close print view
Home Heating Credit And Shared Housing Situations
Received Family Independence Program (FIP) Assistance From the State of Michigan?
If you receive Family Independence Program (FIP) assistance or other public assistance, you may be eligible to claim a home heating credit if you owned or rented a homestead in 2013. If you owned or rented only part of the year, you must prorate your credit. See instructions for a part-year owner or renter on page 5 of the MI-1040CR-7.
If you receive FIP assistance, State Disability Assistance (SDA), or you are enrolled with the Department of Human Services (DHS) for direct payment, by law Treasury must send your credit directly to your heat provider.
If your heat is provided by DTE Energy, Consumers Energy, or SEMCO Gas, your home heating credit may be sent directly to your heat provider. (See instructions for line 15, page 7 of MI-1040-CR-7)
If, at the time you file this claim, your heating costs are included in your rent or your heat service is in someone else's name, your credit must be reduced by 50 percent. Your credit will be issued as a check, rather than an energy draft (see lines 7 and 38 of MI-1040CR-7).
Shared Housing Situations
When two or more single people share a home, each may file a home heating credit claim (MI-1040CR-7) if each is contracted to pay rent or owns a share of the home. Each person may file a claim based on their total household resources, personal exemptions and their share of the standard allowance found in Table A.)
First, determine the standard allowance by combining the number of personal exemptions for all claimants sharing the home (see Table A). The number of total personal exemptions (also found in Table A) determines the standard allowance amount. Divide the standard allowance amount by the total number of eligible claimants in the home.
Examples of how to calculate the standard allowance:
Part-Year Resident Owners/Renters
To be eligible to file a home heating credit (MI-1040CR7) you must be contracted to pay rent or own and occupy your Michigan home. You must meet the income requirements in Table A. You must prorate the standard allowance you qualify for, found in Table A based on the number of days you rented or occupied your Michigan home.
The estate of a taxpayer who died in 2013 (or 2014 before filing a claim) may be entitled to a credit for 2013. The surviving spouse, other authorized claimant, or personal representative can claim this credit. The surviving spouse may file a joint claim with the deceased and include the deceased person's income in household income. For more information view the frequently asked questions for Deceased Taxpayers and the instruction booklet under Deceased Claimants.
Copyright © 2001-2014 State of Michigan