1. NEW for 2008 FREE - SECURE - ACCURATE -
is a new way to file your state tax returns – just visit
revenue.wi.gov and click “ ” to get started
• FREE – file state tax returns without charge
• SECURE – safe and secure submission
• ACCURATE – fewer errors than paper
Plus, refunds within five business days with direct deposit
FREE Tax Preparation Available
Questions?
Wisconsin residents needing tax preparation assistance can have their tax
Taxpayer Assistance
returns prepared for free at sites across the state. Many of the sites, known as page 5
VITA or TCE, offer e-filing service. More information and locations on page 3.
Para assistencia
CHECKLIST gratuita en Español
ver página 3
Before submitting your homestead credit claim, check the following items:
Property Tax
All applicable lines of Schedule H or H-EZ are completed Deferral Loan
Schedule H or H-EZ is signed and dated
Program
Property tax bill(s)/rent certificate(s) are attached page 3, Schedule H
All other applicable attachments included (see page 14)
revenue.wi.gov
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 the issuance of refund checks.
Printed on
Recycled Paper
I-016a

2. TIPS ON PAPER FILING YOUR HOMESTEAD CLAIM
E-filed homestead claims can be processed quickly by the department. However, if you decide to 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 scanner cannot correctly read the information on the claim. 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.
Claimant’s legal last name Legal first name M.I.
• Use BLACK INK. Pencils, colored SMITH JOSEPH J
ink, and markers do not scan well. Spouse’s legal last name Spouse’s legal first name M.I.
SMITH MARY E
Home address (number and street)
• Write your name and address clearly
2375 N 7 ST
using BLOCK CAPITAL LETTERS
City or post office State Zip code
like this 
ANYWHERE WI 55555
• NEVER USE COMMAS OR DOLLAR SIGNS when filling in dollar amounts. They can be misread by
scanners .
• 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.
.00
13 Homeowners – Net 2008 property taxes on your homestead, whether paid or not . . . . . . . . . . . . . . 13
14 Renters–Rent from your rent certificate(s), line 13a (or Shared Living Expenses Schedule) . See pages 12 to 14.
.00 .00
Heat included (13b of rent certificate is “Yes”) . . . . . . . . . . . 14a x .20 (20%) = . 4b
1
.00 .00
Heat not included (13b of rent certificate is “No”) . . . . . . . . . 14c x .25 (25%) = . 4d
1
.00
15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
• Do not cross out entries. Use correction fluid, if available, 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 or zeros with lines through
them .
• Do not draw vertical lines in entry fields. They can be read as a “1” by scanners.
• If filing a Wisconsin income tax return, fill in the homestead credit amount on the appropriate line of
the return .

3. Index 3
Page Page Page
Address (where to file) . . . . . . . . . . . . . . . . . 5 Filing (how, when, and where) . . . . . . . . . . . 5 Qualifications . . . . . . . . . . . . . . . . . . . . . . . . 4
Adoption assistance . . . . . . . . . . . . . . . . . . . 9 Food stamps . . . . . . . . . . . . . . . . . . . . . . . . . 9 Questions 1 to 6 on Schedule H . . . . . . . . . . 7
Amending Schedule H or H-EZ . . . . . . . . . . 6 Foster care payments . . . . . . . . . . . . . . . . . . 9 Railroad retirement benefits . . . . . . . . . . . . . 9
Annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Free tax preparation . . . . . . . . . . . front cover Refund questions . . . . . . . . . . . . . . . . . . . . . 5
Assemble (how to assemble your claim) . . 14 Fuel assistance . . . . . . . . . . . . . . . . . . . . . . . 9 Rent, renters . . . . . . . . . . . . . . . . . . . . . 12-14
Assistance (help in preparing your claim) . . 5 Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Rollovers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Business use of home . . . . . . . . . . . . . . . . 13 Home, sale of . . . . . . . . . . . . . . . . . . . . . . . 10 Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . 9
Capital gains . . . . . . . . . . . . . . . . . . . . . . . . 10 Homeowners . . . . . . . . . . . . . . . . . . . . 11-14 Separated in 2008 . . . . . . . . . . . . . . 7, 15, 16
Capital loss carryforward . . . . . . . . . . . . . . 10 Household income . . . . . . . . . . . . . . . . . 7-11 Shared living quarters . . . . . . . . . . . . . . . . . 12
Caretaker supplement payments . . . . . . . . . 8 How to file . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Cash public assistance . . . . . . . . . . . . . . . . . 9 IRA, SEP, SIMPLE . . . . . . . . . . . . . . . . . . . . 9 Sign your claim . . . . . . . . . . . . . . . . . . . . . . 14
Checklist . . . . . . . . . . . . . . . . . . . . front cover Income . . . . . . . . . . . . . . . . . . . . . . . . . . 7-11 Social security, SSI, SSI-E, SSD benefits . . 8
Child support . . . . . . . . . . . . . . . . . . . . . . . . 9 Income continuation . . . . . . . . . . . . . . . . . . 10 Special Conditions . . . . . . . . . . . . . . . . . . . . 7
Computing your credit . . . . . . . . . . 14, 17, 18 Kinship care . . . . . . . . . . . . . . . . . . . . . . . . . 9 Special Instructions . . . . . . . . . . . . . . . 15, 16
County relief . . . . . . . . . . . . . . . . . . . . . . . 4, 9 Landlord will not sign rent certificate . . . . . 13 Spousal impoverishment . . . . . . . . . . . . . . 15
Death of a spouse . . . . . . . . . . . . . . . . . . . 16 Long-term care insurance . . . . . . . . . . . . . . 8 Spouse died in 2008 . . . . . . . . . . . . . . . . . . 16
Deceased claimant . . . . . . . . . . . . . . . . . 4, 14 Lottery and gaming credit . . . . . . . . . . . . . . 12 Support payments . . . . . . . . . . . . . . . . . . . . 9
Deferred compensation . . . . . . . . . . . . . . . . 9 Marital property law . . . . . . . . . . . . . . . 15, 16 Tables for computing credit . . . . . . . . . . 17, 18
Definitions – Married (marriage took place) in 2008 . . . . 16 Tax bills . . . . . . . . . . . . . . . . . . . . . . . . . 11-14
Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Medical care insurance . . . . . . . . . . . . . . . . 8 Taxable income . . . . . . . . . . . . . . . . . . . . . . . 7
Homestead . . . . . . . . . . . . . . . . . . . . . . . . . 5 Military compensation . . . . . . . . . . . . . . . . . . 9 Tax-exempt housing . . . . . . . . . . . . . 4, 13, 14
Household . . . . . . . . . . . . . . . . . . . . . . . . . 6 Mobile and manufactured homes . . . . . 12, 13 Tax-free exchanges . . . . . . . . . . . . . . . . . . . 9
Household income . . . . . . . . . . . . . . . . . . . 6 Name and address area . . . . . . . . . . . . . . . . 7 Telephone numbers . . . . . . . . . . . . . . . . . . . 5
Wisconsin Works (W2) payment . . . . . . . . 6 Net operating loss carryforward . . . . . . . . . 10 Unemployment compensation . . . . . . . . . . . 8
Dependent deduction . . . . . . . . . . . . . . . . . 11 Ownership of homestead . . . . . . . . . . . 12, 14 When to file . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Depreciation . . . . . . . . . . . . . . . . . . . . . . . . 10 Pensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Where to file . . . . . . . . . . . . . . . . . . . . . . . . . 5
Divorced claimants . . . . . . . . . . . . . . . . . 5, 16 Property Tax Deferral Loan Which schedule to file . . . . . . . . . . . . . . . . . . 4
Electronic filing . . . . . . . . . . . . . . . . . . . . . . . 5 Program . . . . . . . . . . .page 3 of Schedule H Wisconsin Works (W2) payments 4, 6, 9, 14
Fellowships . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Property taxes . . . . . . . . . . . . . . . . . . . 11-14 Workers’ compensation . . . . . . . . . . . . . . . 10
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 at • W-2 wage and tax statements
any IRS sponsored Volunteer Income Tax Assistance (VITA) site • Information on other sources of income and any deductions
or at any AARP sponsored Tax Counseling for the Elderly (TCE)
• Social security cards of taxpayer(s) and dependents
site. These two programs have helped millions of individuals
• To claim the Homestead Credit, bring a completed rent
across the country in preparing their taxes. Trained volunteers
certificate (if you are a renter), a copy of your 2008 property
will fill out your tax return and many sites will even e-file your
tax bill (if you are a homeowner), and a record of any
return. The entire service is free.
Wisconsin Works (W2) payments received in 2008
Who can use VITA services? • Both spouses must be present to file a joint return
• Low and moderate income individuals
VITA and TCE locations:
• Individuals with disabilities
• In Wisconsin, call 1-800-829-1040
• Elderly
• On the web, visit www.revenue.wi.gov and type in “VITA sites”
• Individuals who qualify for the Homestead Credit or the
in the Search box
Earned Income Tax Credit
• Call the AARP at 1-888-227-7669
Servicio en Español
La Temporada de Impuestos (Taxes) puede ser confusa. Puede ser aun más confusa si nuestro primer idioma no es el inglés. Pero
ahora hay ayuda. Las siguientes organizaciones ofrecen asistencia gratis en español. Por favor llamar para los horarios.
UMOS, Inc. SDC (Social Development Commission) Centro Hispano
910 W. Mitchell St. Southside Neighborhood Service Center 835 W. Badger Road
Milwaukee WI 53204 931 W. Madison St. Madison WI 53713
(414) 389-6600 Milwaukee WI 53204 (608) 255-3018
(414) 643-8444
Algunas preguntas frecuentes han sido traducidas al español. Se pueden encontrar las repuestas a esas preguntas en el vinculo
(link) “En Español” en la columna izquierda de la página principal del Wisconsin Department of Revenue www.revenue.wi.gov .

4. General Instructions
4
A. Do You Qualify? f. Has another member of your household (see def-
inition F.3 on page 6) filed a 2008 Schedule H or
H-EZ?
To see if you qualify for homestead credit, answer “Yes”
or “No” to all of the questions in Steps 1 and 2 below.
g. Is the Schedule H or H-EZ being filed on behalf of a
person who is deceased?
Step 1
If you answered “Yes” to all of the questions in Step 1 and
If you answer “No” to any question in Step 1, do not
“No” to all of the questions in Step 2, complete Schedule
complete Schedule H or H-EZ; you do not qualify
H or H-EZ (see “Which Schedule to File” below) to see if
for homestead credit. If you answer “Yes” to all four
homestead credit is available to you. Meeting all of the
questions, go on to Step 2.
qualifications in Steps 1 and 2 does not guarantee you
will receive a homestead credit.
a. Were you age 18 or older as of December 31, 2008? (If
you were born on January 1, 1991, you are considered
B. Which Schedule to File
to be age 18 as of December 31, 2008.)
b. Were you a legal resident of Wisconsin from January 1
You may file Schedule H-EZ if:
through December 31 of 2008?
• You (and your spouse, if married) have taxable and
c. Was your household income (see definition F.4 on
nontaxable income only from the following sources:
page 6) for 2008 less than $24,500?
1. wages, salaries, tips, etc. (if any of your wages,
d . Were you the owner or renter of the Wisconsin
salaries, tips, etc., are not taxable to Wisconsin,
homestead (see definition F.1 on page 6) you lived
you cannot file on Schedule H-EZ);
in during 2008?
2. interest and dividends;
Step 2
3. unemployment compensation;
If you answer “Yes” to any question in Step 2, do not 4. pensions, annuities, and other retirement plan
complete Schedule H or H-EZ; you do not qualify for distributions;
homestead credit .
5. social security benefits (including federal and state
a. Were you claimed or will you be claimed as a depen- SSI, SSI-E, SSD, and caretaker supplement pay-
dent on someone else’s 2008 federal income tax ments);
return? (If you were age 62 or older on December 31,
6. railroad retirement benefits;
2008, this limitation does not apply to you, so answer
“No.” If you were born on January 1, 1947, you are 7. alimony, child support, and family maintenance;
considered to be age 62 on December 31, 2008.)
8. Wisconsin Works (W2), county relief, kinship care,
b. Are you currently living in a nursing home and also and other cash public assistance;
receiving Title XIX medical assistance?
9. gambling winnings (if your gambling winnings are
reported on federal Schedule C or C-EZ, you cannot
c. For EACH MONTH of the entire 2008 year, did you
file on Schedule H-EZ).
receive either Wisconsin Works (W2) payments (see
definition F.5 on page 6) of any amount or county relief
• During 2008 you (and your spouse, if married) did not
payments of $400 or more?
repay any amount that was included as nontaxable
household income on a prior year’s homestead credit
d. Did you live FOR THE ENTIRE 2008 YEAR in housing
claim.
that is exempt from property taxes? (A municipal
housing authority property created under sec.
• You did not become married or divorced during
66.1201, Wis. Stats., is not considered tax-exempt
2008.
for homestead credit purposes if that authority makes
• If you are married, your spouse was a legal resident
payments in lieu of property taxes to the city or town
of Wisconsin from January 1 through December 31,
in which it is located. If you live in public housing, you
2008.
may wish to check with your manager.)
• If you are married, you and your spouse did not main-
Note: If you are claiming property taxes on your
tain separate homes during any part of 2008 (including
former homestead (see paragraph 8 on page 14
one spouse in a nursing home).
under “Exceptions: Homeowners and/or Renters”),
this limitation does not apply, so answer “No.” • Your home was used only for personal purposes while
you lived there in 2008 (for example, no rental or
e. Have you claimed or will you claim a Wisconsin
business use, or use of a separate unit by others rent
farmland preservation credit or veterans and surviving
free).
spouses property tax credit for 2008?

5. General Instructions 5
D. Additional Help or Questions About
• Your home was located on one acre of land or less.
Refunds
• You did not sell your home during 2008.
If you cannot file on Schedule H-EZ, you must file on 1. Help For general information about homestead
Schedule H. credit or for help in preparing Schedule H or H-EZ,
contact any Department of Revenue office. The
C. How, When, and Where to File location and telephone number of the office nearest
you may be listed in your telephone book. You may
also e-mail homestd@revenue.wi.gov, access the
1. How If you file a Wisconsin income tax return, you
department’s website at www.revenue.wi.gov, phone
should file your Schedule H or H-EZ with the tax return
(608) 266-8641 (Madison), or write to Wisconsin
(stapled together). Separate filing will delay your
Department of Revenue, Mail Stop 5-77, PO Box
homestead refund. If you (or you and your spouse)
8949, Madison WI 53708-8949.
are not required to file a tax return, Schedule H or
H-EZ may be filed by itself.
. Refunds If you need to contact the Department of
You may file Schedule H with Form 1, 1A, or 1NPR; Revenue about your refund, please wait at least
you cannot file Schedule H with Form WI-Z. You may 10 weeks after filing your Schedule H or H-EZ.
file Schedule H-EZ with Form 1 or 1A; you cannot file Automated assistance is available 24 hours a day,
Schedule H-EZ with Form 1NPR or WI-Z. 7 days a week by calling:
If you previously filed your Wisconsin income tax (608) 266-8100 in Madison or
return, write “Income Tax Return Separately Filed”
1-866-WIS-RFND (1-866-947-7363) toll-free
at the top of Schedule H or H-EZ. Do not place
within the U.S. or Canada
a checkmark at the top of Schedule H or H-EZ
to designate it as an amended return. ATTACH A If you need to speak with a person, assistance is
COMPLETE COPY of your Wisconsin income tax available Monday through Friday from 7:45 a.m. to
return, including any wage statements and Forms 4:15 p.m. by calling (608) 266-8641 in Madison or
1099-R. Write “DUPLICATE” at the top of the return. (414) 227-4000 in Milwaukee (long-distance charges,
If your Wisconsin return is a Form 1 or 1NPR, ALSO if applicable, will apply). If you call, you will need your
INCLUDE A COPY of your federal income tax return social security number and the dollar amount of your
and supporting schedules. refund. You may also get information on your refund
using the department’s secure Internet website at
The fastest way to get your refund is to file
www.revenue.wi.gov or by writing to the address listed
electronically. When you file electronically, within
above under “Help.”
48 hours after receiving your Wisconsin acknowledge-
ment you must mail all of the required Schedule H or
3. TTY Telephone help is available using TTY equip-
H-EZ attachments along with a completed Form W-RA,
ment. Call (608) 267-1049 (Madison) or (414)
Required Attachments for Electronic Filing. For ad-
227-4147 (Milwaukee). These TTY numbers may be
ditional information, see the department’s website
used for both assistance and refund inquiries.
at www.revenue.wi.gov or contact any department
office.
E. Refunds of Divorced Claimants
Note: If a Wisconsin income tax return was previously
filed, Schedule H or H-EZ must be paper filed. If you became divorced after June 20, 1996, and your
divorce judgment states that your former spouse must
. When For most claimants, the deadline for filing a pay a tax liability owed to the Department of Revenue,
2008 Schedule H or H-EZ is April 15, 2013. If you are attach a copy of the divorce judgment to Schedule H
a taxpayer with a fiscal year (one ending on a date or H-EZ. Also fill in “04” in the Special Conditions box
other than December 31), the deadline is 4 years, located to the right of where your zip code is entered on
3 1/2 months after the end of the fiscal year to which Schedule H or H-EZ. This will prevent your refund from
the claim relates. Do not file your 2008 Schedule H being applied against that tax liability.
or H-EZ before January 1, 2009.
F. Definitions
3. Where Mail Schedule H or H-EZ with your Wisconsin
1. Homestead Your homestead is the Wisconsin home
income tax return (if required) to:
you occupy, whether you own it or rent it, and up to
Wisconsin Department of Revenue one acre of land adjoining it (or up to 120 acres of
PO Box 34 land if the homestead is part of a farm). For example,
Madison WI 53786-0001

6. General Instructions
6
G. Situations and Solutions
it may be a house, an apartment, a rented room, a
mobile or manufactured home, a farm, or a nursing
Publication 127, Wisconsin Homestead Credit Situations
home room .
and Solutions, provides additional information about
Unless your homestead is part of a farm, it does not various situations covered in these instructions, as well as
include any part that is used for business or rental some situations that are not covered. Publication 127 is
purposes where a deduction is allowed or allowable available at any Department of Revenue office or through
for federal tax purposes, or a separate unit occupied the department’s website at www.revenue.wi.gov .
by others rent free.
H. Amending Schedule H or H-EZ
. Farm A farm is property used for agricultural purposes.
Your homestead is part of a farm if the property was If you find that you made an error on your original Sched-
used for agricultural purposes during 2008, or if you ule H or H-EZ, fill in another Schedule H or H-EZ. Place
used it for agricultural purposes prior to 2008 and a checkmark where indicated at the top of your corrected
have not used it since then for other purposes (such Schedule H or H-EZ to designate it as an amended
as recreational or manufacturing). return. Fill in lines 1a through 19 (lines 1a through 14 of
Schedule H-EZ) using the corrected amounts of house-
3. Household A household is a claimant and the
hold income, property taxes, and rent.
claimant’s spouse living in the claimant’s homestead.
If you are single, you are a household, whether you Include with your amended Schedule H or H-EZ a
live alone or with others. If you are married, you and copy of the property tax bill(s) and/or the original rent
your spouse are a household if you live together. If certificate(s) for any additional property taxes and/or
you are married but you and your spouse maintained rent that is claimed.
separate homes on December 31, 2008, you are each
considered a separate household. • If you filed only Schedule H or H-EZ
4. Household Income Household income is all your Sign and date your amended Schedule H or H-EZ in
income reportable for Wisconsin income tax purposes the space provided. If you and your spouse are residing
and all the items identified on lines 9a through 11i of together, your spouse must also sign.
Schedule H (lines 6a through 6i of Schedule H-EZ),
Include with your amended Schedule H or H-EZ an
less a deduction of $250 for each qualifying
explanation of the changes you made and the reasons
dependent .
for those changes.
If you were married and lived with your spouse
If your amended Schedule H or H-EZ has increased
during all of 2008, you must combine both incomes
the amount of your homestead credit, you will receive
to determine household income. If during 2008 you
a refund for the additional amount. If your amended
were separated from your spouse for all or part of the
Schedule H or H-EZ has decreased the amount of your
year (including one spouse living in a nursing home),
homestead credit, you will owe the difference between
you became married or divorced, or your spouse died,
the amount shown on the amended Schedule H or H-EZ
see the “Special Instructions” on pages 15 and 16 for
and the amount of homestead credit previously refunded
information on how to determine household income.
to you. If you owe an additional amount, include your
check or money order, made payable to the Wisconsin
5 . Wisconsin Works (W2) Payment A Wisconsin Works
Department of Revenue.
or “W2” payment is a payment received under the
Wisconsin Works assistance program for participating
Mail your amended Schedule H or H-EZ to Wisconsin
in a community service job or a transitional placement,
Department of Revenue, PO Box 34, Madison WI 53786-
or as a caretaker of a newborn child.
0001.
Amounts received under the Wisconsin Works
• If you also filed Form 1, 1A, or 1NPR
program for trial jobs are taxable wages and are not
included in the definition of Wisconsin Works (W2)
If you filed Form 1 or 1A, your amended Schedule H
payment for homestead credit purposes. Amounts
or H-EZ must be attached to a completed Form 1X.
received for job access loans, health care coverage,
If you filed Form 1NPR, your amended Schedule H
child care subsidies, and transportation assistance
must be attached to an amended Form 1NPR. See the
are also not included in the definition, and are not
instructions for Form 1X or the Special Instructions for
includable in household income.
Form 1NPR for information as to how to complete the
filing of your amended Schedule H or H-EZ.

7. Line Instructions 7
Schedule H-EZ • Question 5 If you became married or divorced during
2008, check “Yes,” fill in the date, place a checkmark
Instructions for Schedule H-EZ are on the back of the in front of the word “married” or “divorced,” and see the
schedule. “Special Instructions” on page 16.
• Question 6a It is not necessary to answer question 6a
if you were not married during any part of 2008. If one
Schedule H
spouse was in a nursing home during 2008, you are
Pages 1 and 2 of Schedule H have preprinted zeros considered to be maintaining separate homes, so
in the “cents” area of the entry lines. Amounts filled in on answer “Yes” to question 6a.
those lines should be rounded to the nearest dollar. For
• Question 6b If this applies to you, refer to the “Special
more tips, see page 2.
Instructions” on page 15 for additional information.
Name and Address Area
Lines 7 Through 12 – Household Income
Print or type all information requested in the spaces
These instructions apply if during all of 2008 you were
provided on Schedule H. Include your social security
single or married and living with your spouse. If during
number (and your spouse’s, if applicable) and your tax
2008 you were separated, you became married or
district. Do not use a return address label.
divorced, or your spouse died, read the “Special Instruc-
tions” on pages 15 and 16 before you complete lines 7
Special Conditions
through 12.
Certain persons have to enter information in the Special
Conditions section. See “Refunds of Divorced Claimants” n Line 7 (Line 4 of Schedule H-EZ) – Income from
on page 5. Tax Return
Fill in line 7 (line 4 of Schedule H-EZ) ONLY if you or you
n Lines 1 Through 6 (Lines 1 Through 3 of
and your spouse are filing or have already filed a 2008
Schedule H-EZ) – Questions
Wisconsin income tax return. If you were married and
Fill in the information requested on these lines. Failure to lived with your spouse all year but file separate income tax
answer these questions may delay your refund. returns, fill in the income from both of your tax returns.
• Questions 1a and 1b Fill in your age as of Decem-
If you are filing your tax return with Schedule H or H-EZ,
ber 31, 2008, on line 1a. If you were married and lived
first complete the income portion of your tax return.
with your spouse for all of 2008, and your spouse was
Fill in the income from line 12 of Form 1A, line 13 of
age 65 or over on December 31, 2008, place a check-
Form 1, or line 32 of Form 1NPR, on line 7 (line 4 of
mark in the designated area on line 1b.
Schedule H-EZ).
Note: If you were born on January 1, 1991, enter “18”
on line 1a. If you were born on January 1, 1947, enter Exception: If you are filing Form 1NPR and line 31,
“62” on line 1a. Wisconsin column, is more than line 16, Wisconsin
column, subtract line 31 from line 16. Fill in the result on
• Question 2 You are not a full-year legal Wisconsin
line 7 as a negative number.
resident if you moved here from another state after
January 1, 2008, or if you moved here from another
If you or you and your spouse have ALREADY FILED your
state for educational purposes only and have not
2008 Wisconsin income tax return, see page 5, Part C.1,
abandoned your other state’s residence. If you are
paragraph 3.
not a U.S. citizen, you are not a legal Wisconsin resi-
dent unless (1) you are a resident alien for federal tax
If you fill in line 7 (line 4 of Schedule H-EZ), do NOT fill in
purposes, (2) you are a lawful permanent resident of
line 8a or 8b (line 5a or 5b of Schedule H-EZ).
the United States, a refugee, or have been granted
asylum, and (3) you intend to remain permanently and
Note: If scholarship or fellowship income is included on
indefinitely in Wisconsin.
line 7, you may subtract on line 9h any portion of that
income that was included in household income on your
• Question 4b It is not necessary to answer question 4b
2007 Schedule H. Enter the amount of the subtraction as
unless 4a is answered “Yes.”
a negative number.

8. Line Instructions
8
2) The amount from line 7 of the worksheet in the
n Line 8 (Line 5 of Schedule H-EZ) – Income –
previous column may be claimed against taxable
No Tax Return
income reported on line 8 of Schedule H (line 5 of
Fill in lines 8a and 8b (lines 5a and 5b of Schedule H-EZ) Schedule H-EZ). The amount from line 8 of the work-
ONLY if you or you and your spouse are not filing a 2008 sheet may only be claimed against net income from
Wisconsin income tax return. If you were married and self-employment.
lived with your spouse all year, fill in all of the income of
both spouses. Example 1: You received $500 of taxable interest
and $10,000 of gross social security benefits in 2008.
• 8a (line 5a of Schedule H-EZ) Fill in the amount of
Medicare Part B premiums of $1,156.80 were deducted
wages, interest (including funeral trust interest), and
from the social security benefits received.
dividends that are taxable to Wisconsin in the spaces
provided. Fill in the total of these amounts on line 8a Enter “500” on line 8a (line 5a of Schedule H-EZ). As
(line 5a of Schedule H-EZ). the deduction ($1,156.80 x 66.7%) is limited to tax-
able income reported, enter “-500” on line 8b (line 5b
• 8b (line 5b of Schedule H-EZ) Fill in all other
of Schedule H-EZ) and designate it as a medical care
items of Wisconsin taxable income on line 8b
insurance deduction. Enter “10000” on line 9b (line 6b
(line 5b of Schedule H-EZ), such as: unemployment
of Schedule H-EZ).
compensation; pensions and annuities; gambling
winnings; capital gains; alimony; and business income.
Example 2: Same facts as in Example 1, except you
If filing Schedule H, attach a schedule explaining
also received a taxable pension distribution of $1,500
the sources of income and the amount from each
in 2008.
source .
Enter “500” on line 8a (line 5a of Schedule H-EZ). Enter
Note: If you have income reportable on line 8 (line 5
“728” (the $1,500 taxable pension distribution less the
of Schedule H-EZ) and paid for medical care insurance
$772 [$1,156.80 x 66.7%] medical care insurance
(including Medicare Insurance deducted from your social
deduction) on line 8b (line 5b of Schedule H-EZ). A
security benefits and Medicare Supplemental Insurance)
schedule showing how the 728 was computed should
or long-term care insurance in 2008, you may be able to
be included with Schedule H or H-EZ. Enter “10000” on
claim a deduction for all or a portion of these costs:
line 9b (line 6b of Schedule H-EZ).
1) Complete the worksheet below.
n Lines 9a Through 11i – Nontaxable
Insurance Deduction Worksheet Household Income
1. Amount you paid in 2008 for
Fill in all nontaxable household income received in
medical care insurance during
a period in which you had 2008 from any of the sources indicated. If you are
no employer and were not
married, combine the incomes of both spouses and fill
self-employed . . . . . . . . . . . . . 1.
in the totals for each category. Do not include amounts
2. Multiply line 1 by .667 (66.7%)
already included on line 7, 8a, or 8b (line 4, 5a, or 5b of
and fill in result . . . . . . . . . . . . . . . . . . . . . .
Schedule H-EZ).
3. Amount you paid in 2008 for
medical care insurance during • 9a (6a of Schedule H-EZ) Unemployment
a period in which you were
compensation Fill in the total amount of
employed and your employer
unemployment compensation received in 2008 that
paid a portion of the cost
of your insurance . . . . . . . . . . . 3. is not already included on line 7 or 8b (line 4 or 5b
of Schedule H-EZ). Both taxable and nontaxable
4. Multiply line 3 by .10 (10%) . . . . . . . . . . . 4.
unemployment compensation must be included in
5. Amount you paid in 2008 for
household income.
medical care insurance during
a period in which you were an employee
• 9b (6b of Schedule H-EZ) Social security, SSI,
and your employer did not contribute
toward the cost of your insurance . . . . . . 5 . SSI-E, SSD, and caretaker supplement Fill in
the total amount of social security benefits received
6. Amount you paid for long-term care
insurance in 2008 . . . . . . . . . . . . . . . . . . 6. in 2008. Include the monthly premium amounts
7. Add lines 2, 4, 5, and 6 . . . . . . . . . . . . . . 7. deducted for Medicare Parts A through D ($96.40 per
person per month, or $1,156.80 for the entire year
8. Amount you paid for medical care
insurance in 2008 while you were for Medicare Part B), and any social security death
self-employed . . . . . . . . . . . . . . . . . . . . . 8.
benefit ($255) received. Also fill in federal and state

9. Line Instructions 9
• 9f (6f of Schedule H-EZ) Contributions to IRA,
SSI (supplemental security income), SSI-E (supple-
self-employed SEP, SIMPLE, and qualified plans
mental security income – exceptional needs), SSD
(social security disability), and caretaker supplement Fill in contributions to these plans that were deducted
payments . from income on the income tax return (do not include
rollover contributions or nondeductible contributions).
Do NOT include social security or SSI payments paid These deductions are reported in the “Adjusted gross
directly to your children, or Title XX benefits (payments income” section of federal Form 1040 or 1040A.
for services).
• 9g (6g of Schedule H-EZ) Interest on United States
• 9c (6c of Schedule H-EZ) Railroad retirement Fill securities and state and municipal bonds Fill in
in the total amount of railroad retirement benefits any nontaxable interest received on securities of the
received in 2008. Include the monthly premium federal government or its instrumentalities, such as
amounts deducted for Medicare Parts A through D U.S. Savings Bonds or Treasury Notes, and on non-
($96.40 per person per month, or $1,156.80 for the taxable state and municipal bonds, such as Wisconsin
entire year for Medicare Part B). higher education bonds.
• 9h Scholarships, fellowships, grants, and military
• 9d (6d of Schedule H-EZ) Pensions and annuities,
compensation Fill in the total amount received in
including IRA, SEP, SIMPLE, and qualified plan
2008 for NONTAXABLE scholarship and fellowship
distributions Fill in the GROSS amount of ALL
income (for example, scholarships or fellowships
pensions and annuities received in 2008 and not
used for books or tuition), educational grants, or
included elsewhere. Include veterans’ pensions,
military compensation (for example: basic quarters
disability payments, any amounts you contributed to
and subsistence allowances; VEAP payments; G.I.
a pension fund, and nontaxable IRA, SEP, SIMPLE,
Bill benefits; pay from duty in a combat zone; or pay
and qualified plan distributions. Both taxable and
received by certain members of a reserve component
nontaxable amounts must be included in household
of the armed forces). Nontaxable pay from duty in a
income .
combat zone is generally reported in box 12 of the
Exceptions: Do not include nontaxable rollovers
wage and tax statement, Form W-2, preceded by the
(amounts transferred from one retirement plan to
prefix Q.
another) or tax-free Section 1035 insurance contract
Do not include student loans or amounts included
exchanges. If all or a part of a pension or annuity
elsewhere.
distribution in 2008 includes a rollover amount or
a tax-free exchange, write “Rollover” or “Tax-Free
• 9i (6h of Schedule H-EZ) Child support, main-
Exchange” near line 9d (line 6d of Schedule H-EZ).
tenance payments, and other support Fill in the
Attach a copy of federal Form 1099-R.
total amount of any court ordered support payments
Example: In 2008, you received pension income
received in 2008, including child support and family
of $3,500, $2,700 of which is taxable income and is
maintenance, but not foster care, voluntary support,
included on line 7 (line 4 of Schedule H-EZ). No portion
or amounts included elsewhere.
of the $3,500 was a rollover. Enter “800” ($3,500 -
$2,700) on line 9d (line 6d of Schedule H-EZ).
• 9j (6i of Schedule H-EZ) Wisconsin Works (W2),
county relief, kinship care, and other cash public
Note: Taxable rollovers or conversions from one
assistance Fill in the total amount of any Wisconsin
retirement plan to another, such as from a traditional
Works (W2), county relief, kinship care, and other
IRA to a Roth IRA, should have been included as
cash public assistance payments (such as adoption
income on your Wisconsin return and may not be
assistance) received in 2008. Do not include the
subtracted in determining household income.
following: a prior year’s homestead credit; nontaxable
foster care; gifts; food stamps; nontaxable community
• 9e (6e of Schedule H-EZ) Contributions to deferred
options program (COP) payments; or fuel or energy
compensation plans Fill in contributions to deferred
assistance paid to a fuel supplier or utility, or provided
compensation plans that were excluded from income
under the federal Low-Income Home Energy Assis-
on the income tax return (do not include nondeduct-
tance Act.
ible contributions). Excluded deferred compensation
is generally reported in box 12 of the wage and tax
Note to Schedule H filers: If you received Wisconsin
statement, Form W-2, preceded by the prefix D, E, F,
Works (W2) or county relief payments, place a check-
G, H, S, or Y.
mark in the designated area above line 13; you may

10. Line Instructions
10
Example: While a nonresident of Wisconsin, you sold
need to fill in Schedule 3 on page 3 of Schedule H.
See paragraph 5 under “Exceptions: Homeowners property located outside Wisconsin on the installment
and/or Renters,” on page 14. basis. In 2008 you are a Wisconsin resident. The
gain on the sale of the property sold while you were
• 10 and 11a Add lines 7 through 9j. Fill in the total on a nonresident is not taxable to Wisconsin. However,
line 10, at the bottom of page 1 of Schedule H, and it must be included on line 11f.
on line 11a, at the top of page 2.
Resident manager’s rent reduction, clergy housing
allowance, and nontaxable Native American
• 11b Workers’ compensation, income continuation,
income Fill in the amount that a resident manager’s
and loss of time insurance (for example, sick pay)
rent is reduced in return for services, the nontaxable
Fill in the total amount received in 2008 from these
housing allowance provided to a member of the clergy,
sources. Nontaxable sick pay is generally reported
and nontaxable income of a Native American.
in box 12 of the wage and tax statement, Form W-2,
preceded by the prefix J.
• 11g Partners, LLC members, and tax-option
(S) corporation shareholders Fill in the distribu-
• 11c Gain from sale of home Fill in the gain
tive share of partnership, limited liability company
from the sale or exchange of a principal residence
(LLC), and tax-option (S) corporation depreciation,
excluded for federal tax purposes. Attach a schedule
Section 179 expense, depletion, amortization, and
showing the computation of the gain (selling price
intangible drilling costs. This information will not be on
minus adjusted basis minus expense of sale).
the reporting form (Schedule K-1) that you receive from
CAUTION: Do not include nonrecognized gain from the partnership, LLC, or tax-option (S) corporation. It
an involuntary conversion (for example, destruction must be obtained either by contacting the partnership,
or condemnation) of a principal residence. LLC, or tax-option (S) corporation, or, if available to
you, from the tax return of the partnership, LLC, or
• 11d Other capital gains not taxable Include the tax-option (S) corporation.
60% capital gain exclusion on assets held more than
If the partnership, LLC, or tax-option (S) corpora-
one year, plus any other nontaxable capital gains that
tion did not claim any of these expenses, write “None” in
are not reported elsewhere.
Part II of federal Schedule E, near the entity’s name.
Example: You reported net long-term capital gains of
• 11h Car or truck depreciation (standard mileage
$3,000 on federal Schedule D. In computing Wisconsin
rate) If car or truck expenses were claimed using
taxable income, you subtracted $1,800 ($3,000 x 60%)
of this gain. Enter “1800” on line 11d. the standard mileage rate, 21¢ per mile is considered
depreciation. Multiply the number of miles claimed by
• 11e Net operating loss carryforward and capital 21¢, and include that amount on line 11h. Write the
loss carryforward Fill in any net operating loss number of miles next to the deduction on Schedule C,
carryforward or capital loss carryforward (one incurred E, or F.
in a prior year and not used in that year to offset tax-
Example: On a farm schedule you claimed automobile
able income) deducted in computing 2008 Wisconsin
expenses, based on the standard mileage rate
taxable income.
for 5,000 business miles. Enter “1050” on line 11h
Example: You have a $2,000 capital loss carryforward (5,000 miles x 21¢ = $1,050). Fill in “5000” next to the
from 2007 to 2008, and a $1,900 capital gain for 2008. deduction on Schedule F.
On Schedule WD, you compute a $100 net capital loss
Exception: The 21¢ per mile income adjustment is
deduction ($2,000 carryforward less $1,900 gain).
not required for miles claimed after the adjusted basis
Enter “2000” on line 11e (the $1,900 loss offset against
of your car or truck reaches zero. If this applies to you,
capital gain, plus the $100 loss applied against other
attach a note explaining the situation.
income).
• 11i Other depreciation, Section 179 expense,
• 11f Income of nonresident spouse or part-year
depletion, amortization, and intangible drilling
resident spouse and nontaxable income from
costs Fill in any depreciation, Section 179 expense,
sources outside Wisconsin Fill in the income of
depletion, amortization, and intangible drilling costs
your nonresident or part-year resident spouse for the
claimed in computing Wisconsin taxable income,
time you resided in the same homestead. Also fill in
except amounts already filled in on line 11g or 11h. (See
the income received from sources outside Wisconsin
note below, regarding actual car/truck expenses.)
that was excluded from Wisconsin taxable income.

11. Line Instructions 11
Example: You filed a 2008 Wisconsin income tax Caution: The term “dependent” does NOT include
return and claimed $1,500 of depreciation on federal you or your spouse. Do not count yourself or your
Schedule F. Enter “1500” on line 11i. spouse in the number you fill in on line 12b (line 7b of
Schedule H-EZ).
Note: If car or truck expenses were claimed on
• 12c Subtract the amount on line 12b from the amount
federal Schedule C, C-EZ, E, or F using the actual
expense method, depreciation would be claimed on on line 12a. Fill in the total on line 12c. This is your
the depreciation line and would be included on line total household income.
11i. In this case, write “actual” next to the car/truck
If your household income is less than your rent
expense line on Schedule C, E, or F, or near where
or property taxes, attach a note explaining how you
the total number of business miles are reported on
paid your rent or property taxes and your other living
Schedule C-EZ.
expenses (food, utilities, clothing, etc.). If you received
loans (including student loans) or gifts, indicate the
• Repaid amounts Nontaxable income that was
approximate amount received, but do not include these
included in household income in a prior year and was
in household income.
required to be repaid in 2008 may be subtracted from
household income on your 2008 Schedule H. Subtract If you or your spouse are age 65 or over and received
the amount repaid on the income line of Schedule H no social security, SSI, or railroad retirement benefits in
to which the repayment relates (fill in the amount as a 2008, attach a note stating that you did not receive any
negative number). Attach an explanation indicating the income from any of these sources .
amount of the repayment and the year it was included
on a homestead credit claim. Lines 13 Through 15 – Taxes and/or Rent
Example: Your 2007 Schedule H reported $8,000 If any of the four statements above line 13 apply
of social security benefits received in 2007. In 2008, to you, place a checkmark in the designated area(s)
you received social security benefits of $9,000 but and, if applicable, refer to the schedule(s) on page 3 of
were required to pay back $3,000 of the benefits you Schedule H.
received in 2007. Fill in “6000” on line 9b of the 2008
Schedule H, the social security received in 2008 n Line 13 (Line 8 of Schedule H-EZ) –
($9,000) less the amount repaid ($3,000). Homeowners
If you or you and your spouse lived in your homestead
n Lines 12a Through 12c – Total Household
during all of 2008 and were the sole owner(s), fill in
Income
on line 13 (line 8 of Schedule H-EZ) the net property
• 12a Fill in the total of lines 11a through 11i. taxes from your 2008 property tax bill(s) (payable in
2009 – the taxes do not have to be paid to claim the
• 12b (7b of Schedule H-EZ) You may claim a “depen-
credit). “Net property taxes” means the net taxes after
dent deduction” by filling in the number of “qualifying
state aids, school tax credits, and the lottery and gaming
dependents” and multiplying that number by $250.
credit (if applicable). Net property taxes do NOT include
A qualifying dependent is a person who: a) is or may special assessments or charges, delinquent interest,
be claimed as a dependent on your federal income or woodland, forest croplands, or managed forest land
tax return; and b) occupied your (the claimant’s) taxes .
homestead for more than six months during 2008.
Attach to your Schedule H or H-EZ a legible copy of
A dependent is considered to have occupied your
homestead during temporary absences for reasons the 2008 property tax bill(s) (payable in 2009) for your
such as school, illness, or vacations. homestead, or a computer printout obtained either
directly from the county or municipal treasurer or from
The six month occupancy requirement is considered to
their website. If you file electronically, mail the property
have been met if: a) the dependent was born or died
tax bill or computer printout with Form W-RA, not the
during 2008 and occupied your homestead during the
electronically generated form. Also, a mortgage state-
entire time he or she lived in 2008; or b) during 2008
ment, canceled check, installment tax stub, or money
the dependent was adopted by you, was placed with
order receipt cannot be accepted.
you for adoption, or became your stepchild, and he
or she occupied your homestead from that date to the
The property tax bill copy or computer printout must show
end of 2008.
the year, name of the owner(s), assessed value of land
and improvements, legal description or property address,

12. Line Instructions
12
and taxes before and after state aids and credits. It must 4. If you submit two or more property tax bills for one
have lines for special assessments and the lottery and homestead, attach a drawing showing the description,
gaming credit. size, and location of each parcel.
5. If the property tax bill for your homestead does not
In certain cases you must reduce your net property taxes
show any lottery and gaming credit, do one of the
or attach additional information. Schedule H filers should
following:
see the exceptions below and on pages 12 through 14.
Schedule H-EZ filers should see Exception in the a) If you received or will receive a lottery and gaming
instructions for STEP 4 of Schedule H-EZ.
credit separately, subtract the credit from the
amount shown on your property tax bill. Include
Exceptions: Homeowners (also see “Exceptions:
only the net amount on line 13 (line 8 of Sched-
Homeowners and/or Renters,” on pages 13 and 14)
ule H-EZ). Attach a note indicating the amount of
the lottery and gaming credit.
1. If there are names on the property tax bill other than
yours (or your spouse’s if you were married and
b) If you did not and will not receive a lottery and
lived together during all of 2008), attach a copy of a
gaming credit on your homestead for 2008, attach
document showing your ownership percentage or life
a note explaining this.
estate. The document could be a deed, land contract,
divorce judgment, final judgment in an estate, or trust
n Line 14 (Line 9 of Schedule H-EZ) – Renters
instrument. Also see paragraph 2 below.
If heat was included in your rent, fill in the amount from
2. If you owned your homestead with others in 2008,
line 13a of your rent certificate(s) on line 14a of Sched-
use only that portion of the net property taxes that
ule H (line 9a of Schedule H-EZ). Fill in 20% (.20) of that
reflects your percentage of ownership, unless one of
amount on line 14b (line 9b of Schedule H-EZ).
the following situations applies.
a) If the other owner was your spouse who lived with If heat was not included in your rent, fill in the amount
you during all of 2008, you may use all of the net from line 13a of your rent certificate(s) on line 14c of
property taxes . Schedule H (line 9c of Schedule H-EZ). Fill in 25% (.25)
of that amount on line 14d (line 9d of Schedule H-EZ).
b) If the other owner did not live in the homestead
and you paid or will pay all the property taxes,
DO NOT CHANGE any of the information on the rent
use the portion of taxes reflecting your ownership
certificate your landlord has prepared for you. The
percentage on line 13 (line 8 of Schedule H-EZ),
department will not accept altered rent certificates. If
and use the other owner’s share of taxes on
any information has been or needs to be changed, your
line 14c (line 9c of Schedule H-EZ) as rent.
landlord must prepare a new rent certificate.
c) If you inherited a partial ownership interest and
are required by the terms of the decedent’s will Attach to your Schedule H or H-EZ the rent certificate(s)
to pay all the property taxes, you may use all the completed and signed by your landlord(s). A separate
property taxes from the date of death. Submit a rent certificate must be attached for each homestead
copy of the will to verify the requirement. for which you are claiming 2008 homestead credit. Only
rent paid for 2008 may be used in determining your
3. If you owned and lived in a mobile or manufac-
homestead credit. If you file electronically, mail the signed
tured home in 2008, fill in on line 13 (line 8 of
rent certificate(s) with Form W-RA, not the electronically
Schedule H-EZ) the net property taxes from your
generated form.
2008 personal property tax bill (payable in 2009).
Write “mobile home” or “manufactured home” on the
In certain cases you must reduce your rent or attach
property tax bill. If you owned the land on which your
additional information. Schedule H filers should see the
mobile or manufactured home was located, fill in the
exceptions on pages 13 and 14. Schedule H-EZ filers
2008 net property taxes for the land. Also fill in on
should see Exception in the instructions for STEP 4 of
line 13 (line 8 of Schedule H-EZ) any 2008 municipal
Schedule H-EZ.
permit fees you paid to the municipality (or to the
owner of the land if you rented the land).

13. Line Instructions 13
Exceptions: Renters (also see “Exceptions: Hom-
b) Claim the prorated property taxes or rent only for
eowners and/or Renters” below). the time you occupied each dwelling in 2008. If
you are claiming less than 12 months of property
1. If the number of occupants on line 11d of the rent taxes and/or rent, attach a note explaining where
certificate is more than one (your spouse and minor you lived for the balance of 2008.
children should not be included), and each occupant
c) Do not claim more than 12 months of property
did not pay an equal share of the rent, fill in the Shared
taxes and/or rent. If you paid property taxes and/or
Living Expenses Schedule on the bottom of the rent
rent for two dwellings for the same time period,
certificate to compute your allowable rent paid for
claim only the amount for where you actually
occupancy only.
lived.
2. If your landlord will not sign your rent certificate, d) If you owned your homestead, claim only the
complete lines 1 through 13 on the rent certificate. portion of property taxes prorated for the time you
If food or services were provided by your landlord, both owned and occupied it.
indicate what items were provided and fill in your
e) If you sold your homestead in 2008, attach a copy
estimated value of these items on line 12. If these
of the closing statement to verify your ownership of
items were not provided, fill in 0 on line 12. Check the
the sold homestead, the prorated property taxes,
box on line 5 of the rent certificate. Attach it, along
and the date of sale (also see the income instruc-
with copies of each canceled check or money order
tions for line 11c, on page 10).
receipt you have to verify your rent. If you do not have
verification of your rent paid, the homestead credit f) If you paid rent for more than one homestead for
will not be allowed. 2008, attach a separate rent certificate for each
homestead .
3. Only rent paid for a homestead subject to property
g) If you moved from a homestead you owned to tax-
taxes may be claimed. However, rent may be claimed
exempt housing, see paragraph 8 on page 14.
for property that is owned and operated by a municipal
housing authority created under sec. 66.1201, Wis.
3. If your home or property was not used solely for
Stats., that makes payments in lieu of property taxes
personal purposes while you lived there and was not
to the municipality.
part of a farm (see definition F.2 on page 6), you must
allocate property taxes or rent between personal use
4. If in 2008 you rented a mobile or manufactured
and: a) business or rental use for which a deduction
home or the land on which it was located, attach
is allowed or allowable for federal tax purposes; or
a completed rent certificate. On line 14a or 14c of
b) use of a separate unit by others rent free. Place
Schedule H (line 9a or 9c of Schedule H-EZ), fill in the
a checkmark in the designated area above line 13,
rent from line 10b and/or 13a of the rent certificate.
and complete Schedule 2 on page 3 of Schedule H;
As a renter of a mobile or manufactured home, any
claim only the personal portion of property taxes or
mobile or manufactured home taxes or municipal
rent .
permit fees you paid may only be claimed as rent.
Examples of part business use include:
Exceptions: Homeowners and/or Renters
1) having a store or office on the same property as
1. If during 2008 you were separated from your spouse,
your home,
you became married or divorced, or your spouse
died, read the appropriate section(s) of the “Special 2) using one room of your home exclusively for
Instructions” on pages 15 and 16 before you complete storing products you sell, and
line 13 or 14.
3) providing child care for others in your home.
2. If you moved during 2008, review instructions a)
Example: During 2008 you owned a triplex and lived
through g) below and follow each that apply.
in one of the three equal-sized units; net property
a) Attach a schedule listing the address of each taxes were $3,000. Claim $1,000 of property taxes
dwelling and the dates you lived there in 2008. (one-third of $3,000) on line 13, whether the other
units were rented out, available for rent, or used by
others rent free .

14. Line Instructions
14
Example: In 2008 you used one room of your five-
9. If you file a federal business or rental schedule, list
room house exclusively for business; net property on each schedule the address of each property.
taxes were $1,500. Since one-fifth of the total property
n Lines 16 Through 19 – Credit Computation
taxes are for business use, claim $1,200 of property
taxes (four-fifths of $1,500) on line 13.
Refer to the 2008 Homestead Credit Computation Tables
A and B on pages 17 and 18 to determine your home-
4. If your home was on more than one acre of land
stead credit. If you want the Department of Revenue to
and was not part of a farm, you may claim only the
compute your credit, do not complete these lines. The
property taxes or rent on your home and one acre
department will notify you of the amount of your credit.
of land. Place a checkmark in the designated area
above line 13. Homeowners: Complete Schedule 1
Sign and Date Your Claim
on page 3 of Schedule H. Renters: Attach a statement
from your landlord, indicating the amount of rent for Be sure you (and your spouse if residing together) sign
your home and one acre of land. and date your Schedule H at the bottom of page 2. Also
include your daytime phone number.
5. If for any month of 2008 you received either: a) a
A homestead credit claim may not be signed for or filed
Wisconsin Works (W2) payment of any amount; or
on behalf of a deceased person. The claimant must be
b) county relief of $400 or more, place a checkmark in
living at the time the claim is filed.
the designated area above line 13. Fill in Schedule 3
on page 3 of Schedule H to compute your reduced
property taxes or rent . How to Assemble
Before you assemble your Wisconsin income tax return
6. If your home was part of a farm, you may claim property
(if you are filing one) and homestead credit claim, make a
taxes or rent on up to 120 acres of land adjoining your
complete copy. Keep the copy for your records. Staple the
home, and all improvements on those 120 acres. Place
tax return and homestead credit claim together IN THE
a checkmark in the designated area above line 13.
FOLLOWING ORDER:
Do not claim property taxes or rent for more than
120 acres of land or for land that does not adjoin. • Wisconsin income tax Form 1, 1A, or 1NPR*. See
“How, When, and Where to File” on page 5, Part C.1,
7. If your home or property was not part of a farm but was paragraph 3, if you already filed your tax return.
on more than one acre of land, and it was not used
• Schedule H or Schedule H-EZ
solely for personal purposes (see paragraph 3 in the
right column on page 13), place checkmarks in the
• Completed 2008 rent certificate(s) and/or copy of 2008
designated areas above line 13 and complete both
property tax bill(s) (payable in 2009)
Schedule 1 and Schedule 2 on page 3 of Schedule H.
• Other homestead credit notes, schedules, etc.
Fill in the amount from line 9 of Schedule 1 on line 1
of Schedule 2.
• Other Wisconsin schedules * (for example, Sched-
ule WD or I)
8. If you have moved from a homestead that you
owned to tax-exempt housing and have tried to sell • Forms 1099-R (whether Wisconsin return is necessary
your former homestead, you may claim the property or not)
taxes while you still own it, for up to 12 months after
• Wage statements*
you moved, provided: a) the tax-exempt housing
you moved to is not a municipal housing authority • Copy of federal income tax return and schedules * (not
making payments in place of taxes or a correctional necessary if Wisconsin return is a Form 1A)
or detention facility; and b) you do not rent or lease
* Omit if no Wisconsin income tax return is filed.
your former homestead to another person .
If your claim is based on this provision, attach a
Checklist and Tips Page
complete explanation, indicating that you have not
rented or leased the homestead, the date you moved To avoid delays in receiving your refund, see the checklist
to the tax-exempt housing, and what attempts were on the front cover and tips on paper filing your homestead
made to sell the homestead. claim on page 2.