Who qualifies for a home heating credit claim?

You may qualify for a home heating credit if all of the following apply:

  • You own or are contracted to pay rent and occupy a Michigan homestead
  • You were NOT a full-time student who was claimed as a dependent on another person's income tax return
  • You did NOT live in college or university operated housing for the entire year
  • Your income is within the limits in Table A and Table B
  • You did not live in a Care facility for the entire tax year: See Exceptions for Licensed Care Facilities  PDF icon

    Care facilities:
    • Adult Foster Care Home
    • Licensed home for the aged
    • Nursing home
    • Substance abuse treatment center

Special Situations:  

                  ◦  Shared Housing
                  ◦  Part Year Resident Owners/Renters
                  ◦  Deceased Taxpayers
                  ◦  View Special Situations Information