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claimed by a personal representative or claimant, skip for all household members must be reported. Use the
this line. If you were not a full-year Michigan resident chart provided to enter this information. For purposes of
and/or were not billed for 12 months’ heating costs this chart, household members include:
between November 1, 2021 and October 31, 2022, skip • All those claimed as dependent children on lines 16d
this line. Otherwise, enter the heating costs you were through 16f
billed from November 1, 2021 to October 31, 2022 on
your Michigan homestead. Many fuel companies include • All those claimed as dependent adults other than
the total heating cost for those 12 months on the October your spouse on line 16g
bill. If you cannot find your bills or the information is not • All other individuals living with you and not
on your October bill, contact your heat provider. already included on lines 16d through 16g.
Line 15: If you lived in one of the care facilities listed Include individuals temporarily absent from the
on line 15 for all of 2022, you are not eligible for a home homestead due to illness or employment. Do not
heating credit and should not file this form. If you are include individuals absent from the homestead for
married and your spouse lived in a licensed care facility 90 consecutive days or more during 2022. Do not
while you lived in your homestead, do not check a box. include individuals who are filing a separate form for
Also, do not check the “Licensed Home for the Aged” their own home heating credit.
box if you live in subsidized senior citizen housing. For each household member, enter their SSN in column B.
See “Licensed Care Facilities” on page 5. If the SSN is left blank, the credit will be denied. Enter
Line 16: Exemptions. the years of age in column C. For children 12 months and
Line 16a: Personal Exemption. Enter “1” if you are under, enter one year in column C. Check all the boxes in
single or married filing separately; “2” if you are married column D that apply to each household member.
filing jointly. If you have more than four household members, complete
Line 16b: Michigan Special Exemptions: Deaf, Blind, the Michigan Home Heating Credit Claim MI-1040CR-7
or Certain Disabilities. Complete this line, claiming Supplemental (Form 4976) on page 15.
only one exemption per person as it applies to you, your Line 18: If your heat is provided by DTE Energy,
spouse and your dependents. If your dependent files a Consumers Energy, or SEMCO Energy Gas, your home
credit claim, you or your dependent, but not both, may heating credit may be sent directly to your heat provider.
claim the dependent’s special exemption. You qualify If the credit amount exceeds your heat account balance,
for this exemption if you are deaf, blind, hemiplegic, check this box to receive a refund from your heat
paraplegic, quadriplegic, or totally and permanently provider for the overpayment, when eligible.
disabled. If you received heating assistance from MDHHS, a
governmental agency, or a nonprofit organization in
• Deaf means the primary way you receive messages is
the 12 months prior to the receipt of your home heating
through a sense other than hearing (e.g., lip reading
credit, your heat provider will apply your credit to any
or sign language).
outstanding balance still remaining on your account.
• Blind means your better eye permanently has If, after nine months, a refund balance still remains on
20/200 vision or less with corrective lenses, or your account with your heat provider, your heat provider will
peripheral field of vision is 20 degrees or less. issue a refund to you. If you have not received heating
• Totally and permanently disabled means disabled assistance in the past 12 months, your heat provider will
as defined under Social Security Guidelines 42 first apply your credit to any outstanding balance on your
USC 416. If you were age 66 by August 31, 2022, account and then issue any remaining balance to you
you may not claim an exemption as totally and as a refund. The home heating credit is not considered
permanently disabled. heating assistance for determining when you may receive
a refund.
Line 16c: Qualified disabled veteran. Taxpayers may
claim an extra exemption if the taxpayer or spouse is a Heat Provider Contact Information
qualified disabled veteran, or a dependent of the taxpayer Consumers Energy.................................... 1-800-477-5050
is a qualified disabled veteran. To be eligible for the
additional exemption an individual must be a veteran www.consumersenergy.com
of the active military, naval, marine, coast guard, or air DTE Energy ..............................................1-800-477-4747
service who received an honorable or general discharge www.dteenergy.com
and has a disability incurred or aggravated in the line
of duty as described in 38 USC 101(16). This additional SEMCO Energy Gas .................................1-800-624-2019
exemption may not be claimed on more than one credit www.semcoenergygas.com
claim. Total Household Resources
Line 16g: Dependent Adults. Include dependents
over the age 18 who live with youand for whom you You must complete lines 19 through 37 on MI-1040CR-7
provided more than half of their support. If your even if you filed a homestead property tax credit claim
dependent files a credit claim, you or your dependent, but (MI-1040CR or MI-1040CR-2). Include all taxable and
not both, may claim an exemption for the dependent. nontaxable income you and your spouse received in
Line 17: To comply with the federal Personal 2022. If your family lived in Michigan and one spouse
Responsibility and Work Opportunity Reconciliation Act earned wages outside Michigan, include the income
(PRWORA), the names, Social Security numbers, and earned both in and out-of-state in your total household
status as a dependent and U.S. citizen or qualified alien resources.
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