Wisconsin Department of Revenue Form Instructions
Schedule H / H-EZ — Homestead Credit Claim
preamble
H & H-EZ Wisconsin Homestead Credit 2025Instructions 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 You may be able to claim homestead credit if: • You owned or rented your home in 2025 • You were a legal resident of Wisconsin from January 1 through December 31 , 2025 • You were between ages 18 and 61 on December 31, 2025, and had earned income • You were 62 or older on December 31, 2025, or disabled • You will not be claimed as a dependent on someone else's 2025 federal income tax return More details on page 4 ... Free help with your taxes You may be eligible for free tax help. See page 3 for: • Who can get help • How to find a location • What to bring with you Para Assistencia Gratuita en Español Ver página 3 Checklist: Fill out all the necessary lines on this schedule Include all household income (see pages 10 to 17) Sign and date the schedule Attach your property tax bill or rent certificate(s) If disabled and under age 62, attach a statement verifying you were disabled in 2025 (see page 21 ) Attach any other needed documents (see page 21 ) The Property Tax Deferral Loan Program provides loans to help people age 65 or older pay their property taxes. See page 4 of Schedule H for more information. Property tax payment assistance • File with WisTax • Sign up for Wisconsin Identity Protection PIN (see page 21) • View and schedule estimated payments and cancel previously scheduled payments • Opt in to receive electronic notices - no need to wait for the mail • Check refund status and more Use WisTax to file our Wisconsin homestead credit claim online for free (see page 5). Use My Tax Account (MTA) to manage and protect your Wisconsin tax account. MTA allows taxpayers to:
• 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 no t use: • Do not add cents in front of the preprinted zeros on entry lines. Enter numbers as shown below. • 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 Wi sconsin in come ta x re turn, fil l in th e home stead cr edit am ount on th e ap propriate li ne of th e return. E-file your home stead cl aim fo r th e fa stest av ailable proc essing. Ho wever, if yo u do pa per file , th ere ar e se veral 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. • Write your name and address clearly using CAPITAL LETTERS like this • Do not include a lot number or suite number as an apartment number. These should be included as part of the street address. 13 Homeowners - Net 2025 property taxes on your homestead, whether paid or not .............. 13 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 x .20 (20%) =. 14b Heat not included (8b of rent certificate is "No") .......... 14c x .25 (25%) =. 14d 15 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3) ............................ 15 .00 .00 .00 .00 .00 .00
SMITH JOSEPH J SMITH MARY E
2375 N 7 ST LOT 8 ANYWHERE WI 55555 Legal first nameClaimant's legal last name Spouse's legal first nameSpouse's legal last name Current home address (number and street) StateCity or post office Zip code M.I. M.I. Apt. no. Tips on Paper Filing Your Homestead Claim
3Index Page Address (where to file) ............... 6 Adoption assistance ............... 14 Amending Schedule H or H -EZ ........ 9 Annuities ........................ 13 Assemble (how to assemble your claim) 21 Assistance (help in preparing your claim) 6 Business use of home .............. 20 Capital gains ..................... 14 Capital loss carryforward ........... 14 Caretaker supplement payments ...... 13 Cash public assistance . . . . . . . . . . . . . 14 Checklist .................. front cover Child support ..................... 14 Computing your credit ........ 20, 25, 26 County relief ................... 4, 14 Deceased claimant .............. 4, 21 Deferred compensation ............. 13 Definitions - Age ............................ 7 Disabled ........................ 7 Disqualified loss .................. 7 Earned income ................... 7 Farm ........................... 7 Farmer .......................... 7 Farming ......................... 7 Farm premises .................... 8 Homestead ...................... 8 Household ....................... 8 Household income ................. 8 Wisconsin Works (W2) payment ...... 8 Dependent deduction .............. 17 Depreciation .................. 15, 16 Disqualified loss ................... 16 Divorced claimants .............. 7, 24 Electronic filing .................... 5 Fellowships ...................... 14 Filing (how, when, and where) ......... 5 Food stamps ..................... 14 Foster care payments .............. 14 Free tax preparation ................ 3 Fuel assistance ................... 14 Grants .......................... 14 Home, sale of .................... 14 Homeowners ................... 17-20 Household income ............... 10-17 IRA, SEP, SIMPLE ................ 13 Income ........................ 10-17 Income continuation ............... 14 Kinship care ...................... 14 Landlord will not sign rent certificate ... 19 Long-term care insurance ........... 11 Lottery and gaming credit ........... 18 Marital property law .............. 22-24 Married (marriage took place) in 2025 . 23 Medical care insurance ............. 11 Military compensation .............. 14 Mobile and manufactured homes .. 18, 19 Name and address area ............. 10 Net operating loss carryforward and carryback ....................... 14 Nonresident students ............... 10 Ownership of homestead ......... 17-20 Pensions ........................ 13 Property Tax Deferral Loan Program ......... page 4 of Schedule H Property taxes .................. 17-20 Qualifications ...................... 4 Questions 1 to 6 on Schedule H ...... 10 Railroad retirement benefits ......... 13 Refund questions .................. 6 Rent, renters ................... 18-20 Rollovers . . . . . . . . . . . . . . . . . . . . . . . . 13 Scholarships ..................... 14 Separated in 2025 .............. 10, 22 Shared living quarters .............. 19 Sick pay ......................... 14 Sign your claim ................... 20 Social security, SSI, SSI-E, SSD benefits 13 Special Conditions ................ 10 Special Instructions .............. 22-24 Spousal impoverishment .......... 22-23 Spouse died in 2025 ............... 24 Support payments ................. 14 Tables for computing credit ........ 25-26 Taxable income ................... 11 Tax-exempt housing ............. 4, 20 Tax-free exchanges ................ 13 Telephone numbers ................. 6 Unemployment compensation ........ 12 Which schedule to file ............. 4, 5 Wisconsin Works (W2) payments 4, 8, 14, 20 WisTax ........................... 5 Workers' compensation ............. 14 Page Page Need help filing your taxes? Wisconsin residents can have their taxes prepared for free at any IRS sponsored Volunteer Income Tax Assistance (VITA) site or at any AARP sponsored Tax Counseling for the Elderly (TCE) site. These two programs have helped millions of individuals across the country in preparing their taxes. Trained volunteers will fill out your tax return and many sites will even e -fi le your return. The entire service is free. Who can use VITA services? • Low and moderate income individuals • Individuals with disabilities • El derly • Individuals who qualify for the homestead credit or the earned income tax credit What should you bring? • W-2 wage and tax statements • Information on other sources of income and any deductions • Photo ID of taxpayer(s) • Social security cards of taxpayer(s) and dependents • To claim the homestead credit, bring a completed rent certificate (if you are a renter), a copy of your 2025 property tax bill (if you are a homeowner), a record of any Wisconsin Works (W2) payments received in 2025, and a statement from your physician or the Veteran's Administration, or a document from the Social Security Administration (if you are disabled) • Both spouses must be present to file a joint return VITA and TCE locations: • In Wisconsin, call 1 -80 0-90 6-98 87 • On the web, visit revenue.wi.gov and t ype " VITA s ites" i n t he Search box • Call the AARP at 1 -88 8-227-76 69 • Call "211" for local free tax sites Free Tax Preparation Available (commonly referred to as VITA or TCE) Para ayuda gr atuita pa ra la de claración de su s im puestos y de el Cr édito po r Vi vienda Fa miliar, ll ame al "2 11" pa ra en contrar 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) 26 6-277 2 para impuestos individuales y al (608) 266-277 6 p ara i mpuestos d e n egocios. O prima e l " 2" p ara a yuda e n e spañol. 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. Servicio en Español
General Instructions
A. D o 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 "N o" to an y que stion in St ep 1, do no t co mplete Sc hedule 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 o r older as of December 31, 2025 (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 (#2) given in section F. Definitions? 3. Have earned income (see section F. Definitions, #4)? b. Were you (or your spouse, if married) age 18 or older as of December 31, 2025 (in order to meet this qualification you must be the claimant)? c. Were you a legal resident of Wisconsin from January 1 t hrough December 3 1 of 2025? d. Was your household income (see section F. Definitions, #11) for 2025 less than $24,680? e. Were you the owner or renter of the Wisconsin homestead (see section F. Definitions, #9) you lived in during 2025? Step 2 If you answer "Y es" to an y que stion in St ep 2, do no t co mplete Sc hedule 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 2025 federal income tax return? (If you were age 62 or older on December 31, 2025, 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 2025 year, did you receive either Wisconsin Works (W2) payments (see section F. Definitions, #12) of any amount or county relief payments of $400 or more? d. Did you live FOR THE ENTIRE 2025 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 2025 or a veterans and surviving spouses property tax credit based on your 2025 property taxes (payable in 2026)? f. Has another member of your household (see section F. Definitions, #10) filed a 2025 Schedule H or H-EZ? g. Is the Schedule H o r H-EZ b eing filed on behalf of a person who is deceased? h. Did you or will you claim the retirement income subtraction on line 16 of Schedule SB or line 50 of Schedule M for 2025? If you answered "Y es" to al l of th e que stions in St ep 1 an d "N o" to al l of th e que stions in St ep 2, co mplete Schedule H or H-EZ (s ee "W hich Sc hedule to Fil e" on pa ge 4) to se e if ho mestead cre dit is av ailable to yo u. Meeting all of the qualifications in Steps 1 and 2 does not guarantee you will receive a homestead credit. B. W hich 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:
General Instructions
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) 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 2025 you ( and your spouse, if married ) did not repay any amount that was included as nontaxable household income on a prior year's homestead credit claim. • You did not become married or divorced during 2025. • If you are married, your spouse was a legal resident of Wisconsin from January 1 through December 31, 2025. • If you are married, you and your spouse did not maintain separate homes during any part of 2025 (including one spouse in a nursing home). • Your home was used only for personal purposes while you lived there in 2025 (for example, no rental or business 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 2025. If you cannot file on Schedule H-EZ, you must file on Schedule H. C. H ow, When, and Where to File 1. How If you file a Wisconsin income tax return, you should file your Schedule H or H -EZ w ith 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 ma y be filed by itself. You may fil e Sc hedule H wi th Fo rm 1 or 1N PR. Yo u may fil e Sc hedule H-EZ wi th Fo rm 1; yo u ca nnot fil e Schedule H-EZ w ith Form 1 NPR. If you previously fil ed yo ur Wi sconsin in come ta x ret urn, an d are fil ing a pa per ret urn, wr ite "I ncome Ta x Re turn Separately Filed" at the top of Schedule H or H-EZ . Do not place a checkmark at the top of Schedule H o r 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, if you do not electronically attach the items to the claim. You may either mail the form and attachments to the address listed in the Form W-RA instructions or submit them electronically on our website at tap.revenue.wi.gov/WRA/. For additional information, see the department's website at revenue.wi.gov or contact any department office. If you are not using a preparer or third-party software, you must use WisTax to file your homestead credit claim electronically. File your homestead credit claim electronically using our free, online system: revenue.wi.gov/ Pages/WisTax/home.aspx. 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 2025
General Instructions
• Who live in a nursing home • Who are completing Schedules 2, 3, or 4 on Schedule H If any of these exceptions apply to you, you cannot use WisTax to file your homestead credit claim. In addition, you may only use WisTax to file your 2025 homestead credit claim if the income you have to report on Schedule H or H-EZ is limited to the following: • Wisconsin income from your 2025 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 cannot use WisTax to file your claim. In addition, you may not file both Form 1 and Schedule H or H-EZ together using WisTax. They must be filed separately.
2. When For most claimants, the deadline for filing a 2025 Schedule H or H-EZ is April 15, 2030. If you are a taxpayer 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 2025 Schedule H or H-EZ before January 1, 2026. Note: If a due date falls on a Saturday, Sunday, or legal holiday, use the next business day. 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. A dditional 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.
General Instructions
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 o r H-EZ . Also fill in "04" in th e Sp ecial Co nditions bo x lo cated to th e ri ght of wh ere yo ur zi p co de is en tered on Sc hedule H or H-EZ. This will prevent your refund from being applied against that tax liability. F. D efinitions 1. Age If your birthday falls on January 1, you are considered to be a year older as of December 31, 2025. Example: If you were born on January 1, 1961, you are considered to be age 65 as of December 31, 2025. 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, 2025, 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.
General Instructions
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. d. The processing; drying; packing; packaging; freezing; grading; storing; delivering to storage, to market, or to a carrier fo r tr ansportation to mar ket; di stributing di rectly to co nsumer; or mar keting an y of th e ab ovenamed 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 2025. 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, 2025, 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 2025, you must combine both incomes to determine household income. If during 2025 you were separated from your spouse for all or part of the year (including one sp ouse l iving in a n ursing h ome), y ou b ecame m arried o r d ivorced, o r y our sp ouse d ied, s ee t he " Special Instructions" on pages 22 through 24 for information on how to determine household income. 12. Wisconsin Works (W2) Payment A Wisconsin Wo rks or "W 2" pa yment is a pa yment rec eived un der th e 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. S ituations 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 through the department's website at revenue.wi.gov.
General Instructions
H. F iling 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. 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. A mending Schedule H or H -EZ If you find that yo u made an er ror on yo ur or iginal Sc hedule H or H- EZ, fil l in an other Sc hedule H or H- EZ. Pl ace 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 ta x bill (s) an d/or th e or iginal ren t ce rtificate(s) for any additional pr operty ta xes an d/or ren t th at is cl aimed. If fil ing a pa per ret urn, se nd th ese do cuments wi th your return or with Form W-RA, if filing electronically. Note: Y ou m ay b e a ble t o e lectronically fi le a n a mended h omestead c redit c laim t hrough W isTax, s o l ong a s y ou meet the requirements specified earlier in these instructions, or through your software package. If you filed only Schedule H or H-EZ Sign and date yo ur am ended Sc hedule H or H- EZ in th e sp ace pr ovided, if fil ing a pa per ret urn. If yo u an d yo ur 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 homestead cre dit, yo u wil l ow e th e di fference be tween th e am ount 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 Sc hedule H or H- EZ mu st be at tached to an am ended Fo rm 1 or 1N PR, if fil ing a pa per ret urn. See the instructions fo r Fo rm 1 or 1N PR fo r in formation as to ho w to co mplete th e fil ing of yo ur am ended Fo rm 1 or 1NPR.
Line Instructions
Schedule H-EZ
See Schedule H -EZ instructions. Schedule H Schedule H ha s pre printed ze ros in th e "c ents" are a of th e en try li nes. Am ounts fil led in on th ose li nes sh ould 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 section E. Refunds of Divorced Claimants, earlier in these instructions. n Lines 1 Through 6 (Lines 1 Through 3 of Schedule H-EZ ) - Q uestions Fill in the information requested on these lines. Failure to answer these questions may delay your refund. Questions 1a and 1b Fill i n y our a ge a s o f D ecember 3 1, 2 025, o n l ine 1 a. I f ma rried, fi ll i n s pouse's a ge a s o f December 31, 2025, on line 1b. If either you or your spouse, if married, are age 62 or older as of December 31, 2025, 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 no t nee d to an swer que stion 1d . Note: Only o ne s pouse m ust m eet t he d efinition o f d isabled t o qualify for the homestead credit. The spouse that meets this definition must be the claimant. Question 1d If the answer to que stion 1c is "n o", an swer que stion 1d . If yo u an d yo ur sp ouse are un der ag e 62 as of December 31, 2025, 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, 2025, moved out of the state before January 1, 2026, 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 i s n ot ne cessary t o a nswer q uestion 4 b u nless 4 a i s a nswered " Yes." Question 5 If you became mar ried or di vorced du ring 20 25, ch eck "Y es." Fil l in th e da te an d pl ace a ch eckmark 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 2025. If one spouse was in a nursing home during 2025, you are considered to be maintaining separate homes, so answer "Yes" to question 6a. Question 6b If this applies to yo u, ref er to th e "S pecial Ins tructions" on pag es 22 an d 23 fo r ad ditional in formation. n Lines 7 Through 12 - Household Income These instructions apply if during all of 2025 you were single or married and living with your spouse. If during 2025 you we re se parated, yo u be came mar ried or di vorced, or yo ur sp ouse di ed, rea d th e ap plicable "S pecial Instructions" on pages 22 through 24 before you complete lines 7 through 12.
Line Instructions 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 yo ur sp ouse are fil ing or ha ve al ready fil ed a 20 25 Wi sconsin in come ta x ret urn. If yo u we re mar ried and lived wi th yo ur sp ouse al l ye ar bu t fil e se parate in come ta x ret urns, fil l in th e in come fr om bo th of yo ur ta x returns. If you are filing yo ur ta x ret urn wi th Sc hedule H or H- EZ, first complete th e in come po rtion of yo ur ta x ret urn. Fil l 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 y ou a re fi ling F orm 1 NPR a nd l ine 2 9, 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 an d yo ur sp ouse ha ve al ready fil ed yo ur 20 25 Wi sconsin in come ta x ret urn, se e se ction C. 1., paragraph 3, earlier in these instructions. If you fill in li ne 7 (l ine 4 of Sc hedule H- EZ), do NO T fil l in li ne 8a , 8b , or 8c (l ine 5a , 5b , or 5c of Sc hedule 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 2025 Schedule H may be subtracted on line 9h. Enter the amount of the subtraction as a negative number. Line 8 (Line 5 of Schedule H -EZ ) - Income - N o Ta x Return Fill in lines 8a, 8b, and 8c (lines 5a, 5b, and 5c of Schedule H- EZ) on ly if yo u or yo u an d yo ur sp ouse are no t fil ing a 20 25 Wi sconsin in come ta x ret urn. If yo u were married an d li ved wi th yo ur sp ouse al l ye ar, fil l in al l of th e in come of bo th sp ouses. If yo u li ved wi th yo ur 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 yo ur sp ouse if mar ried fil ing a jo int ret urn) were 65 years of age or older on December 31, 2025, and your federal adjusted gross income is less than $15,000 ($30,000 if mar ried fil ing a jo int ret urn or , if mar ried fil ing a se parate ret urn, th e su m of bo th sp ouses' fe deral adjusted gro ss in come mu st be le ss th an $3 0,000), yo u may ded uct up to $5 ,000 of yo ur qu alified ret irement income for Wisconsin purposes. If both spouses were 65 years of age or older, each spouse may deduct up to $5,000 of qu alified ret irement in come. Do no t in clude th is am ount on li ne 8b (l ine 5b of Sc hedule H- EZ). In stead, 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 ca re in surance (i ncluding Me dicare in surance ded ucted fr om yo ur so cial se curity be nefits an d Medicare Supplemental insurance) or long-term care insurance in 2025, 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 (Marketplace), the amount you paid is the amount paid after your premium was reduced for any advance payment of the premium assistance credit.
Line Instructions 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 2025. 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 2025, you are allowed a subtraction from Wisconsin income for the pension distribution (see line 17 of the 2025 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 2025 from any of the sources indicated. If you are married, combine the in comes of bo th sp ouses an d fil l in th e to tals fo r ea ch ca tegory. Do no t in clude am ounts al ready 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 2025 may be subtracted from household income on your 2025 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 res ults in a neg ative am ount, fil l in th at amount as a neg ative nu mber. Fo r ex ample, fil l in negative 500 as -500. Example: Your 2024 Sc hedule H rep orted $8 ,000 of so cial se curity be nefits rec eived in 20 24. In 20 25 yo u received social se curity be nefits of $9 ,000 bu t we re req uired to pa y ba ck $3 ,000 of th e be nefits yo u rec eived in 2024. Fill in "6 000" on li ne 9b of th e 20 25 Sc hedule H. Th is is th e so cial se curity rec eived in 20 25 ($ 9,000) le ss the amount repaid ($3,000). Line 9a (6a of Schedule H -EZ ) Unemployment compensation Fill in the total amount of unemployment compensation received in 2025 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. Line 8c Instructions - continued Insurance Deduction Worksheet 1. Amount you paid in 2025 for medical care insurance ................................ 1. 2. Amount you paid for long-term care insurance in 2025 ............................... 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.
Line Instructions Line 9b (6 b of Schedule H -EZ ) Social security, SSI, SSI -E, S SD, and CTS Fill in the total amount (not the monthly am ount) of so cial se curity be nefits rec eived in 20 25. Include the premium amounts deducted for Medicare Parts A through D (generally, $185.00 per month, per person for Medicare Part B, unless Social Security advises of a di fferent am ount), an d an y so cial se curity dea th be nefit ($ 255) rec eived. Als o fil l in fe deral an d st ate SSI (supplemental security income), SSI-E (supplemental security income - exceptional expense), SSD (social security disability), and CTS (caretaker su pplement) pa yments ($ 275 pe r mo nth fo r th e fir st ch ild an d $1 65 pe r month per additional child). Do NOT include Ti tle XX be nefits (p ayments fo r se rvices). 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 2025, attach a note stating that you did not receive income from any of these sources. If you need to contact the Social Security Administration, you can call them at (800) 772-1213. Line 9c (6c of Schedule H -EZ ) Ra ilroad retirement Fill in the to tal am ount of ra ilroad ret irement be nefits received in 2025. Include the premium amounts deducted for Medicare Parts A through D (generally, $185.00 per month, pe r pe rson fo r Me dicare Pa rt B, un less th e Rail road Re tirement Bo ard ad vises of a di fferent am ount.) If you or your spouse are age 65 or over and received no social security, SSI, or railroad retirement benefits in 2025, attach a note stating that you did not receive income from any of these sources. Line 9d (6 d 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 2025 and not included elsewhere. Include veterans' pensions, disability payments, any amounts you contributed to a pension fund, and nontaxable I RA, S EP, S IMPLE, a nd q ualified p lan d istributions. B oth t axable a nd n ontaxable a mounts m ust b e 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 2025 includes a ro llover am ount or a ta x-free ex change, wr ite "R ollover" or "T ax-Free Ex change" nea r li ne 9d (l ine 6d of Schedule H-EZ). Attach a copy of federal Form 1099-R. Example: In 2025, you received pension income of $3,500, $2,700 of which is taxable income and is included on line 7 (line 4 of Sc hedule H- EZ). No po rtion of th e $3 ,500 wa s a ro llover. En ter "8 00" ($ 3,500 - $2 ,700) on li ne 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 no ndeductible co ntributions). Th ese ded uctions are rep orted in th e "A djustments to In come" 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 certain Wisconsin Housing and Economic Development Authority bonds.
Line Instructions Line 9h Scholarships, fellowships, grants, and military compensation Fill in the total amount received in 2025 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 Ed ucational As sistance Pr ogram pa yments, G. I. Bil l be nefits, pa y fr om du ty in a co mbat zone, or active duty pay received by a member of the U.S. Armed Forces, including Reserve and National Guard). 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 ) C hild support, maintenance payments, and other support Fill in the total amount of any court ordered support payments received in 2025, 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 agreements 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 ) Wi sconsin 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 2025. Do not include the fo llowing: a pr ior yea r's ho mestead cr edit; no ntaxable fo ster ca re; gi fts; fo od st amps; no ntaxable community op tions pr ogram (C OP) pa yments; or fue l or ene rgy as sistance pa id to a fue l su pplier or ut ility, 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 are a ab ove li ne 13 ; yo u may nee d to fil l in Sc hedule 3 on pa ge 4 of Sc hedule H. Se e pa ragraph 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 Wo rkers' compensation, income continuation, and loss of time insurance (for example, sick pay) Fill in the total amount received in 2025 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 Ga in 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 condemnation) of a principal residence. Line 11d Ot her 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 Ne t 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 2025 Wisconsin taxable income.
Line Instructions Example: You have a $2,000 capital loss carryforward from 2024 to 2025, and a $1,900 capital gain for 2025. On Schedule WD, you compute a $100 net capital loss deduction ($2,000 carryforward less $1,900 gain). Enter "2000" o n l ine 1 1e ( the $ 1,900 l oss o ffset a gainst c apital g ain, p lus t he $ 100 l oss a pplied a gainst o ther i ncome).
Line 11f
Income of nonresident spouse or part-year resident spouse and nontaxable income from sources outside Wisconsin Fill in the income of your nonresident or part-year resident spouse for the time you resided in the same ho mestead. Als o fil l in th e in come rec eived fr om so urces ou tside Wi sconsin th at was excluded from Wisconsin taxable income. Example: While a nonresident of Wisconsin, you sold property located outside Wisconsin on the installment basis. In 2025 you are a Wisconsin resident. The gain on the sale of the property sold while you were a nonresident 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 Pa rtners, 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, LL C, or ta x-option (S ) co rporation di d no t cl aim an y of th ese ex penses, wr ite "N one" in Part II of federal Schedule E, near the entity's name. Line 11h Ca r or truck depreciation (standard mileage rate) If car or truck expenses were claimed using the standard mileage rate, 33¢ per mile is considered depreciation. Multiply the number of miles claimed by 33¢, 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 mil es. En ter "1 650" on li ne 11 h (5 ,000 mil es x 33 ¢ = $1 ,650). Fil l in "5 000" nex t to th e ded uction on Schedule F . Exception: The 33¢ 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 Ot her 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 Wi sconsin ta xable in come, ex cept am ounts al ready fil led in on li ne 11 g or 11 h. (S ee no te be low regarding actual car/truck expenses.) Example: You filed a 20 25 Wi sconsin in come ta x ret urn an d cl aimed $1 ,500 of dep reciation on fe deral Sc hedule 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. Line 11e Instructions - continued
Line Instructions 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" nex t to the ca r/truck ex pense li ne on Sc hedule C, E, or F, or nea r wh ere the to tal nu mber of bu siness miles are reported on Schedule C-EZ . Line 11j Disqualified Losses Fill in any disqualified losses (see section F. Definitions, #3) 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 business 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 activity (e.g., rental property or partnership) in computing Wisconsin income. Any passive activity loss suspended in a prior year and deducted in 2025 is treated as a separate disqualified loss and is not netted with any income or gain during the year from that activity. 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 2025, 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 section F. Definitions, #6, 7, and 8. 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. Line 11i Instructions - continued
Line Instructions 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 "de pendent ded uction" by fil ling in th e nu mber of "q ualifying 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) oc cupied yo ur (t he cl aimant's) ho mestead fo r mo re th an six mo nths du ring 20 25. A dep endent 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 2025 an d oc cupied yo ur ho mestead du ring th e en tire ti me he or sh e li ved in 20 25; or b) du ring 20 25 th e dependent was adopted by you, was placed with you for adoption, or became your stepchild, and he or she occupied your homestead from that date to the end of 2025. Caution : The term "de pendent" do es NO T in clude yo u or yo ur sp ouse. Do no t co unt yo urself or yo ur sp ouse 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. If you or your sp ouse are ag e 65 or ov er an d rec eived no so cial se curity, SS I, or ra ilroad ret irement be nefits in 2025, attach a note stating that you did not receive income from any of these sources. 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 2025 an d we re th e so le ow ner(s), fil l in on li ne 13 (l ine 8 of Sc hedule H- EZ) th e net pr operty ta xes fr om yo ur 2025 property ta x bill (s) (p ayable in 20 26 - th e ta xes do no t ha ve to be pa id to cl aim th e cre dit). "N et pr operty taxes" means th e net ta xes af ter st ate ai ds, sch ool ta x cre dits, th e fir st do llar cre dit, an d th e lo ttery an d ga ming credit (if applicable). Ne t pr operty ta xes do NO T in clude sp ecial as sessments or ch arges; del inquent in terest; or woodland, forest croplands, or managed forest land taxes. Attach (paper clip) to your Schedule H or H-EZ a legible copy of the 2025 property tax bill(s) (payable in 2026) for your homestead, or a computer printout obtained either directly from the county or municipal treasurer or from their website. If yo u fil e el ectronically, mail th e pr operty ta x bill or co mputer pr intout, no t th e su mmary ge nerated by the software, with Form W-RA, attach them electronically to the homestead credit claim (if permitted by the software), or submit them electronically on our website at 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.
Line Instructions Exceptions: Homeowners (also see "Exceptions: Homeowners and/or Renters," on pages 19 and 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 2025), attach (paper clip) a copy of a document showing your ownership percentage or life estate. Th e do cument co uld be a dee d, la nd co ntract, di vorce ju dgment, fin al ju dgment in an es tate, or trust instrument. Also see paragraph 2 below. 2. If you owned yo ur ho mestead wi th ot hers in 20 25, us e on ly th at po rtion of th e net pr operty ta xes th at refle cts 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 2025, 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 ta xes refle cting yo ur ow nership pe rcentage on li ne 13 (l ine 8 of Sc hedule H- EZ), an d us e th e 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 an d li ved in a mo bile or man ufactured ho me in 20 25, fil l in on li ne 13 (l ine 8 of Sc hedule H- EZ) the net property ta xes fr om yo ur 20 25 pr operty ta x bill (p ayable in 20 26). Wr ite "m obile ho me" or "ma nufactured home" on the property tax bill. If you owned the land on which your mobile or manufactured home was located, fill in the 2025 net pr operty ta xes fo r the la nd. Als o fil l in on li ne 13 (l ine 8 of Sc hedule H- EZ) an y 20 25 mu nicipal 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 2025, attach a note explaining this. Line 14 (9 of Schedule H-EZ) - Renters If heat was in cluded in yo ur ren t, fil l in th e am ount fr om li ne 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 no t in cluded in yo ur ren t, fil l in th e am ount fr om li ne 8a of yo ur ren t ce rtificate(s) on li ne 14 c of Schedule 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 an y of the in formation on the ren t ce rtificate you r la ndlord ha s pr epared fo r you . The dep artment will n ot a ccept a ltered r ent c ertificates. If a ny i nformation h as b een o r n eeds t o b e c hanged, y our l andlord m ust prepare a new rent certificate. Attach (paper clip) to yo ur Sc hedule H or H- EZ th e ren t ce rtificate(s) co mpleted an d signed by your landlord(s). A s eparate r ent c ertificate m ust be a ttached f or e ach h omestead f or w hich y ou a re c laiming a 2 025 h omestead credit. Only ren t pa id fo r 20 25 may be us ed in det ermining yo ur ho mestead cre dit. If yo u fil e el ectronically, mail the signed ren t ce rtificate(s), no t the co py gene rated by the so ftware, wi th Fo rm W- RA, at tach them el ectronically to the homestead credit claim (if permitted by the software), or submit them electronically on our website at tap. Line 13 Instructions - continued
Line Instructions 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 the prior page. 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 oc cupants on li ne 5a of th e ren t ce rtificate is mo re th an one (y our sp ouse an d mi nor ch ildren should not be included), and each occupant did not pay an equal sh are of th e li ving ex penses, ch eck "N o" on line 5b of the ren t ce rtificate an d fil l in th e Sh ared Li ving Ex penses Sc hedule on pa ge 2 of th e ren t ce rtificate to compute yo ur al lowable ren t pa id fo r oc cupancy on ly. Al l li nes on th e sch edule mu st be fil led in . If al l li nes on the schedule are not filled in, we will divide the rent by the number of occupants. Note: If y ou p aid a n e qual s hare o f t he l iving e xpenses, c heck " Yes" o n l ine 5 b o f t he r ent c ertificate a nd d o not fill in the Shared Living Expenses Schedule. 2. If your landlord wil l no t sign yo ur ren t ce rtificate, complete the "L andlord or Au thorized Re presentative" se ction of the rent ce rtificate. If fo od or se rvices we re pr ovided by yo ur la ndlord, in dicate wh at it ems we re pr ovided and fill in yo ur es timated va lue of th ese it ems on li ne 7. If th ese it ems we re no t pr ovided, fil l in 0 on li ne 7. Place a checkmark in the designated area of the rent certificate. At tach it , al ong wi th a co py of ea ch ca nceled check or b ank m oney or der y ou h ave t o v erify y our r ent. A ny p ortion o f y our r ent p aid t hat i s n ot v erified wi ll not be allowed. Note: Do not sign the rent certificate yourself. 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 2025 you rented a mobile or manufactured home or the land on which it was located, attach a completed rent certificate. On li ne 14 a or 14 c of Sc hedule H (l ine 9a or 9c of Sc hedule H- EZ), fil l in th e ren t fr om li ne 3c and/or 8a of th e ren t c ertificate. A s a re nter o f a m obile o r ma nufactured h ome, a ny m obile or man ufactured home taxes or municipal permit fees you paid may only be claimed as rent. Exceptions: Homeowners and/or Renters 1. If during 2025 you were separated from your spouse, you became married or divorced, or your spouse died, read the appropriate se ction(s) of th e "S pecial In structions" on pa ges 22 th rough 24 be fore yo u co mplete li ne 13 or 14. 2. If you moved during 2025, review instructions a) through g) below and follow each that applies. a) Attach a schedule listing the address of each dwelling and the dates you lived there in 2025. b) Claim the prorated property taxes or rent only for the time you occupied each dwelling in 2025. If you are claiming less th an 12 mo nths of pr operty ta xes an d/or ren t, at tach a no te ex plaining wh ere yo u li ved fo r the balance of 2025. c) Do not cl aim mo re th an 12 mo nths of pr operty ta xes an d/or ren t. If yo u pa id pr operty ta xes an d/or ren t fo r 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 2025, 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). f) If you pa id ren t fo r mo re th an one ho mestead fo r 20 25, at tach a se parate ren t ce rtificate fo r ea ch ho mestead. g) If you moved from a homestead you owned to tax-exempt housing, see paragraph 8 below. Line 14 Instructions - continued
Line Instructions 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 se ction F. Defi nitions, #5 ), yo u mu st allocate property taxes or rent between personal use and: a) business or ren tal us e fo r wh ich a ded uction is al lowed or al lowable fo r fe deral ta x pur poses; or b) us e 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 2025 yo u ow ned a tr iplex an d li ved in one of th e th ree eq ual-sized un its; net pr operty ta xes 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 2025 yo u us ed one ro om of yo ur fiv e-room ho use ex clusively fo r bu siness; net pr operty ta xes were $1,500. Si nce one -fifth of th e to tal pr operty ta xes are fo r bu siness us e, cl aim $1 ,200 of pr operty ta xes (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 landlord, indicating the amount of rent for your home and one acre of land. 5. If for any mo nth of 20 25 yo u rec eived ei ther: a) a Wi sconsin Wo rks (W 2) pa yment of an y am ount; or b) co unty 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 co rrectional or det ention fa cility; an d b) yo u do no t ren t or le ase yo ur fo rmer ho mestead 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 2025 Homestead Credit Computation Tables A and B on pages 25 and 26 to determine your homestead 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. Line 14 Instructions - continued
Line Instructions A homestead cre dit cl aim may no t be sig ned fo r or fil ed on be half of a dec eased pe rson. Th e cl aimant mu st be living at the time the claim is filed. Note: A paper claim is co nsidered fil ed wh en mail ed or ha nd-delivered to th e dep artment. An el ectronic cl aim is considered fil ed wh en th e dep artment rec eives th e tr ansmission. A cl aim is no t co nsidered fil ed wh en it is mail ed 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 as semble yo ur Wi sconsin in come ta x ret urn (i f yo u are fil ing one ) an d ho mestead cre dit cl aim, mak e a complete co py. Ke ep th e co py fo r yo ur rec ords. If fil ing a pa per ret urn, pa per cl ip th e ta x ret urn an d ho mestead credit claim together in the following order: • Wisconsin income tax Form 1 or 1NPR* • Schedule H or Sc hedule H-EZ . Se e "H ow, Wh en, an d Wh ere to Fil e" on pa ge 5 , se ction C. 1., pa ragraph 3 , if you already filed your tax return. • Completed 2025 rent certificate(s) and/or copy of 2025 property tax bill(s) (payable in 2026) • Other homestead credit notes, schedules, etc. • Other Wisconsin schedules* (for example, Schedule W D, GL, AR, or I) • Forms 1099 -R an d 1098-T (w hether 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 el ectronic ret urn, th e fo llowing sh ould be el ectronically at tached to th e cl aim, su bmitted el ectronically through My Tax Account, or mailed with Form W-RA: • Completed 2025 rent certificate(s) and/or copy of 2025 property tax bill(s) (payable in 2026) • 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 fr om yo ur ph ysician th at yo u are di sabled, as define d on pa ge 7, th e da te th at yo u be came disabled, and whether the disability is permanent or temporary - A statement fr om th e Ve teran's Ad ministration ce rtifying th at yo u are rec eiving a di sability be nefit 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 co ver an d ti ps on pa per fil ing yo ur ho mestead claim on page 2 .
Special Instructions Note: The following instructions do not apply if you were single during all of 2025, or if you were married and resided with your spouse during all of 2025. These instructions apply to you only if during 2025 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 five parts of the Special Instructions; refer only to the Part or Parts that pertain to your situation. In these instructions, "y our ow n in come" or "y our ow n mar ital pr operty in come" me ans in come or mar ital pr operty income generated by yo ur se rvices an d pr operty. "Y our sp ouse's in come" or "y our sp ouse's mar ital pr operty 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," "m arital pr operty" inco me, "n onmarital pr operty" inco me, and "in dividual pr operty," re fer to Publication 1 09, Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2025 , which is available on the department's website at revenue.wi.gov. Part 1 Married but Separated ALL of 2025 (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 nu rsing ho me an d yo u rec eived a "c ommunity sp ouse in come al lowance" un der th e Sp ousal 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 2025 (including one spouse in a nursing home) Income - If you and your spouse were separated for part of 2025, compute household income as follows: a) For the time you were married and living with your spouse during the year, include all of the income of both you and your spouse. b) For the time you were married but living apart during the year, 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.
Special Instructions • A marital property agreement or unilateral statement has no effect in computing your household income. • If your spouse wa s in a nu rsing ho me an d yo u rec eived a "c ommunity sp ouse in come al lowance" un der th e Spousal Impoverishment Program, that income is not includable in your household income. Taxes/Rent - You may cl aim yo ur co mbined pr operty ta xes an d/or ren t fo r th e ti me yo u li ved to gether in 20 25, plus only your own property taxes and/or rent for the balance of the year. CAUTION: Your home is presumed to be marital property. If you contend its classification is something else (such as individual pr operty), yo u mu st pr ovide pr oof of th at cl assification; se e it em c ) un der "A ttachments" be low. If your home is marital property, you paid all of the 2025 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 mo nths of 2025. Your home is marital property and you paid all of the 2025 property taxes ($1,200). Include on line 13 t he combined property taxes of you and your spouse for the 9 mo nths you lived together ($900). The property taxes you paid for the 3 mo nths 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 2025 that 1) y ou were married and living with your spouse, and 2) y ou 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 2025, all of the income of both you and your spouse. 2. For the time you were married but living apart during 2025 - • 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 y our spouse notified you of their marital property income). c) Information to prove the property is not marital property (if y ou 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 so urce of fu nds use d to pa y fo r imp rovements an d mo rtgage/loan pa yments si nce Ja nuary 1, 1986.
Part 3 Marriage Took Place in 2025
Income - Include your own income for all of 2025, plus your spouse's income from the date of the marriage to December 31, 2025. Taxes/Rent - Y ou m ay c laim y our o wn p roperty t axes a nd/or r ent f or t he p eriod o f 2 025 p rior t o y our m arriage, plus your co mbined pr operty ta xes an d/or ren t fr om th e da te of yo ur mar riage to De cember 31 , 20 25. If yo u 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. 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 2025.
Special Instructions
Part 4 Divorce Took Place in 2025
Income - Compute household income as follows: a) For the time you were married and living with your spouse in 2025, include all of the income of both you and your spouse. b) For the time you were married but living apart in 2025, 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 2025 (after your divorce), report only your own income. Taxes/Rent - You may cl aim yo ur co mbined pr operty ta xes an d/or ren t fo r th e ti me yo u li ved to gether in 20 25, plus only your ow n pr operty ta xes an d/or ren t fo r th e ba lance of 20 25. Se e th e "C AUTION" in th e "T axes/Rent" instructions in Part 2 on page 2 3. 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 2025 (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 2025
Income - Include your own income for all of 2025, plus your spouse's income up to the date of death. Taxes/Rent - You may cl aim yo ur co mbined pr operty ta xes an d/or ren t up to th e da te of dea th, pl us yo ur ow n property taxes and/or rent for the balance of 2025. 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 1, 2025: Chapter 71, Wis. Stats.
- 8,060 0 8,060 8,175 5 8,175 8,290 15 8,290 8,405 25 8,405 8,520 35 8,520 8,635 45 8,635 8,750 56 8,750 8,865 66 8,865 8,980 76 8,980 9,095 86 9,095 9,210 96 9,210 9,325 106 9,325 9,440 116 9,440 9,555 126 9,555 9,670 136 9,670 9,785 146 9,785 9,900 157 9,900 10,015 167 10,015 10,130 177 10,130 10,245 187 10,245 10,360 197 10,360 10,475 207 10,475 10,590 217 10,590 10,705 227 10,705 10,820 237 10,820 10,935 248 10,935 11,050 258 11,050 11,165 268 11,165 11,280 278 11,280 11,395 288 11,395 11,510 298 11,510 11,625 308 11,625 11,740 318 11,740 11,855 328 11,855 11,970 338 11,970 12,085 349 12,085 12,200 359 12,200 12,315 369 12,315 12,430 379 12,430 12,545 389 12,545 12,660 399 12,660 12,775 409 12,775 12,890 419 12,890 13,005 429 13,005 13,120 439 13,120 13,235 450 13,235 13,350 460 13,350 13,465 470 13,465 13,580 480 13,580 13,695 490 13,695 13,810 500 13,810 13,925 510 13,925 14,040 520 14,040 14,155 530 14,155 14,270 540 14,270 14,385 551 14,385 14,500 561 14,500 14,615 571 14,615 14,730 581 14,730 14,845 591 14,845 14,960 601 14,960 15,075 611 15,075 15,190 621 15,190 15,305 631 15,305 15,420 641 15,420 15,535 652 15,535 15,650 662 15,650 15,765 672 15,765 15,880 682 15,880 15,995 692 15,995 16,110 702 16,110 16,225 712 16,225 16,340 722 16,340 16,455 732 16,455 16,570 743 16,570 16,685 753 16,685 16,800 763 16,800 16,915 773 16,915 17,030 783 17,030 17,145 793 17,145 17,260 803 17,260 17,375 813 17,375 17,490 823 17,490 17,605 833 17,605 17,720 844 17,720 17,835 854 17,835 17,950 864 17,950 18,065 874 18,065 18,180 884 18,180 18,295 894 18,295 18,410 904 18,410 18,525 914 18,525 18,640 924 18,640 18,755 934 18,755 18,870 945 18,870 18,985 955 18,985 19,100 965 19,100 19,215 975 19,215 19,330 985 19,330 19,445 995 19,445 19,560 1,005 19,560 19,675 1,015 19,675 19,790 1,025 19,790 19,905 1,035 19,905 20,020 1,046 20,020 20,135 1,056 20,135 20,250 1,066 20,250 20,365 1,076 20,365 20,480 1,086 20,480 20,595 1,096 20,595 20,710 1,106 20,710 20,825 1,116 20,825 20,940 1,126 20,940 21,055 1,137 21,055 21,170 1,147 21,170 21,285 1,157 21,285 21,400 1,167 21,400 21,515 1,177 21,515 21,630 1,187 21,630 21,745 1,197 21,745 21,860 1,207 21,860 21,975 1,217 21,975 22,090 1,227 22,090 22,205 1,238 22,205 22,320 1,248 22,320 22,435 1,258 22,435 22,550 1,268 22,550 22,665 1,278 22,665 22,780 1,288 22,780 22,895 1,298 22,895 23,010 1,308 23,010 23,125 1,318 23,125 23,240 1,328 23,240 23,355 1,339 23,355 23,470 1,349 23,470 23,585 1,359 23,585 23,700 1,369 23,700 23,815 1,379 23,815 23,930 1,389 23,930 24,045 1,399 24,045 24,160 1,409 24,160 24,275 1,419 24,275 24,390 1,429 24,390 24,505 1,440 24,505 24,620 1,450 24,620 24,680 1,457 24,680 or more 1,460 14,500 9,900 Enter on line 17 (line 12 of Schedule H-EZ) At least But less than If line 12c (line 7c of Schedule H-EZ) is Enter on line 17 (line 12 of Schedule H-EZ) At least But less than If line 12c (line 7c of Schedule H-EZ) is Enter on line 17 (line 12 of Schedule H-EZ) At least But less than If line 12c (line 7c of Schedule H-EZ) is 19,100 21,400 16,800 12,200 23,700 2025 Homestead Credit Computation Table A
If line 18 (line 13 of Schedule H-EZ) is If line 18 (line 13 of Schedule H-EZ) is If line 18 (line 13 of Schedule H-EZ) is - .01 0 .01 10 10 10 20 12 20 30 20 30 40 28 40 50 36 50 60 44 60 70 52 70 80 60 80 90 68 90 100 76 100 110 84 110 120 92 120 130 100 130 140 108 140 150 116 150 160 124 160 170 132 170 180 140 180 190 148 190 200 156 200 210 164 210 220 172 220 230 180 230 240 188 240 250 196 250 260 204 260 270 212 270 280 220 280 290 228 290 300 236 300 310 244 310 320 252 320 330 260 330 340 268 340 350 276 350 360 284 360 370 292 370 380 300 380 390 308 390 400 316 400 410 324 410 420 332 420 430 340 430 440 348 440 450 356 450 460 364 460 470 372 470 480 380 480 490 388 490 500 396 1,000 1,010 804 1,010 1,020 812 1,020 1,030 820 1,030 1,040 828 1,040 1,050 836 1,050 1,060 844 1,060 1,070 852 1,070 1,080 860 1,080 1,090 868 1,090 1,100 876 1,100 1,110 884 1,110 1,120 892 1,120 1,130 900 1,130 1,140 908 1,140 1,150 916 1,150 1,160 924 1,160 1,170 932 1,170 1,180 940 1,180 1,190 948 1,190 1,200 956 1,200 1,210 964 1,210 1,220 972 1,220 1,230 980 1,230 1,240 988 1,240 1,250 996 1,250 1,260 1,004 1,260 1,270 1,012 1,270 1,280 1,020 1,280 1,290 1,028 1,290 1,300 1,036 1,300 1,310 1,044 1,310 1,320 1,052 1,320 1,330 1,060 1,330 1,340 1,068 1,340 1,350 1,076 1,350 1,360 1,084 1,360 1,370 1,092 1,370 1,380 1,100 1,380 1,390 1,108 1,390 1,400 1,116 1,400 1,410 1,124 1,410 1,420 1,132 1,420 1,430 1,140 1,430 1,440 1,148 1,440 1,450 1,156 1,450 1,460 1,164 1,460 or more 1,168 500 510 404 510 520 412 520 530 420 530 540 428 540 550 436 550 560 444 560 570 452 570 580 460 580 590 468 590 600 476 600 610 484 610 620 492 620 630 500 630 640 508 640 650 516 650 660 524 660 670 532 670 680 540 680 690 548 690 700 556 700 710 564 710 720 572 720 730 580 730 740 588 740 750 596 750 760 604 760 770 612 770 780 620 780 790 628 790 800 636 800 810 644 810 820 652 820 830 660 830 840 668 840 850 676 850 860 684 860 870 692 870 880 700 880 890 708 890 900 716 900 910 724 910 920 732 920 930 740 930 940 748 940 950 756 950 960 764 960 970 772 970 980 780 980 990 788 990 1,000 796 Your Credit is At least But less than Your Credit is At least But less than Your Credit is At least But less than 500 1,000 250 750 1,250 2025 Homestead Credit Computation Table B
Source: official text