Information Needed Before you File the Home Heating Credit.
- Your Household Income
- Yearly Department of Human Services (DHS) benefit amounts
- Yearly Supplemental Security Income (SSI) /Social Security Assistance (SSA) benefit amounts for yourself and/or dependents in the household
- Yearly Child Support amounts
- Yearly Unemployment amounts
- Total amount received as gifts of cash over $300, or expenses paid on your behalf by friends or family for the year.
- Are your heat costs currently in your name, included in your rent, or in someone else's name? (see line 5 on form MI-1040 CR-7)
- Your heat costs for the year. (see line 9 on form MI-1040 CR-7)
(Note: Treasury may request receipts to verify your heating costs)
- The number of exemptions you are allowed to claim (See the MI-1040 CR-7, Home Heating Credit Claim instructions
 , to determine this number.)
| Filing a Home Heating Credit |
Who can file a Home Heating Credit Claim?
To be eligible:
- Your household income level falls within the limits for this credit found in Table A or B .
- Your homestead must be in Michigan, and where you maintain a permanent residence.
(Note: You can have only one homestead at a time and you must be the occupant as well as the owner or renter.)
- You are not a full-time student who is claimed as a dependent on another person's income tax return.
- You did not live in a Care facility for the entire tax year: See Exceptions for Licensed Care Facilities
Care facilities:
- Adult Foster Care Home
- Licensed home for the aged
- Nursing home
- Substance abuse treatment center
- Special Situations
When should I file for the Home Heating Credit?
File by September 30 of the year following the tax year of the Home Heating Credit. For example, you must file by September 30, 2012 to be eligible for the 2011 Home Heating Credit. You must know your household income to be able to file.
How do I File for a Home Heating Credit?
You must complete the Michigan Home Heating Credit Claim (Form MI-1040CR-7 ).
The quickest way to file your MI-1040CR-7 Form is with e-file.
Note: When you e-file with your heat provider do not include a copy of your MI-1040CR-7 form when mailing your form MI-8453, Michigan Individual Income Tax Declaration for Electronic Filing to Michigan Department of Treasury.
Where Can I Get Forms and Instructions for the Home Heating Credit Claim?
If you filed a home heating credit last year that was not printed from a tax preparation software package, you will be mailed a booklet directly to the address on your last year's claim.
Should I use the standard or alternate method to calculate my home heating credit?
If eligible, it is important to calculate the credit using both methods. The alternate method may calculate to a larger credit than using the standard method.
You may be eligible to use the Standard method if:
- You resided in Michigan for any amount of time in the year of claim. You will need to prorate the standard allowance for the time you resided in Michigan if it is less than 12 months.
- Your heating costs: were included in your rent, were not included in your rent, or your heat bill was in someone else's name.
- You are claiming heat costs for your Michigan home, not a vacation home or a commercial account.
- Your household income level falls within the limits for this credit found in Table A.
Computing the Standard Credit
You are NOT eligible to calculate the credit using the Alternate method if:
- You were not a Michigan resident for a full 12 months for the year of the claim.
- Your heating costs were included in your rent or in someone else's name at the time you filed your claim.
- You are claiming heat costs for your vacation home or a commercial account.
- You are a claimant filing a deceased taxpayer's Home Heating Credit claim.
- Your household income level falls above the limits for this credit found in Table B .
Computing the Alternate Credit
Home Heating Credit and Shared Housing Situations
Who Can I Contact For Assistance in Completing My Home Heating Credit Claim?
What Common Mistakes Should I Avoid When Completing My Home Heating Credit Claim?
Common mistakes will delay your credit payment. Some common errors are:
- Using a name and address label with incorrect information
- Illegible writing
- Incorrect Social Security number(s)
- Failure to mark box 5. (Are your heating costs included in your rent or is your heat service in someone else's name?)
- Entering figures on the wrong lines
- Mistakes in computing your credit (Addition, subtraction, etc.)
- Entering incorrect heat amount
- Failure to report total household income from all sources, both taxable and non-taxable. Non-taxable income includes gifts of cash over $300 or expenses paid on your behalf, Social Security payments, Supplemental Security Income (SSI), child support, and public assistance payments issued by the Department of Human Services (DHS). If you had income from any of these sources, you must report it on your Home Heating Credit Claim.
How do I check the status of my credit?
Deaf, hearing- or speech-impaired persons may call 1-800-649-3777 between 8 a.m. and 5 p.m. for assistance.
To protect your personal information you will be asked for your Social Security number, name, household income, and filing status.
| Payment Process for Home Heating Credit |
What Kind of Payment Will I Receive for My Home Heating Credit?
- Most claimants receive an energy draft to use as payment toward current and future heating bills. If you receive a draft, give the draft to your heating provider before the expiration date on the draft. The energy draft can only be used to pay heating bills in your name and may not be cashed.
- Some claimants will receive a check. You will receive a check if your heating costs are included in your rent or your heat service is in someone else's name at the time you file your claim. If you are eligible to receive a check for your Home Heating Credit, you may request that it be deposited directly into your financial institution account by completing a Direct Deposit of Refund (Form 3174
 ).
- Some claimants will have their credit sent by Treasury directly to their heat provider. Under current law, Treasury must send your credit directly to your heat provider if you are enrolled with the Department of Human Services (DHS) for direct payment or if Treasury can identify your heat provider. For more information about direct payment, read the Direct Payment Frequently Asked Questions
Why did my Home Heating Credit go to my heat provider?
A change in the law (Public Act 335 of 2004) requires the Department of Treasury to send the Home Heating Credit directly to your heat provider. For more information about direct payment, read the Direct Payment Frequently Asked Questions.
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