Who qualifies for a home heating credit claim?

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

• You owned or were contracted to pay rent and occupied 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 was 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
  
  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