Multiple people living at a single home or apartment can each claim the Michigan Home Heating Credit on MI-1040CR-7, but only if the following conditions are met:
- If the home or apartment is owned, each person must own a share of the home
- If the home or apartment is rented, each person must have contracted to pay rent (i.e., each must have signed a separate lease)
If neither or these conditions are met, then only the person who owns the home or apartment, or signs a lease for it, may claim the credit.
In addition to the above, you can only claim the credit if all of the following conditions apply:
- You occupy a Michigan homestead
- You own your home or are contracted to pay rent
- You were NOT a full time student who was claimed as a dependent on another person’s return
- You did NOT live in college or university operated housing for the entire year
- You did NOT live in a licensed care facility for the entire year
- Your income is within certain income limits
Your homestead is the place where you have your permanent home. It is the place to which you plan to return whenever you go away. You must be the owner and occupant or be contracted to pay rent and occupy the dwelling. You can only have one homestead at a time. Cottages, second homes and property you own and rent/lease to others do not qualify as a homestead.
Note: College or university operated housing does not qualify as a homestead. This includes dormitories, residence halls and/or apartments.
Please see Michigan Department of Treasury's detailed guide to the Home Heating Credit, here:
http://www.michigan.gov/taxes/0,4676,7-238-43513_66852-330928--,00.html
The instructions to the 2016 Michigan Home Heating Credit Claim (MI-140CR-7) may be found here:
http://www.michigan.gov/documents/taxes/MI-1040CR7_Book_548350_7.pdf
