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                                                      Wisconsin Homestead Credit
H & H-EZ
Instructions                                                                              2023

My Tax Account allows taxpayers to:
• Sign up for Wisconsin Identity Protection PIN (see page 21)
• View/schedule estimated payments and cancel previously
scheduled payments
• Opt in to get email from DOR – no need to wait for the mail
• File a standalone homestead credit claim
• Check refund status and more

Visit My Tax Account to file your Wisconsin homestead        revenue.wi.gov
credit claim online for free (see page 5). 

                                                             Free help with your taxes
                                                             You may be eligible for free 
You may be able to claim homestead credit if:
                                                             tax help. See page 3 for:
• You owned or rented your home in 2023
                                                             • Who can get help
• You were a legal resident of Wisconsin from January 1      • How to find a location
      through December 31, 2023                              • What to bring with you

• You were between ages 18 and 61 on December 31,            Para Assistencia Gratuita
      2023, and had earned income                                  en Español
• You were 62 or older on December 31, 2023, or                    Ver página 3
      disabled
• You will not be claimed as a dependent on someone
                                                             Property tax payment assistance
      else’s 2023 federal income tax return
                                                             The   Property Tax Deferral 
More details on page 4 ...                                         Loan Program provides 
                                                                   loans to help people 
                                                                   age 65 or older pay their 
Checklist:
                                                             property taxes. See page 4 
      Fill out all the necessary lines on this schedule            of Schedule H for more 
                                                                   information.
      Include all household income (see pages 10 to 17)
      Sign and date the schedule
      Attach your property tax bill or rent certificate(s)   Become an Organ Donor
      If disabled and under age 62, attach a statement       Visit donatelifewisconsin.org to learn 
      verifying you were disabled in 2023 (see page 21)      about organ and tissue donation in 
                                                             Wisconsin, or visit the National Donor 
      Attach any other needed documents (see page 21)        Registry at donatelife.net to learn 
                                                             about organ and tissue donation in the 
                                                                   United States.

FEDERAL PRIVACY ACT  In compliance with federal law, you are hereby notified that the request for your Social Security number on the Wisconsin homestead credit claim is made under the 
authority of section 71.55(7) of the Wisconsin Statutes. The disclosure of this number on your claim is mandatory. It will be used for identification purposes throughout the processing, filing 
and auditing of your claim, and issuing refund checks.

I-016a

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2 Tips on Paper Filing Your Homestead Claim

E-file your homestead claim for the fastest available processing. However, if you do paper file, there are several
things you can do that will speed-up the processing of your claim. Faster processing means faster refunds.

Paper homestead claims are electronically scanned. The processing of the claim (and any refund) is delayed
when the claim cannot be read correctly. To aid in the scanning process, be sure to do the following when
completing Schedule H or H-EZ:

• Do not submit photocopies to the department. Photocopies can cause unreadable entries.

• Use BLACK INK. Pencils, colored ink, and markers do not scan well.

Claimant’s legal last name Legal first name M.I.
• Write your name and address clearly SMITH JOSEPH J
using CAPITAL LETTERS like this  Spouse’s legal last name Spouse’s legal first name M.I.
SMITH MARY E
Current home address (number and street) Apt. no.
• Do not include a lot number or suite number
2375 N 7 ST
as an apartment number. These should be City or post office State Zip code
included as part of the street address. ANYWHERE WI 55555

• NEVER USE COMMAS OR DOLLAR SIGNS. They can be misread when scanned.

• Round off amounts to WHOLE DOLLARS – NO CENTS.

• Do not use parentheses ( ) for a negative number. Use a negative sign, -8300 rather than (8300).

• Print your numbers like this: Do not use:

• Do not add cents in front of the preprinted zeros on entry lines. Enter numbers as shown below.

13 Homeowners – Net 2023 property taxes on your homestead, whether paid or not .............. 13 .00
14 Renters–Rent from your rent certificate(s), line 8a (or Shared Living Expenses Schedule) . See pages 18 to 20.
Heat included (8b of rent certificate is “Yes”) ............14a .00 x .20 (20%) =. 14b .00
Heat not included (8b of rent certificate is “No”) ..........14c .00 x .25 (25%) =. 14d .00
15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) ............................ 15 .00

• Do not cross out entries. Erase or start over.

• Do not write in the margins.

• Always put entries on the lines, not to the side, above, or below the line.

• Lines where no entry is required should be left blank. Do not fill in zeros.

• Do not draw vertical lines in entry fields. They can be read as a “ı” when scanned.

• If filing a Wisconsin income tax return, fill in the homestead credit amount on the appropriate line of the
return.

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Index 3
Page Page Page
Address (where to file) ............... 6 Disqualified loss ................... 16 Ownership of homestead ......... 17-20
Adoption assistance ............... 14 Depreciation .................. 15,16 Pensions ........................ 13
Amending Schedule H or H-EZ ........ 9 Divorced claimants .............. 6,24 Property Tax Deferral Loan
Annuities ........................ 13 Electronic filing .................... 5 Program ......... page 4 of Schedule H
Assemble (how to assemble your claim) 21 Fellowships ...................... 14 Property taxes .................. 17-20
Assistance (help in preparing your claim) 6 Filing (how, when, and where) ......... 5 Qualifications ...................... 4
Business use of home .............. 20 Food stamps ..................... 14 Questions 1 to 6 on Schedule H ...... 10
Capital gains ..................... 14 Foster care payments .............. 14 Railroad retirement benefits ......... 13
Capital loss carryforward ........... 14 Free tax preparation ................ 3 Refund questions .................. 6
Caretaker supplement payments ...... 13 Fuel assistance ................... 14 Rent, renters ................... 18-20
Cash public assistance . . . . . . . . . . . . . 14 Grants .......................... 14 Rollovers . . . . . . . . . . . . . . . . . . . . . . . . 13
Checklist .................. front cover Home, sale of .................... 14 Scholarships ..................... 14
Child support ..................... 14 Homeowners ................... 17-20 Separated in 2023 .............. 10,22
Computing your credit ........ 20, 25, 26 Household income ............... 10-17 Shared living quarters .............. 19
County relief ................... 4,14 IRA, SEP, SIMPLE ................ 13 Sick pay ......................... 14
Deceased claimant .............. 4,21 Income ........................ 10-17 Sign your claim ................... 20
Deferred compensation ............. 13 Income continuation ............... 14 Social security, SSI, SSI-E, SSD benefits 13
Definitions – Kinship care ...................... 14 Special Conditions ................ 10
Age ............................ 7 Landlord will not sign rent certificate ... 19 Special Instructions .............. 22-24
Disabled ........................ 7 Long-term care insurance ........... 11 Spousal impoverishment .......... 22-23
Disqualified loss .................. 7 Lottery and gaming credit ........... 18 Spouse died in 2023 ............... 24
Earned income ................... 7 Marital property law .............. 22-24 Support payments ................. 14
Farm ........................... 7 Married (marriage took place) in 2023 . 23 Tables for computing credit ........ 25-26
Farmer .......................... 7 Medical care insurance ............. 11 Taxable income ................... 11
Farming ......................... 7 Military compensation .............. 14 Tax-exempt housing ............. 4, 20
Farm premises .................... 7 Mobile and manufactured homes .. 18, 19 Tax-free exchanges ................ 13
Homestead ...................... 8 My Tax Account ................... 5 Telephone numbers ................. 6
Household ....................... 8 Name and address area ............. 10 Unemployment compensation ........ 12
Household income ................. 8 Net operating loss carryforward and Which schedule to file ............. , 4 5
Wisconsin Works (W2) payment ...... 8 carryback ....................... 14 Wisconsin Works(W2) payments 4, 8,14 , 20
Dependent deduction .............. 17 Nonresident students ............... 10 Workers’ compensation ............. 14

Free Tax Preparation Available (commonly referred to as VITA or TCE)
Need help filing your taxes? What should you bring?
Wisconsin residents can have their taxes prepared for free • W-2 wage and tax statements
at any IRS sponsored Volunteer Income Tax Assistance • Information on other sources of income and any deductions
(VITA) site or at any AARP sponsored Tax Counseling for
• Photo ID of taxpayer(s)
the Elderly (TCE) site. These two programs have helped
millions of individuals across the country in preparing their • Social security cards of taxpayer(s) and dependents
taxes. Trained volunteers will fill out your tax return and • To claim the homestead credit, bring a completed rent
many sites will even e-file your return. The entire service certificate (if you are a renter), a copy of your 2023 property
is free. tax bill (if you are a homeowner), a record of any Wisconsin
Works (W2) payments received in 2023, and a statement from
Who can use VITA services? your physician or the Veteran’s Administration, or a document
• Low and moderate income individuals from the Social Security Administration (if you are disabled)
• Individuals with disabilities • Both spouses must be present to file a joint return
• Elderly
VITA and TCE locations:
• Individuals who qualify for the homestead credit or the
• In Wisconsin, call 1-800-906-9887
earned income tax credit
• On the web, visit revenue.wi.gov and type “VITA sites” in the
Search box
• Call the AARP at 1-888-227-7669
• Call “211” for local free tax sites

Servicio en Español
Para ayuda gratuita para la declaración de sus impuestos y de el Crédito por Vivienda Familiar, llame al “211” para encontrar
un sitio de Asistencia de Voluntarios para Impuestos (Volunteer Income Tax Assistance también conocido como VITA) cerca de
usted. Muchos lugares ofrecen servicios en español.
Para respuestas a las preguntas sobre impuestos, por favor llame el Departamento de Impuestos al (608) 266-2772 para impuestos
individuales y al (608) 266-2776 para impuestos de negocios. Oprima el “2” para ayuda en español.
Para más información, visite revenue.wi.gov, en el vinculo (link) “ En Español” usted encontrará información sobre el Credito por
Ingreso de Trabajo, información del Crédito por Vivienda Familiar, y mucho más – todo disponible en español.

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4 General Instructions

A. Do You Qualify?
To see if you qualify for homestead credit, answer “Yes” or “No” to all of the questions in Steps 1 and 2 below.

Step 1
If you answer “No” to any question in Step 1, do not complete Schedule H or H-EZ; you do not qualify for
homestead credit. If you answer “Yes” to all the questions, go on to Step 2.

a. Do you (or your spouse, if married) meet one of the following qualifications?
1. Are age 62 or older as of December 31, 2023 (in order to meet this qualification you must be the
claimant)?
2. Are disabled and you (or your spouse, if married, and are the claimant) meet the definition given in F.2 on
page 7?
3. Have earned income (see definition F.4 on page 7)?
b. Were you (or your spouse, if married) age 18 or older as of December 31, 2023 (in order to meet this qualifi-
cation you must be the claimant)?
c. Were you a legal resident of Wisconsin from January 1 through December 31 of 2023?
d. Was your household income (see definition F.11 on page 8) for 2023 less than $24,680?
e. Were you the owner or renter of the Wisconsin homestead (see definition F.9 on page 8) you lived in during
2023?

Step 2
If you answer “Yes” to any question in Step 2, do not complete Schedule H or H-EZ; you do not qualify for
homestead credit.

a. Were you claimed or will you be claimed as a dependent on someone else’s 2023 federal income tax return?
(If you were age 62 or older on December 31, 2023, this limitation does not apply to you, so answer “No.”)
b. Are you currently living in a nursing home and also receiving Title XIX medical assistance?
c. For each month of the entire 2023 year, did you receive either Wisconsin Works (W2) payments (see definition
F.12 on page 8) of any amount or county relief payments of $400 or more?
d. Did you live FOR THE ENTIRE 2023 YEAR in housing that is exempt from property taxes? (A municipal housing
authority property created under sec. 66.1201, Wis. Stats., is not considered tax-exempt for homestead credit
purposes if that authority makes payments in lieu of property taxes to the city or town in which it is located. If
you live in public housing, you may wish to check with your manager.)
Note: If you are claiming property taxes on your former homestead and meet the requirement under paragraph 8
on page 20 under “Exceptions: Homeowners and/or Renters”, this limitation does not apply, so answer “No.”
e. Have you claimed or will you claim a Wisconsin farmland preservation credit for 2023 or a veterans and
surviving spouses property tax credit based on your 2023 property taxes (payable in 2024)?
f. Has another member of your household (see definition F.10 on page 8) filed a 2023 Schedule H or H-EZ?
g. Is the Schedule H or H-EZ being filed on behalf of a person who is deceased?

If you answered “Yes” to all of the questions in Step 1 and “No” to all of the questions in Step 2, complete Sched-
ule H or H-EZ (see “Which Schedule to File” on page 4) to see if homestead credit is available to you. Meeting all
of the qualifications in Steps 1 and 2 does not guarantee you will receive a homestead credit.

B. Which Schedule to File
You may file Schedule H-EZ if:
• You (and your spouse, if married) have taxable and nontaxable income only from the following sources:
1. Wages, salaries, tips, etc. (if any of your wages, salaries, tips, etc., are not taxable to Wisconsin, you cannot
file on Schedule H-EZ)

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General Instructions 5

2. Interest and dividends
3. Unemployment compensation
4. Pensions, annuities, and other retirement plan distributions
5. Social security benefits (including federal and state SSI, SSI-E, SSD, and caretaker supplement payments)
6. Railroad retirement benefits
7. Alimony, child support, and family maintenance
8. Wisconsin Works (W2), county relief, kinship care, and other cash public assistance
9. Gambling winnings (if your gambling winnings are reported on federal Schedule C or C-EZ, you cannot file
on Schedule H-EZ)
• During 2023 you (and your spouse, if married) did not repay any amount that was included as nontaxable house-
hold income on a prior year’s homestead credit claim.
• You did not become married or divorced during 2023.
• If you are married, your spouse was a legal resident of Wisconsin from January 1 through December 31, 2023.
• If you are married, you and your spouse did not maintain separate homes during any part of 2023 (including
one spouse in a nursing home).
• Your home was used only for personal purposes while you lived there in 2023 (for example, no rental or busi-
ness use, or use of a separate unit by others rent free).
• Your home was located on one acre of land or less.
• You did not sell your home during 2023.
If you cannot file on Schedule H-EZ, you must file on Schedule H.

C. How, When, and Where to File
1. How If you file a Wisconsin income tax return, you should file your Schedule H or H-EZ with the tax return
(paper clipped together if filing a paper return). Separate filing will delay your homestead refund. If you (or
you and your spouse) are not required to file a tax return, Schedule H or H-EZ may be filed by itself.

You may file Schedule H with Form 1 or 1NPR. You may file Schedule H-EZ with Form 1; you cannot file
Schedule H-EZ with Form 1NPR.

If you previously filed your Wisconsin income tax return, and are filing a paper return, write “Income Tax Return
Separately Filed” at the top of Schedule H or H-EZ. Do not place a checkmark at the top of Schedule H or H-EZ
to designate it as an amended return.

Electronic Filing (e-filing)

When you file electronically, within 48 hours after receiving your Wisconsin acknowledgment you must send all
of the required Schedule H or H-EZ attachments along with a completed Form W-RA, Required Attachments
for Electronic Filing. You may either mail the form and attachments to the address listed in the Form W-RA
instructions or attach them electronically on our website at https://tap.revenue.wi.gov/WRA/. For additional
information, see the department’s website at revenue.wi.gov or contact any department office.

You must use My Tax Account (MTA) to file your homestead credit claim electronically, as Wisconsin e-file may
no longer be used. File your homestead credit claim electronically using our free, online system: https://tap.
revenue.wi.gov/ScheduleH. You can also visit our website at revenue.wi.gov and click on the Individuals tab
for more information. This system is available to all Schedule H claimants, except claimants:

• With more than four rent certificates
• With more than one property tax bill with 5 adjoining parcels
• Who were divorced in tax year 2023
• Who live in a nursing home
• Who are completing Schedules 2, 3, or 4 on Schedule H

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6 General Instructions

If any of these exceptions apply to you, you must file your homestead credit claim on paper. In addition, you
may only use MTA to file your 2023 homestead credit claim if you report any of the following income on Sched-
ule H or H-EZ:

• Wisconsin income from your 2023 income tax return (line 7 of Schedule H or line 4 of Schedule H-EZ)
• Wages, interest, and dividends (line 8a of Schedule H or line 5a of Schedule H-EZ)
• Other taxable income (line 8b of Schedule H or line 5b of Schedule H-EZ)
• Medical and long-term care insurance subtraction (line 8c of Schedule H or line 5c of Schedule H-EZ)
• Unemployment compensation (line 9a of Schedule H or line 6a of Schedule H-EZ)
• Social security or federal and state SSI, SSI-E, SSD, and CTS payments (line 9b of Schedule H or line 6b of
Schedule H-EZ)
• Pensions and annuities (line 9d of Schedule H or line 6d of Schedule H-EZ)
• Child support, maintenance payments, and other support money (line 9i of Schedule H or line 6h of Schedule
H-EZ)

If you have income which should be reported on other lines of Schedule H or H-EZ, you must file your home-
stead credit claim on paper. In addition, you may not file both Form 1 and Schedule H or H-EZ together using
MTA. They must be filed separately.

2. When For most claimants, the deadline for filing a 2023 Schedule H or H-EZ is April 17, 2028. If you are a tax-
payer with a fiscal year (one ending on a date other than December 31), the deadline is 4 years, from the 15th
day of the 4th month after the end of the fiscal year to which the claim relates. Do not file your 2023 Schedule H
or H-EZ before January 1, 2024.

3. Where If you are not filing electronically, mail Schedule H or H-EZ with your Wisconsin income tax return to:
Wisconsin Department of Revenue
PO Box 34
Madison WI 53786-0001

D. Additional Help or Questions About Refunds
1. Help For general information about homestead credit visit any Department of Revenue office. For help in
preparing Schedule H or H-EZ, schedule an appointment at our Milwaukee location by calling (414) 227-
3887. The location and telephone number of the office nearest you may be found on our website at revenue.
wi.gov/Pages/FAQs/ise-address.aspx. You may also email DORHomesteadCredit@wisconsin.gov, access
the department’s website at revenue.wi.gov, or phone (608) 266-8641 (Madison).

2. Refunds If you need to contact the Department of Revenue about your refund, please wait at least 12 weeks
after filing your Schedule H or H-EZ. Automated assistance is available 24 hours a day, 7 days a week by
calling:
(608) 266-8100 in Madison
(414) 227-4907 in Milwaukee, or
1-866-WIS-RFND (1-866-947-7363) toll-free
within the U.S. or Canada
If you need to speak with a person, assistance is available Monday through Friday from 7:45 a.m. to 4:30 p.m.
by calling (608) 266-8641 in Madison (long-distance charges, if applicable, will apply). If you call, you will need
your social security number and the dollar amount of your refund. You may also get information on your refund
using the department’s secure website at revenue.wi.gov.

3. TTY Telephone help is available using TTY equipment. Call the Wisconsin Telecommunications Relay System
at 711.

E. Refunds of Divorced Claimants
If you became divorced after June 20, 1996, and your divorce judgment states that your former spouse must pay
a tax liability owed to the Department of Revenue, attach a copy of the divorce judgment to Schedule H or H-EZ.
Also fill in “04” in the Special Conditions box located to the right of where your zip code is entered on Schedule H
or H-EZ. This will prevent your refund from being applied against that tax liability.

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General Instructions 7

F. Definitions
1. Age If your birthday falls on January 1, you are considered to be a year older as of December 31, 2023.
Example: If you were born on January 1, 1959, you are considered to be age 65 as of December 31, 2023.

2. Disabled An individual who is unable to engage in any substantial gainful employment by reason of a
medically determinable physical or mental impairment which has lasted or is reasonably expected to last for
a continuous period of not less than 12 months. If you are disabled, you are required to verify you meet the
definition of disabled by enclosing one of the following:
a. Physician’s Statement – A statement from your physician which states the beginning date of the disability
and that you meet the definition of disabled, as described above.
b. Veteran’s Statement – A statement from the Veteran’s Administration certifying that the claimant is
receiving a disability benefit due to 100 percent disability.
c. Social Security Administration Document – A document or copy of a document from the Social Security
Administration stating the date the disability began.

3. Disqualified Loss The sum of the following amounts:
a. Net loss from sole proprietorships
b. Net capital loss
c. Net loss from sales of business property, excluding loss from involuntary conversions
d. Net loss from rental real estate, royalties, partnerships, tax-option (S) corporations, trusts, estates, and
real estate mortgage investment conduits
e. Net farm loss
This does not include net profits or net gains from the sale or exchange of capital or business assets.
Example: You have two partnerships reported on federal Schedule E. Partnership A reports a net profit of
$35,000 on line 28(k) of federal Schedule E. Partnership B reports a net loss of ($15,000) on line 28(i) of
federal Schedule E. The amount of disqualified loss added back to household income is $15,000.

4. Earned Income Wages, salaries, tips, other employee compensation, and net earnings from self-employment.
Caution: “Earned Income” does not include unemployment compensation.

Example 1: You have $15,000 of wages and ($6,000) of net earnings from self-employment. Your total earned
income would be $9,000.

Example 2: You have $5,000 of wages and ($8,000) of net earnings from self-employment. Your total earned
income would be less than zero. Therefore, unless you were over the age of 61, as of December 31, 2023,
or disabled, you would not qualify to claim the homestead credit. Note: The optional method of computing
net earnings from self-employment qualifies as earned income for purposes of qualifying for the homestead
credit.

5. Farm A farm is property used for agricultural purposes. Your homestead generally is considered part of a
farm if the current or most recent use of the property while owned by you was for agricultural purposes.

6. Farmer A farmer is any person engaged in farming.

7. Farming The operation of farm premises owned or rented by the operator.

8. Farm Premises Areas used for operations of:
a. Planting and cultivating of the soil.
b. Raising and harvesting of agricultural, horticultural, or arboricultural crops.
c. Raising, breeding, tending, training, and management of livestock, bees, poultry, fur-bearing animals,
wildlife or aquatic life, or their products.

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8 General Instructions

d. The processing, drying, packing, packaging, freezing, grading, storing, delivering to storage, to market,
or to a carrier for transportation to market, distributing directly to consumer, or marketing any of the above-
named commodities, substantially all of which have been planted or produced.
e. The clearing of such premises and the salvaging of timber and management and use of wood thereafter,
but not including logging, lumbering, or wood cutting operations unless conducted as an accessory to
other farming operations.
f. The managing, conserving, improvement, and maintaining of such farm premises or the tools, equipment,
and improvements thereafter and the exchange of labor, services, or the exchange of use of equipment
with other farmers in pursuing such activities.
For any person deriving their principal income from farming, the operation of farm machinery in performing
farming services for other farmers for a consideration, other than exchange of labor, shall be deemed farming
if it does not exceed 30 days during 2023. This operation shall be deemed to include any other activities
commonly considered to be farming whether conducted on or off such premises by the farm operator. Note:
Areas used for operations do not include other areas, greenhouses, or other similar structures unless used
principally for the production of food and farm plants.

9. Homestead Your homestead is the Wisconsin home you occupy, whether you own it or rent it, and up to one
acre of land adjoining it (or up to 120 acres of land if the homestead is part of a farm). For example, it may be
a house, an apartment, a rented room, a mobile or manufactured home, a farm, or a nursing home room.

Unless your homestead is part of a farm, it does not include any part that is used for business or rental
purposes where a deduction is allowed or allowable for federal tax purposes, or a separate unit occupied by
others rent free.

10. Household A household is a claimant and the claimant’s spouse living in the claimant’s homestead. If you
are single, you are a household, whether you live alone or with others. If you are married, you and your
spouse are a household if you live together. If you are married but you and your spouse maintained separate
homes on December 31, 2023, you are each considered a separate household.

11. Household Income Household income is all your income reportable for Wisconsin income tax purposes and all
the items identified on lines 9a through 11j of Schedule H (lines 6a through 6i of Schedule H-EZ), less a deduction
of $500 for each qualifying dependent.

If you were married and lived with your spouse during all of 2023, you must combine both incomes to determine
household income. If during 2023 you were separated from your spouse for all or part of the year (including
one spouse living in a nursing home), you became married or divorced, or your spouse died, see the “Special
Instructions” on pages 22 through 24 for information on how to determine household income.

12. Wisconsin Works (W2) Payment A Wisconsin Works or “W2” payment is a payment received under the
Wisconsin Works assistance program for participating in a community service job or a transitional placement,
or as a caretaker of a newborn child.

Amounts received under the Wisconsin Works program for trial jobs are taxable wages and are not included
in the definition of Wisconsin Works (W2) payment for homestead credit purposes. Amounts received for job
access loans, health care coverage, child care subsidies, and transportation assistance are also not included
in the definition, and are not includable in household income.

G. Situations and Solutions
Publication 127, Wisconsin Homestead Credit Situations and Solutions, provides additional information about
various situations covered in these instructions, as well as some situations that are not covered. Publication 127
is available at any Department of Revenue office or through the department’s website at revenue.wi.gov.

H. Filing Incorrect Claims
If you file an incorrect claim for homestead credit due to negligence or fraud, you may be subject to penalties. Civil
penalties can be as much as 100% of the difference between the credit claimed and the amount that should have
been claimed. Criminal penalties include a fine up to $10,000 and imprisonment.

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General Instructions 9

Restrictions and penalties may apply to incorrect claims for refundable credits, including but not limited to, earned
income credit, homestead credit, or the veterans and surviving spouses property tax credit.

If you file a credit claim that is reckless or with intentional disregard of the income tax law, one or both of the
following may apply:
(1) You may not be allowed to claim that credit and any other refundable credit for the next two tax years
(2) You may be subject to a penalty equal to 25% of the difference between the credit claimed on your return and
the credit as properly calculated
If you file a credit claim that is false or excessive and filed with fraudulent intent, one or both of the following may
apply:
(1) You may not be allowed to claim that credit and any other refundable credit for the next ten years
(2) You may be subject to a penalty equal to 100% of the difference between the credit claimed on your return
and the credit as properly calculated

I. Amending Schedule H or H-EZ
If you find that you made an error on your original Schedule H or H-EZ, fill in another Schedule H or H-EZ. Place a
checkmark where indicated at the top of your corrected Schedule H or H-EZ to designate it as an amended return.
Fill in lines 1a through 19 (lines 1a through 14 of Schedule H-EZ) using the corrected amounts of household
income, property taxes, and rent.

Include with your amended Schedule H or H-EZ a copy of the property tax bill(s) and/or the original rent certifi-
cate(s) for any additional property taxes and/or rent that is claimed. If filing a paper return, send these documents
with your return or with Form W-RA, if filing electronically.

Note: You may be able to electronically file an amended homestead credit claim through your third-party software
package. The department’s electronic filing software does not support filing amended claims.

If you filed only Schedule H or H-EZ
Sign and date your amended Schedule H or H-EZ in the space provided, if filing a paper return. If you and your
spouse are residing together, your spouse must also sign.

Include with your amended Schedule H or H-EZ, Schedule AR, Explanation of Amended Return, to explain the
changes made to your return.

If your amended Schedule H or H-EZ has increased the amount of your homestead credit, you will receive a
refund for the additional amount. If your amended Schedule H or H-EZ has decreased the amount of your home-
stead credit, you will owe the difference between the amount shown on the amended Schedule H or H-EZ and
the amount of homestead credit previously refunded to you. If you owe an additional amount, include your check
or money order, made payable to the Wisconsin Department of Revenue.

If you are not filing electronically, mail your amended Schedule H or H-EZ to:

Wisconsin Department of Revenue
PO Box 34
Madison WI 53786-0001.

If you also filed Form 1 or 1NPR
Your amended Schedule H or H-EZ must be attached to an amended Form 1 or 1NPR, if filing a paper return.
See the instructions for Form 1 or 1NPR for information as to how to complete the filing of your amended Form
1 or 1NPR.

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10 Line Instructions

Schedule H-EZ
See Schedule H-EZ instructions.

Schedule H
Schedule H has preprinted zeros in the “cents” area of the entry lines. Amounts filled in on those lines should
be rounded to the nearest dollar. For more tips, see page 2.

Name and Address Area
Print or type all information requested in the spaces provided on Schedule H. Include your social security number
(and your spouse’s, if applicable) and your tax district. Do not use a return address label. Do not include a lot
number or suite number as an apartment number. These should be included as part of the street address.

Special Conditions
Certain persons have to enter information in the Special Conditions section. See “Refunds of Divorced Claim-
ants” on page 6.

n Lines 1 Through 6 (Lines 1 Through 3 of Schedule H-EZ) – Questions
Fill in the information requested on these lines. Failure to answer these questions may delay your refund.

Questions 1a and 1b Fill in your age as of December 31, 2023, on line 1a. If married, fill in spouse’s age as of
December 31, 2023, on line 1b. If either you or your spouse, if married, are age 62 or older as of December 31,
2023, you do not need to answer questions 1c or 1d.

Question 1c If the answers to questions 1a and 1b are both under age 62, answer question 1c. If you answer
1c “yes”, you do not need to answer question 1d. Note: Only one spouse must meet the definition of disabled to
qualify for the homestead credit. The spouse that meets this definition must be the claimant.

Question 1d If the answer to question 1c is “no”, answer question 1d. If you and your spouse are under age 62
as of December 31, 2023, you and your spouse are not disabled, and you and your spouse do not have earned
income, you do not qualify for the homestead credit. Note: Only one spouse must have earned income to qualify
for the homestead credit. The spouse that meets this definition must be the claimant.

Question 2 You are not a full-year legal Wisconsin resident if you moved here from another state after January
1, 2023, moved out of the state before January 1, 2024, or if you moved here from another state for educational
purposes only and have not abandoned your other state’s residence. If you are not a U.S. citizen, you are not a
legal Wisconsin resident unless (1) you are a lawful permanent resident of the United States (have been issued a
green card or permanent residence card), a refugee, or have been granted asylum, and (2) you intend to remain
permanently and indefinitely in Wisconsin.

Question 4b It is not necessary to answer question 4b unless 4a is answered “Yes.”

Question 5 If you became married or divorced during 2023, check “Yes.” Fill in the date and place a checkmark
in front of the word “married” or “divorced.” See the “Special Instructions” on pages 23 and 24.

Question 6a It is not necessary to answer question 6a if you were not married during any part of 2023. If one
spouse was in a nursing home during 2023, you are considered to be maintaining separate homes, so answer
“Yes” to question 6a.

Question 6b If this applies to you, refer to the “Special Instructions” on pages 22 and 23 for additional information.

n Lines 7 Through 12 – Household Income
These instructions apply if during all of 2023 you were single or married and living with your spouse. If during
2023 you were separated, you became married or divorced, or your spouse died, read the applicable “Special
Instructions” on pages 22 through 24 before you complete lines 7 through 12.

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Line Instructions 11

Line 7 (Line 4 of Schedule H-EZ) – Income from Tax Return Fill in line 7 (line 4 of Schedule H-EZ) only if you
or you and your spouse are filing or have already filed a 2023 Wisconsin income tax return. If you were married
and lived with your spouse all year but file separate income tax returns, fill in the income from both of your tax
returns.

If you are filing your tax return with Schedule H or H-EZ, first complete the income portion of your tax return. Fill
in the income from line 7 of Form 1 or line 30 of Form 1NPR, on line 7 (line 4 of Schedule H-EZ).

Exception: If you are filing Form 1NPR and line 29, column B, is more than line 16, column B, subtract line 29
from line 16. Fill in the result on line 7 as a negative number.

If you or you and your spouse have already filed your 2023 Wisconsin income tax return, see page 5, Part C.1,
paragraph 3.

If you fill in line 7 (line 4 of Schedule H-EZ), do NOT fill in line 8a, 8b, or 8c (line 5a, 5b, or 5c of Schedule H-EZ).

Note: If scholarship or fellowship income was included in household income in a prior year, any portion of that
income included on line 7 of your 2023 Schedule H may be subtracted on line 9h. Enter the amount of the sub-
traction as a negative number.

Line 8 (Line 5 of Schedule H-EZ) – Income – No Tax Return Fill in lines 8a, 8b, and 8c (lines 5a, 5b, and 5c
of Schedule H-EZ) only if you or you and your spouse are not filing a 2023 Wisconsin income tax return. If you
were married and lived with your spouse all year, fill in all of the income of both spouses. If you lived with your
spouse for only part of the year, see the “Special Instructions” on pages 22 and 23.

Line 8a (line 5a of Schedule H-EZ) Fill in the amount of wages, interest (including funeral trust interest), and
dividends that are taxable to Wisconsin in the spaces provided. Fill in the total of these amounts on line 8a (line 5a
of Schedule H-EZ).

Line 8b (line 5b of Schedule H-EZ) Fill in all other items of Wisconsin taxable income on line 8b (line 5b of
Schedule H-EZ), such as: unemployment compensation, pensions and annuities, gambling winnings, capital
gains, alimony, and business income. Attach a schedule explaining the sources of income and the amount from
each source.

Qualified Wisconsin retirement income subtraction If you (and/or your spouse if married filing a joint return)
were 65 years of age or older on December 31, 2023, and your federal adjusted gross income is less than $15,000
($30,000 if married filing a joint return or, if married filing a separate return, the sum of both spouses’ federal
adjusted gross income must be less than $30,000), you may deduct up to $5,000 of your qualified retirement
income for Wisconsin purposes. If both spouses were 65 years of age or older, each spouse may deduct up to
$5,000 of qualified retirement income. Do not include this amount on line 8b (line 5b of Schedule H-EZ). Instead,
this amount should be included on line 9d (line 6d of Schedule H-EZ).

Line 8c (line 5c of Schedule H-EZ) If you have income reportable on line 8 (line 5 of Schedule H-EZ) and
paid for medical care insurance (including Medicare insurance deducted from your social security benefits and
Medicare Supplemental insurance) or long-term care insurance in 2023, you may be able to claim a deduction
for all or a portion of these costs:
1) Complete the worksheet below. If you purchased your medical care insurance through an Exchange (Market-
place), the amount you paid is the amount paid after your premium was reduced for any advance payment of
the premium assistance credit.

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12 Line Instructions
Line 8c Instructions - continued

Insurance Deduction Worksheet
1. Amount you paid in 2023 for medical care insurance ................................ 1.
2. Amount you paid for long-term care insurance in 2023 ............................... 2.
3. Add lines 1 and 2 ........................................................... 3.
4. Sum of lines 8a and 8b on Schedule H (lines 5a and 5b on Schedule H-EZ) .............. 4.
5. Smaller of line 3 or line 4. This is your subtraction ................................... 5.

2) The amount from line 5 of the worksheet above may be claimed against taxable income reported on line 8
of Schedule H (line 5 of Schedule H-EZ). Enter as a negative amount on line 8c of Schedule H (line 5c of
Schedule H-EZ.
Example 1 : You received $500 of taxable interest, $10,000 of gross social security benefits, and a $2,000 pension
distribution in 2023. Medicare Part B premiums of $1,735 were deducted from the social security benefits received.
As you were at least age 65 at the end of 2023, you are allowed a subtraction from Wisconsin income for the
pension distribution (see the 2023 Schedule SB instructions for additional information concerning the retirement
income subtraction). You elect to take a pension distribution subtraction of $765 in order to claim the full amount of
the medical care insurance subtraction.

Enter “500” on line 8a (line 5a of Schedule H-EZ), “1235” on line 8b (line 5b of Schedule H-EZ), “-1735” on line 8c
(line 5c of Schedule H-EZ), “10000” on line 9b (line 6b of Schedule H-EZ) and “765” on line 9d (line 6d of Schedule
H-EZ).

Example 2 : You had $2,000 of self-employment income, $141 of self-employment tax deduction, $100 of inter est
income, and $6,000 of railroad retirement benefits. You paid $3,000 in medical insurance premiums for the year.

Enter “100” on line 8a (line 5a of Schedule H-EZ). Enter “1859” ($2,000 less $141 of self-employment tax deduction)
on line 8b (line 5b of Schedule H-EZ). Enter “-1959” on line 8c (line 5c of Schedule H-EZ). Since your medical care
insurance subtraction is limited to your taxable income, you may not claim the full amount of medical care insurance
premiums paid for the year. Enter “6000” on line 9c of Schedule H (line 6c of Schedule H-EZ).

n Lines 9a Through 11j
Fill in all nontaxable household income received in 2023 from any of the sources indicated. If you are married,
combine the incomes of both spouses and fill in the totals for each category. Do not include amounts already
included on line 7, 8a, 8b, or 8c (line 4, 5a, 5b, or 5c of Schedule H-EZ).
Repaid amounts Nontaxable income that was included in household income in a prior year and was required
to be repaid in 2023 may be subtracted from household income on your 2023 Schedule H. Subtract the amount
repaid on the income line of Schedule H to which the repayment relates. Attach an explanation indicating the
amount of the repayment and the year it was included on a homestead credit claim.
If the subtraction results in a negative amount, fill in that amount as a negative number. For example, fill in neg-
ative 500 as -500.

Example: Your 2022 Schedule H reported $8,000 of social security benefits received in 2022. In 2023 you
received social security benefits of $9,000 but were required to pay back $3,000 of the benefits you received in
2022. Fill in “6000” on line 9b of the 2023 Schedule H. This is the social security received in 2023 ($9,000) less
the amount repaid ($3,000).

Line 9a (6a of Schedule H-EZ) Unemployment compensation Fill in the total amount of unemployment
compensation received in 2023 that is not already included on line 7 or 8b (line 4 or 5b of Schedule H-EZ). Both
taxable and nontaxable unemployment compensation must be included in household income.

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Line 9b (6b of Schedule H-EZ) Social security, SSI, SSI-E, SSD, and CTS Fill in the total amount (not
the monthly amount) of social security benefits received in 2023. Include the premium amounts deducted for
Medicare Parts A through D (generally, $164.90 per month, per person for Medicare Part B, unless Social Security
advises of a different amount), and any social security death benefit ($255) received. Also fill in federal and state
SSI (supplemental security income), SSI-E (supplemental security income – exceptional expense), SSD (social
security disability), and CTS (caretaker supplement) payments ($250 per month for the first child and $150 per
month per additional child).

Do NOT include Title XX benefits (payments for services). Also do not include your children’s social security or
SSI benefits, whether paid to them directly or to you on their behalf.

If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in
2023, attach a note stating that you did not receive income from any of these sources.

Line 9c (6c of Schedule H-EZ) Railroad retirement Fill in the total amount of railroad retirement benefits
received in 2023. Include the premium amounts deducted for Medicare Parts A through D (generally, $164.90
per month, per person for Medicare Part B, unless the Railroad Retirement Board advises of a different amount.)

Line 9d (6d of Schedule H-EZ) Pensions and annuities, including IRA, SEP, SIMPLE, and qualified
plan distributions Fill in the GROSS amount of ALL pensions and annuities received in 2023 and not included
elsewhere. Include veterans’ pensions, disability payments, any amounts you contributed to a pension fund, and
nontaxable IRA, SEP, SIMPLE, and qualified plan distributions. Both taxable and nontaxable amounts must be
included in household income.

Exceptions: Do not include nontaxable rollovers (amounts transferred from one retirement plan to another) or
tax-free Section 1035 insurance contract exchanges. If all or a part of a pension or annuity distribution in 2023
includes a rollover amount or a tax-free exchange, write “Rollover” or “Tax-Free Exchange” near line 9d (line 6d
of Schedule H-EZ). Attach a copy of federal Form 1099-R.

Example: In 2023, you received pension income of $3,500, $2,700 of which is taxable income and is included
on line 7 (line 4 of Schedule H-EZ). No portion of the $3,500 was a rollover. Enter “800” ($3,500 - $2,700) on line
9d (line 6d of Schedule H-EZ).
Note: Taxable rollovers or conversions from one retirement plan to another, such as from a traditional IRA to a Roth
IRA, should have been included as income on your Wisconsin return and may not be subtracted in determining
household income.

Line 9e (6e of Schedule H-EZ) Contributions to deferred compensation plans Fill in contributions
to deferred compensation plans that were excluded from income on the income tax return (do not include
nondeductible contributions). Excluded deferred compensation is generally reported in box 12 of the wage and
tax statement, Form W-2, preceded by the prefix D, E, F, G, H, S, or Y.

Line 9f (6f of Schedule H-EZ) Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans Fill
in contributions to these plans that were deducted from income on the income tax return (do not include rollover
contributions or nondeductible contributions). These deductions are reported in the “Adjustments to Income”
section of federal Schedule 1 (Form 1040).

Line 9g (6g of Schedule H-EZ) Interest on United States securities and state and municipal bonds Fill
in any nontaxable interest received on securities of the federal government or its instrumentalities, such as U.S.
Savings Bonds or Treasury Notes, and on nontaxable state and municipal bonds, such as Wisconsin Housing
Finance Authority bonds.

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14 Line Instructions

Line 9h Scholarships, fellowships, grants, and military compensation Fill in the total amount received
in 2023 for NONTAXABLE scholarship and fellowship income (for example, scholarships or fellowships used
for books or tuition), educational grants, or military compensation (for example: basic quarters and subsistence
allowances, Veterans Educational Assistance Program payments, G.I. Bill benefits, pay from duty in a combat
zone, pay received by certain members of a reserve component of the armed forces, or active duty pay received
by a member of the U.S. Armed Forces). Nontaxable pay from duty in a combat zone is generally reported in
box 12 of the wage and tax statement, Form W-2, preceded by the prefix Q.

Do not include student loans or amounts included elsewhere.

Line 9i (6h of Schedule H-EZ) Child support, maintenance payments, and other support Fill in the total
amount of any court ordered support payments received in 2023, including child support and family maintenance.
Do not include foster care, voluntary support, or amounts included elsewhere.

Note: For divorce or separation agreements executed after December 31, 2018, or for divorce or separation agree-
ments ex ecuted on or before December 31, 2018, and modified after that date, alimony and separate maintenance
payments are no longer included in federal adjusted gross income. Even though these payments are no longer
taxable, they must be included in household income on line 9i (line 6h of Schedule H-EZ).

Line 9j (6i of Schedule H-EZ) Wisconsin Works (W2), county relief, kinship care, and other cash public
assistance Fill in the total amount of any Wisconsin Works (W2), county relief, kinship care, and other cash public
assistance payments (such as adoption assistance and federal or state disaster grants) received in 2023. Do
not include the following: a prior year’s homestead credit; nontaxable foster care; gifts; food stamps; nontaxable
community options program (COP) payments; or fuel or energy assistance paid to a fuel supplier or utility, or
provided under the federal Low-Income Home Energy Assistance Act.

Note to Schedule H filers: If you received Wisconsin Works (W2) or county relief payments, place a checkmark
in the designated area above line 13; you may need to fill in Schedule 3 on page 4 of Schedule H. See paragraph
5 under “Exceptions: Homeowners and/or Renters,” on page 20.

Lines 10 and 11a Add lines 7 through 9j. Fill in the total on line 10, at the bottom of page 1 of Schedule H, and
on line 11a, at the top of page 2.

Line 11b Workers’ compensation, income continuation, and loss of time insurance (for example, sick
pay) Fill in the total amount received in 2023 from these sources. Nontaxable sick pay is generally reported in
box 12 of the wage and tax statement, Form W-2, preceded by the prefix J.

Line 11c Gain from sale of home Fill in the gain from the sale or exchange of a principal residence excluded
for federal tax purposes. Attach Schedule GL, Gain or Loss on the Sale of Your Home, showing the computation
of the gain (selling price minus adjusted basis minus expense of sale).

CAUTION: Do not include nonrecognized gain from an involuntary conversion (for example, destruction or con-
demnation) of a principal residence.

Line 11d Other capital gains not taxable Include the capital gain exclusion on assets held more than one
year, gain deferred or excluded on the sale of capital assets, plus any other nontaxable capital gains that are not
reported elsewhere.

Example: You reported net long-term capital gains of $3,000 on federal Schedule D. In computing Wisconsin
taxable income, you subtracted $900 ($3,000 x 30%) of this gain. Enter “900” on line 11d.

Line 11e Net operating loss carryforward or carryback and capital loss carryforward Fill in any net
operating loss carryforward or capital loss carryforward (one incurred in a prior year and not used in that year to
offset taxable income) or net operating loss carryback deducted in computing 2023 Wisconsin taxable income.

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Line Instructions 15
Line 11e Instructions - continued

Example: You have a $2,000 capital loss carryforward from 2022 to 2023, and a $1,900 capital gain for 2023.
On Schedule WD, you compute a $100 net capital loss deduction ($2,000 carryforward less $1,900 gain). Enter
“2000” on line 11e (the $1,900 loss offset against capital gain, plus the $100 loss applied against other income).

Line 11f
Income of nonresident spouse or part-year resident spouse and nontaxable income from sources out-
side Wisconsin Fill in the income of your nonresident or part-year resident spouse for the time you resided in
the same homestead. Also fill in the income received from sources outside Wisconsin that was excluded from
Wisconsin taxable income.

Example: While a nonresident of Wisconsin, you sold property located outside Wisconsin on the installment
basis. In 2023 you are a Wisconsin resident. The gain on the sale of the property sold while you were a nonres-
ident is not taxable to Wisconsin. However, it must be included on line 11f.

Resident manager’s rent reduction, clergy housing allowance, and nontaxable Native American income Fill
in the amount that a resident manager’s rent is reduced in return for services, the nontaxable housing allowance
provided to a member of the clergy, and nontaxable income of a Native American.

Line 11g Partners, LLC members, and tax-option (S) corporation shareholders Fill in the distributive share
of partnership, limited liability company (LLC), and tax-option (S) corporation depreciation, Section 179 expense,
depletion, amortization, and intangible drilling costs. This information will not be on the reporting form (Schedule
3K-1 or 5K-1) that you receive from the partnership, LLC, or tax-option (S) corporation. It must be obtained either
by contacting the partnership, LLC, or tax-option (S) corporation, or, if available to you, from the tax return of the
partnership, LLC, or tax-option (S) corporation.

If any amount included on line 11g is from an activity that produced a net loss, see the instructions for line 11j.

If the partnership, LLC, or tax-option (S) corporation did not claim any of these expenses, write “None” in
Part II of federal Schedule E, near the entity’s name.

Line 11h Car or truck depreciation (standard mileage rate) If car or truck expenses were claimed using
the standard mileage rate, 28¢ per mile is considered depreciation. Multiply the number of miles claimed by 28¢,
and include that amount on line 11h. Write the number of miles next to the deduction on Schedule C, E, or F.
Example: On a farm schedule you claimed automobile expenses, based on the standard mileage rate for
5,000 business miles. Enter “1400” on line 11h (5,000 miles x 28¢ = $1,400). Fill in “5000” next to the deduction
on Schedule F.

Exception: The 28¢ per mile income adjustment is not required for miles claimed after the adjusted basis of
your car or truck reaches zero. If this applies to you, attach a note explaining the situation.

If any amount included on line 11h is from an activity that produced a net loss, see the instructions for line 11j.

Line 11i Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs
Fill in any depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs claimed in
computing Wisconsin taxable income, except amounts already filled in on line 11g or 11h. (See note below
regarding actual car/truck expenses.)

Example: You filed a 2023 Wisconsin income tax return and claimed $1,500 of depreciation on federal Schedule
F. Enter “1500” on line 11i.

If any amount included on line 11i is from an activity that produced a net loss, see the instructions for line 11j.

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16 Line Instructions
Line 11i Instructions - continued

Note: If car or truck expenses were claimed on federal Schedule C, C-EZ, E, or F using the actual expense
method, depreciation would be claimed on the depreciation line and would be included on line 11i. In this case,
write “actual” next to the car/truck expense line on Schedule C, E, or F, or near where the total number of busi-
ness miles are reported on Schedule C-EZ.

Line 11j Disqualified Losses Fill in any disqualified losses (see definition F.3 on page 7) reported on your
Wisconsin income tax return that were included in your Wisconsin income on line 7 or 8b of Schedule H. To
determine the amount of disqualified losses to fill in on line 11j, complete Schedule 4 on page 4 of Schedule H.
The amount from line 13 of Schedule 4 should be filled in on line 11j.

When figuring the amount of disqualified losses to be added back to household income, consider each busi-
ness individually. Do not net a business with a gain against a business with a loss to figure the amount of loss
to add back to household income.

Example 1: You have two sole proprietorships reported as separate businesses on federal Schedule C. Business
A reports a net profit of $20,000 on line 31 of federal Schedule C. Business B reports a net loss of ($30,000) on
line 31 of federal Schedule C. The amount of disqualified loss to be reported on line 2 of Schedule 4, on page 4
of Schedule H, is $30,000.

Example 2: You reported two rental properties on federal Schedule E. Rental Property A has a net profit of
$15,000 on line 21 of federal Schedule E. Rental Property B has a net loss of ($26,000) on line 22 of federal
Schedule E. You must report $26,000 as the add-back for disqualified losses on line 4 of Schedule 4, on page
4 of Schedule H.

If your loss is limited due to the passive activity loss limitation, only add back the amount of loss reported for
each rental property on line 22 of federal Schedule E.

If you reported any depreciation, Section 179 expense, depletion, amortization, or intangible drilling costs on
line 11g, 11h, or 11i that was included in the amount of net losses reported on lines 2 through 10 of Schedule 4,
these amounts are not included in the total disqualified losses to be added back. Report these amounts on line
12 of Schedule 4.

Example 3: You reported $15,000 on line 11i that included depreciation of $10,000 from a sole proprietorship
that generated a loss of ($40,000), and depreciation of $5,000 from a rental real estate activity that produced a
profit of $20,000. Report $40,000 on line 2 of Schedule 4 and $10,000 of depreciation on line 12 of Schedule 4.

If your primary income was from farming, and the farming generated less than $250,000 in gross receipts
in 2023, you do not have to complete Schedule 4 on page 4 of Schedule H. Your net losses do not have to be
added back. See definitions F.6, F.7, and F.8 on page 7.

Your primary income is from farming if your gross income from farming for the year is greater than 50 percent of your
total gross income from all sources for the year. Gross income from farming is the amount of your gross receipts
from farming without reduction for cost of goods sold, expenses, or any other amounts.

Example 4: Your farming activity produced gross receipts of $50,000 and a net loss of ($10,000) and you had
wages of $8,000. Your primary income is from farming and, therefore, you qualify for the exclusion. You do not
have to add back your disqualified loss on line 11j.

Example 5: Your sole proprietorship produced a profit of $25,000. Your farming activity produced gross receipts
of $10,000 and a net loss of ($20,000). Your primary income is from your sole proprietorship and, therefore, you
do not qualify for the exclusion. You must add back your disqualified loss on line 11j.

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n Lines 12a Through 12c – Total Household Income

Line 12a (7a of Schedule H-EZ) Fill in the total of lines 11a through 11j (lines 6a through 6i of Schedule H-EZ).

If the amount on line 12a (line 7a of Schedule H-EZ) is less than your rent or property taxes, attach a note
explaining how you paid your rent or property taxes and your other living expenses (food, utilities, clothing, etc.).
If you received loans (including student loans) or gifts, indicate the approximate amount received, but do not
include these in household income.

Line 12b (7b of Schedule H-EZ) You may claim a “dependent deduction” by filling in the number of “qualifying
dependents” and multiplying that number by $500.

A qualifying dependent is a person who: a) is or may be claimed as a dependent on your federal income tax
return; and b) occupied your (the claimant’s) homestead for more than six months during 2023. A dependent is
considered to have occupied your homestead during temporary absences for reasons such as school, illness,
or vacations.

The six-month occupancy requirement is considered to have been met if: a) the dependent was born or died
during 2023 and occupied your homestead during the entire time he or she lived in 2023; or b) during 2023 the
dependent was adopted by you, was placed with you for adoption, or became your stepchild, and he or she oc-
cupied your homestead from that date to the end of 2023.

Caution: The term “dependent” does NOT include you or your spouse. Do not count yourself or your spouse in
the number you fill in on line 12b (line 7b of Schedule H-EZ).

Line 12c (7c of Schedule H-EZ) Subtract the amount on line 12b (line 7b of Schedule H-EZ) from the amount
on line 12a (line 7a of Schedule H-EZ). Fill in the result on line 12c (line 7c of Schedule H-EZ). This is your total
household income.

n Lines 13 Through 15 – Taxes and/or Rent

If any of the four statements above line 13 apply to you, place a checkmark in the designated area(s) and, if
applicable, refer to the schedule(s) on pages 3 and 4 of Schedule H.

Line 13 (8 of Schedule H-EZ) – Homeowners If you or you and your spouse lived in your homestead during
all of 2023 and were the sole owner(s), fill in on line 13 (line 8 of Schedule H-EZ) the net property taxes from your
2023 property tax bill(s) (payable in 2024 – the taxes do not have to be paid to claim the credit). “Net property
taxes” means the net taxes after state aids, school tax credits, the first dollar credit, and the lottery and gaming
credit (if applicable). Net property taxes do NOT include special assessments or charges, delinquent interest, or
woodland, forest croplands, or managed forest land taxes.

Attach (paper clip) to your Schedule H or H-EZ a legible copy of the 2023 property tax bill(s) (payable in 2024)
for your homestead, or a computer printout obtained either directly from the county or municipal treasurer or from
their website. If you file electronically, mail the property tax bill or computer printout, not the summary generated
by the software, with Form W-RA, or attach them electronically on our website at https://tap.revenue.wi.gov/WRA/.
Also, a mortgage statement, canceled check, installment tax stub, or money order receipt cannot be accepted.

The property tax bill copy or computer printout must show the year, name of the owner(s), assessed value of
land and improvements, legal description or property address, and taxes before and after state aids and credits.
It must have lines for special assessments and the lottery and gaming credit.

In certain cases you must reduce your net property taxes or attach additional information. Schedule H and H-EZ
filers should see the exceptions on pages 18 through 20.

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Exceptions: Homeowners (also see “Exceptions: Homeowners and/or Renters,” on pages 18 through 20)
1. If there are names on the property tax bill other than yours (or your spouse’s if you were married and lived
together during all of 2023), attach (paper clip) a copy of a document showing your ownership percentage or
life estate. The document could be a deed, land contract, divorce judgment, final judgment in an estate, or
trust instrument. Also see paragraph 2 below.

2. If you owned your homestead with others in 2023, use only that portion of the net property taxes that reflects
your percentage of ownership, unless one of the following situations applies.
a) If the other owner was your spouse who lived with you during all of 2023, you may use all of the net property
taxes.
b) If the other owner did not live in the homestead and you paid or will pay all the property taxes, use the
portion of taxes reflecting your ownership percentage on line 13 (line 8 of Schedule H-EZ), and use the
other owner’s share of taxes on line 14c (line 9c of Schedule H-EZ) as rent.
c) If you inherited a partial ownership interest and are required by the terms of the decedent’s will to pay all
the property taxes, you may use all the property taxes from the date of death. Submit a copy of the will to
verify the requirement.

3. If you owned and lived in a mobile or manufactured home in 2023, fill in on line 13 (line 8 of Schedule H-EZ)
the net property taxes from your 2023 personal property tax bill (payable in 2024). Write “mobile home” or
“manufactured home” on the property tax bill. If you owned the land on which your mobile or manufactured
home was located, fill in the 2023 net property taxes for the land. Also fill in on line 13 (line 8 of Schedule
H-EZ) any 2023 municipal permit fees you paid to the municipality (or to the owner of the land if you rented
the land).

4. If you submit two or more property tax bills for one homestead, attach a drawing showing the description,
size, and location of each parcel.

5. If the property tax bill for your homestead does not show any lottery and gaming credit, do one of the following:
a) If you received or will receive a lottery and gaming credit separately, subtract the credit from the amount
shown on your property tax bill. Include only the net amount on line 13 (line 8 of Schedule H-EZ). Attach
a note indicating the amount of the lottery and gaming credit.
b) If you did not and will not receive a lottery and gaming credit on your homestead for 2023, attach a note
explaining this.

Line 14 (9 of Schedule H-EZ) – Renters If heat was included in your rent, fill in the amount from line 8a of
your rent certificate(s) on line 14a of Schedule H (line 9a of Schedule H-EZ). Fill in 20% (.20) of that amount on
line 14b (line 9b of Schedule H-EZ).

If heat was not included in your rent, fill in the amount from line 8a of your rent certificate(s) on line 14c of Sched-
ule H (line 9c of Schedule H-EZ). Fill in 25% (.25) of that amount on line 14d (line 9d of Schedule H-EZ).

DO NOT CHANGE any of the information on the rent certificate your landlord has prepared for you. The depart-
ment will not accept altered rent certificates. If any information has been or needs to be changed, your landlord
must prepare a new rent certificate.

Attach (paper clip) to your Schedule H or H-EZ the rent certificate(s) completed and signed by your landlord(s).
A separate rent certificate must be attached for each homestead for which you are claiming a 2023 homestead
credit. Only rent paid for 2023 may be used in determining your homestead credit. If you file electronically, mail the
signed rent certificate(s), not the copy generated by the software, with Form W-RA, or attach them electronically
on our website at https://tap.revenue.wi.gov/WRA/.

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Line Instructions 19
Line 14 Instructions - continued

In certain cases you must reduce your rent or attach additional information. Schedule H and H-EZ filers should
see the exceptions below and on page 18. Caution: Rental assistance program payments are not included as
rent paid by the tenant and should not be included when figuring rent paid on line 14.

Exceptions: Renters (also see “Exceptions: Homeowners and/or Renters” below).
1. If the number of occupants on line 5a of the rent certificate is more than one (your spouse and minor children
should not be included), and each occupant did not pay an equal share of the living expenses, fill in the Shared
Living Expenses Schedule on page 2 of the rent certificate to compute your allowable rent paid for occupancy
only. All lines on the schedule must be filled in. If all lines on the schedule are not filled in, we will divide the
rent by the number of occupants.
Note: If you paid an equal share of the living expenses check line 5b of the rent certificate and do not fill in
the Shared Living Expenses Schedule.

2. If your landlord will not sign your rent certificate, complete the “Landlord or Authorized Representative” section
of the rent certificate. If food or services were provided by your landlord, indicate what items were provided
and fill in your estimated value of these items on line 7. If these items were not provided, fill in 0 on line 7.
Place a checkmark in the designated area of the rent certificate. Attach it, along with a copy of each canceled
check or bank money order you have to verify your rent. Any portion of your rent paid that is not verified will
not be allowed.

3. Only rent paid for a homestead subject to property taxes may be claimed. However, rent may be claimed for
property that is owned and operated by a municipal housing authority created under sec. 66.1201, Wis. Stats.,
that makes payments in lieu of property taxes to the municipality.

4. If in 2023 you rented a mobile or manufactured home or the land on which it was located, attach a completed
rent certificate. On line 14a or 14c of Schedule H (line 9a or 9c of Schedule H-EZ), fill in the rent from line 3c
and/or 8a of the rent certificate. As a renter of a mobile or manufactured home, any mobile or manufactured
home taxes or municipal permit fees you paid may only be claimed as rent.

Exceptions: Homeowners and/or Renters
1. If during 2023 you were separated from your spouse, you became married or divorced, or your spouse died,
read the appropriate section(s) of the “Special Instructions” on pages 22 through 24 before you complete line
13 or 14.

2. If you moved during 2023, review instructions a) through g) below and follow each that apply.
a) Attach a schedule listing the address of each dwelling and the dates you lived there in 2023.
b) Claim the prorated property taxes or rent only for the time you occupied each dwelling in 2023. If you are
claiming less than 12 months of property taxes and/or rent, attach a note explaining where you lived for
the balance of 2023.
c) Do not claim more than 12 months of property taxes and/or rent. If you paid property taxes and/or rent for
two dwellings for the same time period, claim only the amount for where you actually lived.
d) If you owned your homestead, claim only the portion of property taxes prorated for the time you both owned
and occupied it.
e) If you sold your homestead in 2023, attach a copy of the closing statement to verify your ownership of the
sold homestead, the prorated property taxes, and the date of sale (also see the income instructions for
line 11c, on page 14).
f) If you paid rent for more than one homestead for 2023, attach a separate rent certificate for each homestead.
g) If you moved from a homestead you owned to tax-exempt housing, see paragraph 8 below.

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20 Line Instructions
Line 14 Instructions - continued

3. If your home or property was not used solely for personal purposes while you lived there and was not part
of a farm (see definition F.5 on page 7), you must allocate property taxes or rent between personal use and:
a) business or rental use for which a deduction is allowed or allowable for federal tax purposes; or b) use of
a separate unit by others rent free. Place a checkmark in the designated area above line 13, and complete
Schedule 2 on page 3 of Schedule H. Claim only the personal portion of property taxes or rent.
Examples of part business use include:
1) Having a store or office on the same property as your home
2) Using one room of your home exclusively for storing products you sell
3) Providing child care for others in your home
Example: During 2023 you owned a triplex and lived in one of the three equal-sized units; net property taxes
were $3,000. Claim $1,000 of property taxes (one-third of $3,000) on line 13, whether the other units were
rented out, available for rent, or used by others rent free.
Example: In 2023 you used one room of your five-room house exclusively for business; net property taxes
were $1,500. Since one-fifth of the total property taxes are for business use, claim $1,200 of property taxes
(four- fifths of $1,500) on line 13.

4. If your home was on more than one acre of land and was not part of a farm, you may claim only the property
taxes or rent on your home and one acre of land. Place a checkmark in the designated area above line 13.
Homeowners: Complete Schedule 1 on page 3 of Schedule H. Renters: Attach a statement from your land-
lord, indicating the amount of rent for your home and one acre of land.

5. If for any month of 2023 you received either: a) a Wisconsin Works (W2) payment of any amount; or b) county
relief of $400 or more, place a checkmark in the designated area above line 13. Fill in Schedule 3 on page 4
of Schedule H to compute your reduced property taxes or rent.

6. If your home was part of a farm, you may claim property taxes or rent on up to 120 acres of land adjoining
your home, and all improvements on those 120 acres. Place a checkmark in the designated area above line
13. Do not claim property taxes or rent for more than 120 acres of land or for land that does not adjoin.

7. If your home or property was not part of a farm but was on more than one acre of land, and it was not used
solely for personal purposes (see paragraph 3 above), place checkmarks in the designated areas above line
13 and complete both Schedule 1 and Schedule 2 on page 3 of Schedule H. Fill in the amount from line 9 of
Schedule 1 on line 1 of Schedule 2.

8. If you have moved from a homestead that you owned to tax-exempt housing and have tried to sell your former
homestead, you may claim the property taxes while you still own it, for up to 12 months after you moved,
provided: a) the tax-exempt housing you moved to is not a municipal housing authority making payments in
place of taxes or a correctional or detention facility; and b) you do not rent or lease your former homestead
to another person.
If your claim is based on this provision, attach a complete explanation, indicating that you have not rented or
leased the homestead, the date you moved to the tax-exempt housing, and what attempts were made to sell
the homestead.

9. If you file a federal business or rental schedule, list on each schedule the address of each property.

n Lines 16 Through 19 – Credit Computation
Refer to the 2023 Homestead Credit Computation Tables A and B on pages 25 and 26 to determine your home-
stead credit. If you want the Department of Revenue to compute your credit, do not complete these lines. The
department will notify you of the amount of your credit.

Sign and Date Your Claim
Be sure you (and your spouse if residing together) sign and date your Schedule H at the top of page 3. Also
include your daytime phone number.

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                                              Line Instructions                                          21

A homestead credit claim may not be signed for or filed on behalf of a deceased person. The claimant must be 
living at the time the claim is filed.
Note:  A paper claim is considered filed when mailed or hand-delivered to the department.  An electronic claim is 
considered filed when the department receives the transmission. A claim is not considered filed when it is mailed 
or delivered by hand or electronically to a tax preparer, electronic filing vendor, or other third party.

Wisconsin Identity Protection PIN
If you received a Wisconsin Identity Protection PIN from the Department of Revenue, enter it in the Wisconsin 
Identity Protection PIN spaces provided to the right of your signature. You must correctly enter all seven characters 
of your Wisconsin Identity Protection PIN. If you didn’t receive a Wisconsin Identity Protection PIN, leave these 
spaces blank. Caution: This Wisconsin Identity Protection PIN is different from any Identity Protection PIN you 
may have received from the IRS.

If you and your spouse are filing a claim together and both the claimant and the claimant’s spouse receive a Wisconsin 
Identity Protection PIN, enter both Wisconsin Identity Protection PINs in the spaces provided. For more information, 
see our Wisconsin Identity Protection PIN common questions at revenue.wi.gov/Pages/FAQS/IP-PIN.aspx.

How to Assemble
Before you assemble your Wisconsin income tax return (if you are filing one) and homestead credit claim, make 
a complete copy. Keep the copy for your records. If filing a paper return, paper clip the tax return and homestead 
credit claim together in the following order:
•  Wisconsin income tax Form 1 or 1NPR*
•  Schedule H or Schedule H-EZ.  See “How, When, and Where to File” on page 5, Part C.1, paragraph 3, if you 
    already filed your tax return.
•  Completed 2023 rent certificate(s) and/or copy of 2023 property tax bill(s) (payable in 2024)
•  Other homestead credit notes, schedules, etc.
•  Other Wisconsin schedules* (for example, Schedule WD, GL, AR, or  )I
•  Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not)
•  Wage statements
•  Copy of federal income tax return and schedules*
   *Omit if no Wisconsin income tax return is filed or if you already filed your tax return.

If filing an electronic return, send your Form W-RA with the following attachments:
•  Completed 2023 rent certificate(s) and/or copy of 2023 property tax bill(s) (payable in 2024)
•  Other homestead credit notes and schedules, such as Schedules AR and GL
•  Forms 1099-R and 1098-T (whether Wisconsin return is necessary or not)
•  Wage statements
•  If you are disabled, one of the following:
  –  A statement from your physician that you are disabled, as defined on page 7, the date that you became 
    disabled, and whether the disability is permanent or temporary
  –  A statement from the Veteran’s Administration certifying that you are receiving a disability benefit due to 
    100 percent disability
  –  A document or copy of a document from the Social Security Administration stating the date the disability 
    began

Checklist and Tips Page
To avoid delays in receiving your refund, see the checklist on the front cover and tips on paper filing your home-
stead claim on page 2.

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22 Special Instructions

Note: The following instructions do not apply if you were single during all of 2023, or if you were married and
resided with your spouse during all of 2023.

These instructions apply to you only if during 2023 you were separated from your spouse for all or part of the
year, you became married or divorced, or your spouse died. It is not necessary to read all 5 Parts of the Special
Instructions; refer only to the Part or Parts that pertain to your situation.

In these instructions, “your own income” or “your own marital property income” means income or marital property
income generated by your services and property. “Your spouse’s income” or “your spouse’s marital property
income” means income or marital property income generated by your spouse’s services and property.

For more information about Wisconsin’s marital property law or about other terms used in these instructions,
such as “notification,” “marital property” income, “nonmarital property” income, and “individual property,” refer
to Publication 109, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2023,
which is available at any Department of Revenue office or from the internet at revenue.wi.gov.

Part 1 Married but Separated ALL of 2023 (including one spouse in a nursing home)
Income –
a) Neither spouse notified the other of income – If you and your spouse were married but you lived apart
during the entire year, and neither spouse notified the other of the amount and nature (type) of marital property
income, report all of your own household income on Schedule H, and none of your spouse’s income. If your
spouse was in a nursing home and you received a “community spouse income allowance” under the Spousal
Impoverishment Program, that income is not includable in your household income.
Answer “No” to question 6b on Schedule H.
b) One or both spouses notified other spouse – If you and your spouse were married but you lived apart during
the entire year, and either spouse (or both) notified the other of marital property income, compute household
income as explained in Part 2.b.

Taxes/Rent – Compute property taxes and/or rent as explained in Part 2.

Part 2 Married but Separated PART of 2023 (including one spouse in a nursing home)
Income – If you and your spouse were separated for part of 2023, compute household income as follows:
a) For the time you were married and living with your spouse in 2023, include all of the income of both you and
your spouse.
b) For the time you were married but living apart in 2023, compute household income under Wisconsin’s marital
property law. Under marital property law, you must report all of your own nonmarital property income and
none of your spouse’s nonmarital property income. The amount of marital property income you must report
depends on whether you or your spouse notified each other of the amount and nature (type) of marital property
income each of you generated during that time, as follows:
1. If you did not notify your spouse, report all of your own marital property income. If you did notify your spouse,
report one-half of your own marital property income.
2. If your spouse did not notify you, do not report any of your spouse’s marital property income. If your spouse
did notify you, report one-half of your spouse’s marital property income.
Answer question 6b on Schedule H, relating to notification.
Exceptions:
• The marital property law does not apply during any time your spouse was not domiciled in (was not a resident
of) Wisconsin.

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Special Instructions 23

• A marital property agreement or unilateral statement has no effect in computing your household income.
• If your spouse was in a nursing home and you received a “community spouse income allowance” under the
Spousal Impoverishment Program, that income is not includable in your household income.

Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2023,
plus only your own property taxes and/or rent for the balance of 2023.
CAUTION: Your home is presumed to be marital property. If you contend its classification is something else
(such as individual property), you must provide proof of that classification; see item c) under “Attachments” below.

If your home is marital property, you paid all of the 2023 property taxes, and you lived in that home while living
apart from your spouse, one-half of the property taxes for that portion of the year must be treated as rent.

Example: You lived apart from your spouse for the last 3 months of 2023. Your home is marital property and
you paid all of the 2023 property taxes ($1,200). Include on line 13 the combined property taxes of you and your
spouse for the 9 months you lived together ($900). The property taxes you paid for the 3 months you lived apart
($300) must be treated as though one-half was rent. Include one-half ($150) as property taxes on line 13 and the
other one-half ($150) as rent on line 14c.

Attachments – Attach all of the following items:
a) A statement indicating the dates in 2023 that 1) you were married and living with your spouse, and 2) you were
married but living apart from your spouse.
b) A schedule listing and identifying income as follows:
1. For the time you were married and living together during 2023, all of the income of both you and your
spouse.
2. For the time you were married but living apart during 2023 –
• All of your own income (if you did not notify your spouse of your marital property income).
• Your own nonmarital property income and one-half of your own marital property income (if you notified
your spouse of your marital property income).
• One-half of your spouse’s marital property income (if your spouse notified you of their marital property
income).
c) Information to prove the property is not marital property (if you claim all the property taxes), such as:
1. A copy of the deed or other ownership verification.
2. A statement of how it was acquired (purchase, gift, etc.) and the date.
3. A listing of the source of funds used to pay for improvements and mortgage/loan payments since January 1,
1986.

Part 3 Marriage Took Place in 2023
Income – Include your own income for all of 2023, plus your spouse’s income from the date of the marriage to
December 31, 2023.

Taxes/Rent – You may claim your own property taxes and/or rent for the period of 2023 prior to your marriage,
plus your combined property taxes and/or rent from the date of your marriage to December 31, 2023. If you
resided together and did not pay an equal share of living expenses prior to your marriage, fill in the Shared Living
Expenses Schedule on page 2 of the rent certificate.

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24 Special Instructions

Attachments – Attach all of the following items:
a) A schedule showing the computation of your household income.
b) A statement indicating the dates you resided together during 2023.

Part 4 Divorce Took Place in 2023
Income – Compute household income as follows:
a) For the time you were married and living with your spouse in 2023, include all of the income of both you and
your spouse.
b) For the time you were married but living apart in 2023, compute household income under Wisconsin’s marital
property law, as explained in paragraph b) of the “Income” instructions in Part 2 on page 22.
c) For the time you were not married in 2023 (after your divorce), report only your own income.

Taxes/Rent – You may claim your combined property taxes and/or rent for the time you lived together in 2023,
plus only your own property taxes and/or rent for the balance of 2023. See the “CAUTION” in the “Taxes/Rent”
instructions in Part 2 on page 23.

Attachments – Attach all of the following items:
a) All the items listed in the “Attachments” section in Part 2 on page 23.
b) A schedule of your own income for the time you were not married in 2023 (after your divorce).
c) A complete copy of the divorce judgment, including the final stipulation or marital settlement agreement (if you
claim all the property taxes for the time after the divorce).

Part 5 Spouse Died in 2023
Income – Include your own income for all of 2023, plus your spouse’s income up to the date of death.

Taxes/Rent – You may claim your combined property taxes and/or rent up to the date of death, plus your own
property taxes and/or rent for the balance of 2023.

Attachments – Attach a statement indicating the date of your spouse’s death.

Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of
October 20, 2023: Chapter 71, Wis. Stats.

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                        2023 Homestead Credit Computation Table A                                                   25

If line 12c (line 7c of                  If line 12c (line 7c of                  If line 12c (line 7c of
 Schedule H-EZ) is                       Schedule H-EZ) is                        Schedule H-EZ) is
                        Enter on line 17                         Enter on line 17                        Enter on line 17 
 At      But less       (line 12 of      At       But less       (line 12 of      At       But less      (line 12 of
 least   than           Schedule H-EZ)   least    than           Schedule H-EZ)   least    than          Schedule H-EZ)
                                                                                        19,100
    -    8,060          0                  13,350 13,465         470
 8,060   8,175          5                  13,465 13,580         480                19,100 19,215        975
                                           13,580 13,695         490                19,215 19,330        985
 8,175   8,290          15                 13,695 13,810         500                19,330 19,445        995
 8,290   8,405          25                 13,810 13,925         510                19,445 19,560        1,005
 8,405   8,520          35                                                          19,560 19,675        1,015
 8,520   8,635          45                 13,925 14,040         520
 8,635   8,750          56                 14,040 14,155         530                19,675 19,790        1,025
                                           14,155 14,270         540                19,790 19,905        1,035
 8,750   8,865          66                 14,270 14,385         551                19,905 20,020        1,046
 8,865   8,980          76                 14,385 14,500         561                20,020 20,135        1,056
 8,980   9,095          86                                                          20,135 20,250        1,066
                                               14,500
 9,095   9,210          96
 9,210   9,325          106                14,500 14,615         571                20,250 20,365        1,076
                                           14,615 14,730         581                20,365 20,480        1,086
 9,325   9,440          116                14,730 14,845         591                20,480 20,595        1,096
 9,440   9,555          126                14,845 14,960         601                20,595 20,710        1,106
 9,555   9,670          136                14,960 15,075         611                20,710 20,825        1,116
 9,670   9,785          146
 9,785   9,900          157                15,075 15,190         621                20,825 20,940        1,126
                                           15,190 15,305         631                20,940 21,055        1,137
    9,900                                  15,305 15,420         641                21,055 21,170        1,147
 9,900   10,015         167                15,420 15,535         652                21,170 21,285        1,157
  10,015 10,130         177                15,535 15,650         662                21,285 21,400        1,167
  10,130 10,245         187                                                             21,400
 10,245  10,360         197                15,650 15,765         672
  10,360 10,475         207                15,765 15,880         682                21,400 21,515        1,177
                                           15,880 15,995         692                21,515 21,630        1,187
  10,475 10,590         217                15,995 16,110         702                21,630 21,745        1,197
  10,590 10,705         227                16,110 16,225         712                21,745 21,860        1,207
  10,705 10,820         237                                                         21,860 21,975        1,217
  10,820 10,935         248                16,225 16,340         722
  10,935 11,050         258                16,340 16,455         732                21,975 22,090        1,227
                                           16,455 16,570         743                22,090 22,205        1,238
  11,050 11,165         268                16,570 16,685         753                22,205 22,320        1,248
  11,165 11,280         278                16,685 16,800         763                22,320 22,435        1,258
  11,280 11,395         288                                                         22,435 22,550        1,268
                                               16,800
  11,395 11,510         298
  11,510 11,625         308                16,800 16,915         773                22,550 22,665        1,278
                                           16,915 17,030         783                22,665 22,780        1,288
  11,625 11,740         318                17,030 17,145         793                22,780 22,895        1,298
  11,740 11,855         328                17,145 17,260         803                22,895 23,010        1,308
  11,855 11,970         338                17,260 17,375         813                23,010 23,125        1,318
  11,970 12,085         349
  12,085 12,200         359                17,375 17,490         823                23,125 23,240        1,328
                                           17,490 17,605         833                23,240 23,355        1,339
    12,200                                 17,605 17,720         844                23,355 23,470        1,349
  12,200 12,315         369                17,720 17,835         854                23,470 23,585        1,359
  12,315 12,430         379                17,835 17,950         864                23,585 23,700        1,369
  12,430 12,545         389                                                             23,700
  12,545 12,660         399                17,950 18,065         874
  12,660 12,775         409                18,065 18,180         884                23,700 23,815        1,379
                                           18,180 18,295         894                23,815 23,930        1,389
  12,775 12,890         419                18,295 18,410         904                23,930 24,045        1,399
  12,890 13,005         429                18,410 18,525         914                24,045 24,160        1,409
  13,005 13,120         439                                                         24,160 24,275        1,419
  13,120 13,235         450                18,525 18,640         924
  13,235 13,350         460                18,640 18,755         934                24,275 24,390        1,429
                                           18,755 18,870         945                24,390 24,505        1,440
                                           18,870 18,985         955                24,505 24,620        1,450
                                           18,985 19,100         965                24,620 24,680        1,457
                                                                                    24,680 or more       1,460

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26                        2023 Homestead Credit Computation Table B

   If line 18 (line 13 of           If line 18 (line 13 of            If line 18 (line 13 of
   Schedule H-EZ) is                Schedule H-EZ) is                 Schedule H-EZ) is

   At    But less         Your      At    But less         Your       At    But less        Your
   least than             Credit is least  than            Credit is  least than            Credit is
                                       500                               1,000
      -      .01          0
   .01       10           10        500    510             404        1,000 1,010           804
   10        20           12        510    520             412        1,010 1,020           812
   20        30           20        520    530             420        1,020 1,030           820
   30        40           28        530    540             428        1,030 1,040           828
   40        50           36        540    550             436        1,040 1,050           836
   50        60           44        550    560             444        1,050 1,060           844
   60        70           52        560    570             452        1,060 1,070           852
   70        80           60        570    580             460        1,070 1,080           860
   80        90           68        580    590             468        1,080 1,090           868
   90    100              76        590    600             476        1,090 1,100           876
   100   110              84        600    610             484        1,100 1,110           884
   110   120              92        610    620             492        1,110 1,120           892
   120   130              100       620    630             500        1,120 1,130           900
   130   140              108       630    640             508        1,130 1,140           908
   140   150              116       640    650             516        1,140 1,150           916
   150   160              124       650    660             524        1,150 1,160           924
   160   170              132       660    670             532        1,160 1,170           932
   170   180              140       670    680             540        1,170 1,180           940
   180   190              148       680    690             548        1,180 1,190           948
   190   200              156       690    700             556        1,190 1,200           956
   200   210              164       700    710             564        1,200 1,210           964
   210   220              172       710    720             572        1,210 1,220           972
   220   230              180       720    730             580        1,220 1,230           980
   230   240              188       730    740             588        1,230 1,240           988
   240   250              196       740    750             596        1,240 1,250           996
         250                           750                               1,250
   250   260              204       750    760             604        1,250 1,260           1,004
   260   270              212       760    770             612        1,260 1,270           1,012
   270   280              220       770    780             620        1,270 1,280           1,020
   280   290              228       780    790             628        1,280 1,290           1,028
   290   300              236       790    800             636        1,290 1,300           1,036
   300   310              244       800    810             644        1,300 1,310           1,044
   310   320              252       810    820             652        1,310 1,320           1,052
   320   330              260       820    830             660        1,320 1,330           1,060
   330   340              268       830    840             668        1,330 1,340           1,068
   340   350              276       840    850             676        1,340 1,350           1,076
   350   360              284       850    860             684        1,350 1,360           1,084
   360   370              292       860    870             692        1,360 1,370           1,092
   370   380              300       870    880             700        1,370 1,380           1,100
   380   390              308       880    890             708        1,380 1,390           1,108
   390   400              316       890    900             716        1,390 1,400           1,116
   400   410              324       900    910             724        1,400 1,410           1,124
   410   420              332       910    920             732        1,410 1,420           1,132
   420   430              340       920    930             740        1,420 1,430           1,140
   430   440              348       930    940             748        1,430 1,440           1,148
   440   450              356       940    950             756        1,440 1,450           1,156
   450   460              364       950    960             764        1,450 1,460           1,164
   460   470              372       960    970             772        1,460 or more         1,168
   470   480              380       970    980             780
   480   490              388       980    990             788
   490   500              396       990   1,000            796

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(Plugin #1/9.12/13.0)