreciation,Section179expense,depletion, amortization, and intangible drilling costsclaimedincomputingWisconsintaxableincome,exceptamountsalreadyfilledinonline11gor11h.(Seenoteonpage11,regardingactualcar/truckexpenses.)

Example: You filed a 2012Wisconsin income taxreturnandclaimed$1,500ofdepreciationonfederalScheduleF.Enter“1500”online11i.

• 10 and 11aAddlines7through9j.Fillinthetotalonline10,atthebottomofpage1ofScheduleH,andonline11a,atthetopofpage2.

• 11b Workers’ compensation, income continuation, and loss of time insurance (for example, sick pay) Fill in the total amount received in 2012 from thesesources.Nontaxable sick pay is generally reportedinbox12ofthewageandtaxstatement,FormW-2,precededbytheprefixJ.

• 11c Gain from sale of homeFillinthegainfrom the sale or exchange of a principal residenceexcludedforfederaltaxpurposes.Attachascheduleshowingthecomputationofthegain(sellingpriceminusadjustedbasisminusexpenseofsale).

CAUTION: Donot includenonrecognizedgain fromaninvoluntaryconversion(forexample,destructionorcondemnation)ofaprincipalresidence.

• 11d Other capital gains not taxable Include thecapitalgainexclusiononassetsheldmorethanoneyear,gaindeferredonsaleofcapitalassets,plusanyother nontaxable capital gains that are not reportedelsewhere.

Example:Youreportednetlong-termcapitalgainsof$3,000onfederalScheduleD.IncomputingWisconsintaxableincome,yousubtracted$900($3,000x30%)ofthisgain.Enter“900”online11d.

• 11e Net operating loss carryforward and capital loss carryforwardFillinanynetoperatinglosscarry-forwardorcapitallosscarryforward(oneincurredinaprioryearandnotusedinthatyeartooffsettaxableincome)deductedincomputing2012Wisconsintaxableincome.

Example:Youhavea$2,000capitallosscarryforwardfrom2011to2012,anda$1,900capitalgainfor2012.OnScheduleWD,youcomputea$100netcapitallossdeduction($2,000carryforwardless$1,900gain).Enter“2000”online11e(the$1,900lossoffsetagainstcapitalgain,plusthe$100lossappliedagainstotherincome).

• 11f Income of nonresident spouse or part-year resident spouse and nontaxable income from sources outside Wisconsin Fill in the incomeofyournonresidentorpart-yearresidentspouseforthetimeyouresidedinthesamehomestead.Alsofill intheincomereceivedfromsourcesoutsideWisconsinthatwasexcludedfromWisconsintaxableincome.

Example:WhileanonresidentofWisconsin,yousoldpropertylocatedoutsideWisconsinontheinstallmentbasis.In2012youareaWisconsinresident.Thegain

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Note: If car or truck expenses were claimed onfederalScheduleC,C-EZ,E, or F using the actualexpensemethod,depreciationwouldbeclaimedonthedepreciationlineandwouldbeincludedonline11i.Inthiscase,write“actual”nexttothecar/truckexpenselineonScheduleC,E,orF,ornearwherethetotalnum-berofbusinessmilesarereportedonScheduleC-EZ.

• Repaid amounts Nontaxable income that wasincludedinhouseholdincomeinaprioryearandwasrequiredtoberepaidin2012maybesubtractedfromhouseholdincomeonyour2012ScheduleH.SubtracttheamountrepaidontheincomelineofScheduleHtowhichtherepaymentrelates(fillintheamountasanegativenumber).Attachanexplanationindicatingtheamountoftherepaymentandtheyearitwasincludedonahomesteadcreditclaim.

Example: Your 2011ScheduleH reported $8,000ofsocialsecuritybenefitsreceivedin2011.In2012,you received social security benefits of $9,000 butwere required to pay back $3,000 of the benefitsyoureceivedin2011.Fillin“6000”online9bofthe2012 ScheduleH, the social security received in2012($9,000)lesstheamountrepaid($3,000).

n Lines 12a Through 12c – Total Household Income

• 12aFillinthetotaloflines11athrough11i.

• 12b (7b of Schedule H-EZ) You may claim a“dependent deduction” by filling in the number of“qualifyingdependents”andmultiplyingthatnumberby$500.

Aqualifyingdependentisapersonwho:a)isormaybeclaimedasadependentonyour federal incometax return; and b) occupied your (the claimant’s)homestead formore than sixmonths during 2012.A dependent is considered to have occupied yourhomesteadduring temporaryabsences for reasonssuchasschool,illness,orvacations.

Thesix-monthoccupancyrequirementisconsideredtohavebeenmetif:a)thedependentwasbornordiedduring2012andoccupiedyourhomesteadduringtheentiretimeheorshelivedin2012;orb)during2012thedependentwasadoptedbyyou,wasplacedwithyouforadoption,orbecameyourstepchild,andheorsheoccupiedyourhomesteadfromthatdatetotheendof2012.

Caution: The term “dependent”doesNOT includeyou or your spouse.Do not count yourself or yourspouseinthenumberyoufillinonline12b(line7bofScheduleH-EZ).

• 12cSubtracttheamountonline12bfromtheamountonline12a.Fill inthetotalonline12c.Thisisyourtotalhouseholdincome.

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 benefitsin2012,attachanotestatingthatyoudidnotreceiveincomefromanyofthesesources.

Lines 13 Through 15 – Taxes and/or Rent

Ifanyofthefourstatementsaboveline13applytoyou,placeacheckmarkinthedesignatedarea(s)and,ifapplicable,refertotheschedule(s)onpage3ofSched-uleH.

n Line 13 (Line 8 of Schedule H-EZ) – Homeowners

Ifyouoryouandyourspouselivedinyourhomesteadduringallof2012andwerethesoleowner(s),fillinonline13(line8ofScheduleH-EZ)thenetpropertytaxesfromyour2012propertytaxbill(s)(payablein2013–thetaxesdonothavetobepaidtoclaimthecredit).“Netproperty taxes”means the net taxes after state aids,schooltaxcredits,thefirstdollarcredit,andthelotteryandgamingcredit(ifapplicable).NetpropertytaxesdoNOTincludespecialassessmentsorcharges,delinquentinterest, or woodland, forest croplands, ormanagedforestlandtaxes.

Attach(paperclip)toyourScheduleHorH-EZalegiblecopyofthe2012propertytaxbill(s)(payablein2013)foryourhomestead,oracomputerprintoutobtainedeitherdirectlyfromthecountyormunicipaltreasurerorfromtheirwebsite.Ifyoufileelectronically,mailthepropertytax bill or computer printoutwithFormW-RA, not theelectronicallygenerated form.Also,amortgagestate-ment, canceledcheck, installment taxstub,ormoneyorderreceiptcannotbeaccepted.

Thepropertytaxbillcopyorcomputerprintoutmustshowtheyear,nameoftheowner(s),assessedvalueoflandandimprovements,legaldescriptionorpropertyaddress,andtaxesbeforeandafterstateaidsandcredits.Itmusthavelinesforspecialassessmentsandthelotteryandgamingcredit.

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In certain cases youmust reduce your net propertytaxesorattachadditionalinformation.ScheduleHfilersshould see the exceptions below and on pages 13and14.ScheduleH-EZfilersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.

Exceptions: Homeowners(alsosee“Exceptions:Homeownersand/orRenters,”onpages13and14)

1. Iftherearenamesonthepropertytaxbillotherthanyours(oryourspouse’sifyouweremarriedandlivedtogetherduringallof2012),attach(paperclip)acopy ofadocumentshowingyourownershippercentageorlifeestate.Thedocumentcouldbeadeed,landcontract,divorcejudgment,finaljudgmentinanes-tate,ortrustinstrument.Alsoseeparagraph2below.

2. Ifyouownedyourhomesteadwithothers in2012,useonlythatportionof thenetpropertytaxesthatreflectsyourpercentageofownership,unlessoneofthefollowingsituationsapplies.

a) Iftheotherownerwasyourspousewholivedwithyouduringallof2012,youmayuseallofthenetpropertytaxes.

b) Iftheotherownerdidnotliveinthehomesteadand youpaid orwill 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 2012, fill in on line 13 (line 8 of Sched-uleH-EZ) the net property taxes from your 2012personal property tax bill (payable in 2013).Write“mobile home” or “manufactured home” on thepropertytaxbill.Ifyouownedthelandonwhichyourmobileormanufacturedhomewaslocated,fillinthe2012netproperty taxesfor the land.Alsofill inonline13(line8ofScheduleH-EZ)any2012municipalpermit fees youpaid to themunicipality (or to theownerofthelandifyourentedtheland).

4. Ifyousubmittwoormorepropertytaxbillsforonehomestead,attachadrawingshowingthedescription,size,andlocationofeachparcel.

5. Ifthepropertytaxbillforyourhomesteaddoesnotshowany lotteryandgamingcredit,dooneof thefollowing:

a) Ifyoureceivedorwillreceivealotteryandgamingcredit separately, subtract the credit from theamountshownonyourpropertytaxbill.Includeonlythenetamountonline13(line8ofSched-uleH-EZ).Attachanoteindicatingtheamountofthelotteryandgamingcredit.

b) If youdidnotandwill not receivea lotteryandgamingcreditonyourhomesteadfor2012,attachanoteexplainingthis.

n Line 14 (Line 9 of Schedule H-EZ) – Renters

Ifheatwasincludedinyourrent,fillintheamountfromline13aofyourrentcertificate(s)online14aofSched-uleH(line9aofScheduleH-EZ).Fillin20%(.20)ofthatamountonline14b(line9bofScheduleH-EZ).

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.

Attach(paperclip)toyourScheduleHorH-EZtherentcertificate(s)completedandsignedbyyourlandlord(s).A separate rent certificatemust be attached for eachhomesteadforwhichyouareclaiming2012homesteadcredit.Onlyrentpaidfor2012maybeusedindetermin-ingyourhomesteadcredit.Ifyoufileelectronically,mailthesigned rentcertificate(s)withFormW-RA,not theelectronicallygeneratedform.

In certain cases youmust reduce your rent or attachadditionalinformation.ScheduleHfilersshouldseetheexceptionsonpages13and14.ScheduleH-EZ filersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.

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Exceptions: Renters(alsosee“Exceptions:Home-ownersand/orRenters”below).

1. If the number of occupants on line 11dof the rentcertificateismorethanone(yourspouseandminorchildrenshouldnotbeincluded),andeachoccupantdidnotpayanequalshareoftherent,fillintheSharedLivingExpensesScheduleonthebottomoftherentcertificate to compute your allowable rent paid foroccupancyonly.

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.Anyportionofyourrentpaidthatisnotverifiedwillnotbeallowed.

3. Onlyrentpaidforahomesteadsubjecttopropertytaxesmaybeclaimed.However,rentmaybeclaimedforpropertythatisownedandoperatedbyamunicipalhousingauthoritycreatedundersec.66.1201,Wis.Stats.,thatmakespaymentsinlieuofpropertytaxestothemunicipality.

4. If in 2012 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: Homeowners and/or Renters

1. Ifduring2012youwereseparatedfromyourspouse,you becamemarried or divorced, or your spousedied,readtheappropriatesection(s)ofthe“SpecialInstructions”onpages15and16beforeyoucompleteline13or14.

2. If youmoved during 2012, review instructions a)throughg)belowandfolloweachthatapply.

a) Attach a schedule listing the address of eachdwellingandthedatesyoulivedtherein2012.

b) Claimtheproratedpropertytaxesorrentonlyforthe timeyouoccupiedeachdwelling in2012. Ifyouareclaiminglessthan12monthsofpropertytaxesand/orrent,attachanoteexplainingwhereyoulivedforthebalanceof2012.

c) Do not claimmore than 12months of propertytaxesand/orrent.Ifyoupaidpropertytaxesand/orrent for twodwellings for thesametimeperiod,claim only the amount for where you actuallylived.

d) If you owned your homestead, claim only theportionofpropertytaxesproratedforthetimeyoubothownedandoccupiedit.

e) Ifyousoldyourhomesteadin2012,attachacopyoftheclosingstatementtoverifyyourownershipofthesoldhomestead,theproratedpropertytaxes,andthedateofsale(alsoseetheincomeinstruc-tionsforline11c,onpage10).

f) Ifyoupaidrentformorethanonehomesteadfor2012,attachaseparaterentcertificateforeachhomestead.

g) Ifyoumovedfromahomesteadyouownedtotax-exempthousing,seeparagraph8onpage14.

3. If your home or propertywas not used solely forpersonalpurposeswhileyoulivedthereandwasnotpartofafarm(seedefinitionF.2onpage6),youmustallocatepropertytaxesorrentbetweenpersonaluseand:a)businessorrentaluseforwhichadeductionisallowedorallowableforfederaltaxpurposes;orb)useofaseparateunitbyothersrentfree.Placeacheckmarkinthedesignatedareaaboveline13,andcompleteSchedule2onpage3ofScheduleH;claimonlythepersonalportionofpropertytaxesorrent.

Examplesofpartbusinessuseinclude:

1) havingastoreorofficeonthesamepropertyasyourhome,

2) using one room of your home exclusively forstoringproductsyousell,and

3) providingchildcareforothersinyourhome.

Example:During2012youownedatriplexandlivedin oneof the threeequal-sizedunits; net propertytaxeswere$3,000.Claim$1,000ofpropertytaxes(one-thirdof$3,000)on line13,whether theotherunitswererentedout,availableforrent,orusedbyothersrentfree.

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Example:In2012youusedoneroomofyourfive-roomhouse exclusively for business; net propertytaxeswere$1,500.Sinceone-fifthofthetotalpropertytaxesareforbusinessuse,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 2012 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.

7. Ifyourhomeorpropertywasnotpartofafarmbutwasonmorethanoneacreofland,anditwasnotusedsolelyforpersonalpurposes(seeparagraph3intherightcolumnonpage13),placecheckmarksinthedesignatedareasaboveline13andcompletebothSchedule1andSchedule2onpage3ofScheduleH.Fillintheamountfromline9ofSchedule1online1ofSchedule2.

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.

9. Ifyoufileafederalbusinessorrentalschedule,listoneachscheduletheaddressofeachproperty.

n Lines 16 Through 19 – Credit Computation

Refertothe2012HomesteadCreditComputationTablesAandBonpages17and18todetermineyourhome-steadcredit.IfyouwanttheDepartmentofRevenuetocomputeyourcredit,donotcompletetheselines.Thedepartmentwillnotifyyouoftheamountofyourcredit.

Sign and Date Your Claim

Besureyou(andyourspouseifresidingtogether)signanddateyourScheduleHatthebottomofpage2.Alsoincludeyourdaytimephonenumber.

Ahomesteadcreditclaimmaynotbesignedfororfiledonbehalfofadeceasedperson.Theclaimantmustbelivingatthetimetheclaimisfiled.

How to Assemble

BeforeyouassembleyourWisconsinincometaxreturn(ifyouarefilingone)andhomesteadcreditclaim,makeacompletecopy.Keepthecopyforyourrecords.PaperclipthetaxreturnandhomesteadcreditclaimtogetherINTHEFOLLOWINGORDER:

• Wisconsin income taxForm1,1A,or1NPR*. See“How,When,andWheretoFile”onpage5,PartC.1,paragraph3,ifyoualreadyfiledyourtaxreturn.

• ScheduleHorScheduleH-EZ

• Completed2012rentcertificate(s)and/orcopyof2012propertytaxbill(s)(payablein2013)

• Otherhomesteadcreditnotes,schedules,etc.

• OtherWisconsin schedules* (for example, Sched-uleWDorI)

• Forms1099-Rand1098-T(whetherWisconsinreturnisnecessaryornot)

• Wagestatements*

• Copyoffederalincometaxreturnandschedules*(notnecessaryifWisconsinreturnisaForm1A)

*OmitifnoWisconsinincometaxreturnisfiled.

Checklist and Tips Page

Toavoiddelaysinreceivingyourrefund,seethechecklistonthefrontcoverandtipsonpaperfilingyourhomesteadclaimonpage2.

Line Instructions

15

Note:Thefollowinginstructionsdonotapplyifyouweresingle during all of 2012, or if youweremarried andresidedwithyourspouseduringallof2012.

Theseinstructionsapplytoyouonlyifduring2012youwereseparatedfromyourspouseforallorpartoftheyear,youbecamemarriedordivorced,oryourspousedied.Itisnotnecessarytoreadall5PartsoftheSpecialInstructions;referonlytothePartorPartsthatpertaintoyoursituation.

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 2012,whichisavailableatanyDepartmentofRevenueofficeorfromtheInternetatrevenue.wi.gov.

Part 1 Married but Separated ALL of 2012 (including one spouse in a nursing home)

Income–

a)Neither spouse notified the other of income– Ifyouandyourspouseweremarriedbutyoulivedapartduringtheentireyear,andneitherspousenotifiedtheotheroftheamountandnature(type)ofmaritalprop-ertyincome,reportallofyourownhouseholdincomeonScheduleH,andnoneofyourspouse’sincome.Ifyourspousewasinanursinghomeandyoureceiveda“communityspouseincomeallowance”undertheSpousalImpoverishmentProgram,thatincomeisnotincludableinyourhouseholdincome.

Answer“No”toquestion6bonScheduleH.

b)One or both spouses notified other spouse– Ifyouandyourspouseweremarriedbutyoulivedapartduring theentire year, andeither spouse (or both)notifiedtheotherofmaritalpropertyincome,computehouseholdincomeasexplainedinPart2.b.

Taxes/Rent –Computeproperty taxesand/or rentasexplainedinPart2.

Part 2 Married but Separated PART of 2012 (including one spouse in a nursing home)

Income–Ifyouandyourspousewereseparatedforpartof2012,computehouseholdincomeasfollows:

a) For the timeyouweremarriedand livingwithyourspousein2012,includealloftheincomeofbothyouandyourspouse.

b) Forthetimeyouweremarriedbutlivingapartin2012,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.

Answer question 6b onScheduleH, relating tonotification.

Exceptions: Themaritalproperty lawdoesnotapplyduringanytimeyourspousewasnotdomiciledin(wasnotaresidentof)Wisconsin.

Amaritalpropertyagreementorunilateralstatementhasnoeffectincomputingyourhouseholdincome.

Ifyourspousewasinanursinghomeandyoureceiveda “community spouse income allowance” under theSpousal ImpoverishmentProgram, that income is notincludableinyourhouseholdincome.

Taxes /Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2012,plus only your ownproperty taxes and/or rent for thebalanceof2012.

CAUTION:Yourhomeispresumedtobemaritalproperty.Ifyoucontenditsclassificationissomethingelse(suchas individualproperty),youmustprovideproofof thatclassification;seeitemc)under“Attachments.”

Ifyourhomeismaritalproperty,youpaidallofthe2012propertytaxes,andyoulivedinthathomewhilelivingapartfromyourspouse,one-halfofthepropertytaxesforthatportionoftheyearmustbetreatedasrent.

Special Instructions

16

Example:Youlivedapartfromyourspouseforthelast3months of 2012.Your home ismarital property andyoupaidallofthe2012propertytaxes($1,200).Includeonline13thecombinedpropertytaxesofyouandyourspouseforthe9monthsyoulivedtogether($900).Thepropertytaxesyoupaidforthe3monthsyoulivedapart($300)must be treated as though one-half was rent.Includeone-half($150)aspropertytaxesonline13andtheotherone-half($150)asrentonline14c.

Attachments–Attachallofthefollowingitems:

a) Astatementindicatingthedatesin2012that1)youweremarriedandlivingwithyourspouse,and2)youweremarriedbutlivingapartfromyourspouse.

b) Aschedulelistingandidentifyingincomeasfollows:

1. Forthetimeyouweremarriedandlivingtogetherduring2012,alloftheincomeofbothyouandyourspouse.

2. For the time youweremarried but living apartduring2012–

• Allofyourownincome(ifyoudidnotnotifyyourspouseofyourmaritalpropertyincome).

• Yourownnonmaritalpropertyincomeandone-halfofyourownmaritalpropertyincome(ifyounotified your spouse of yourmarital propertyincome).

• One-half of your spouse’smarital property in-come(ifyourspousenotifiedyouofhisorhermaritalpropertyincome).

c) Informationtoprovethepropertyisnotmaritalproperty(ifyouclaimallthepropertytaxes),suchas:

1. Acopyofthedeedorotherownershipverification.

2. Astatementofhowitwasacquired(purchase,gift,etc.)andthedate.

3. A listing of the source of funds used to pay forimprovementsandmortgage/loanpaymentssinceJanuary1,1986.

Part 3 Marriage Took Place in 2012

Income–Includeyourownincomeforallof2012,plusyourspouse’sincomefromthedateofthemarriagetoDecember31,2012.

Taxes/Rent–Youmayclaimyourownpropertytaxesand/orrentfortheperiodof2012priortoyourmarriage,plusyourcombinedpropertytaxesand/orrentfromthedate of yourmarriage toDecember 31, 2012. If you

residedtogetheranddidnotpayanequalshareofrentpriortoyourmarriage,fillintheSharedLivingExpensesScheduleonthebottomoftherentcertificate.

Attachments–Attachallofthefollowingitems:

a) Ascheduleshowingthecomputationofyourhouse-holdincome.

b) Astatementindicatingthedatesyouresidedtogetherduring2012.

Part 4 Divorce Took Place in 2012

Income–Computehouseholdincomeasfollows:

a) For the timeyouweremarriedand livingwithyourspousein2012,includealloftheincomeofbothyouandyourspouse.

b) For the time youweremarried but living apart in2012,computehouseholdincomeunderWisconsin’smaritalpropertylaw,asexplainedinparagraphb)ofthe“Income”instructionsinPart2.

c) Forthetimeyouwerenotmarriedin2012(afteryourdivorce),reportonlyyourownincome.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2012,plus only your ownproperty taxes and/or rent for thebalanceof2012.Seethe“CAUTION”inthe“Taxes/Rent”instructionsinPart2.

Attachments–Attachallofthefollowingitems:

a) All the items listed in the “Attachments” section inPart2.

b) Ascheduleofyourownincomeforthetimeyouwerenotmarriedin2012(afteryourdivorce).

c) Acompletecopyofthedivorcejudgment,includingthefinalstipulationormaritalsettlementagreement(ifyouclaimallthepropertytaxesforthetimeafterthedivorce).

Part 5 Spouse Died in 2012

Income–Includeyourownincomeforallof2012,plusyourspouse’sincomeuptothedateofdeath.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentuptothedateofdeath,plusyourownpropertytaxesand/orrentforthebalanceof2012.

Attachments–Attachastatementindicatingthedateofyourspouse’sdeath.

Special Instructions

17

- 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 ormore 1,460

2012 Homestead Credit Computation Table A

14,500

9,900

Enter on line 17 (line 12 of

Schedule H-EZ)At

leastButlessthan

If line 12c (line 7c ofSchedule H-EZ) is

Enter on line 17 (line 12 of

Schedule H-EZ)At

leastButlessthan

If line 12c (line 7c ofSchedule H-EZ) is

Enter on line 17 (line 12 of

Schedule H-EZ)At

leastButlessthan

If line 12c (line 7c ofSchedule H-EZ) is

19,100

21,400

16,800

12,200

23,700

18

If line 18 (line 13 ofSchedule H-EZ) is

If line 18 (line 13 ofSchedule H-EZ) is

If line 18 (line 13 ofSchedule 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 ormore 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

2012 Homestead Credit Computation Table B

YourCredit is

Atleast

Butlessthan

YourCredit is

Atleast

Butlessthan

YourCredit is

Atleast

Butlessthan

500 1,000

250 750 1,250