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Program page 3, Schedule H

FEDERAL PRIVACY ACT In compliance with federal law, you are hereby notified that the request for your social security number on the Wisconsin homestead credit claim is made under the authority of Section 71.55(7) of the Wisconsin Statutes. The disclosure of this number on your claim is mandatory. It will be used for identification purposes throughout the processing, filing and auditing of your claim and the issuance of refund checks. I-016a

Printed on Recycled Paper

FREE Tax Preparation Available Do you need help with your tax return? You may be eligible for free tax preparation assistance. Many of the sites offer e-filing - more information and locations on page 3.

CHECKLIST Before submitting your homestead credit claim, check the following items:

All applicable lines of Schedule H or H-EZ are completed Schedule H or H-EZ is signed and dated Property tax bill(s)/rent certificate(s) are attached All other applicable attachments included (see page 14)

Try to file your state tax returns – just visit revenue.wi.gov and click “ ” to get started

FREE – file state tax returns without charge

SECURE – safe and secure submission

ACCURATE – fewer errors than paper

FREE - SECURE - ACCURATE -

Plus, refunds within 5 business days with direct deposit

revenue.wi.gov

�

• NEVERUSECOMMASORDOLLARSIGNS.Theycanbemisreadbyscanners. • RoundoffamountstoWHOLEDOLLARS–NOCENTS.

• Donotuseparentheses()foranegativenumber.Useanegativesign,-8300ratherthan(8300).

• Printyournumberslikethis: Donotuse:

• Donotaddcentsinfrontofthepreprintedzerosonentrylines.Enternumbersasshownbelow.

• Donotcrossoutentries.Usecorrectionfluid,ifavailable,orstartover.

• Donotwriteinthemargins.

• Alwaysputentriesonthelines,nottotheside,above,orbelowtheline.

• Lineswherenoentryisrequiredshouldbeleftblank.Donotfillinzeros.

• Donotdrawverticallinesinentryfields.Theycanbereadasa“1”byscanners.

• IffilingaWisconsinincometaxreturn,fillinthehomesteadcreditamountontheappropriatelineofthereturn.

E-fileyourhomesteadclaimforthefastestavailableprocessing.However,ifyoudopaperfile,thereareseveralthingsyoucandothatwillspeed-uptheprocessingofyourclaim.Fasterprocessingmeansfasterrefunds.

Paperhomesteadclaimsareelectronicallyscanned.Theprocessingoftheclaim(andanyrefund)isdelayedwhenthescannercannotcorrectlyreadtheinformationontheclaim.Toaidinthescanningprocess,besuretodothefollowingwhencompletingScheduleHorH-EZ:

• Donotsubmitphotocopiestothedepartment.Photocopiescancauseunreadableentries.

• UseBLACKINK.Pencils,coloredink,andmarkersdonotscanwell.

• Writeyournameandaddressclearlyus-ingCAPITALLETTERSlikethis

SMITH JOSEPH J

SMITH MARY E

2375N7ST

ANYWHERE WI 55555

LegalfirstnameClaimant’slegallastname

Spouse’slegalfirstnameSpouse’slegallastname

Homeaddress(numberandstreet)

StateCityorpostoffice Zipcode

M.I.

M.I.

13 Homeowners–Net2009propertytaxesonyourhomestead,whetherpaidornot . . . . . . . . . . . . . . 13

14 Renters–Rentfromyourrentcertificate(s),line13a(orSharedLivingExpensesSchedule).Seepages12to14.

Heatincluded(13bofrentcertificateis“Yes”) . . . . . . . . . . .14a x.20(20%)= . 14b

Heatnotincluded(13bofrentcertificateis“No”) . . . . . . . . .14c x.25(25%)= . 14d

15 Totaloflines13,14b,and14d(oramountfromline6ofSchedule3). . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

.00

.00

.00

.00

.00

.00

TIPSONPAPERFILINGYOURHOMESTEADCLAIM

3

Page

Address(wheretofile). . . . . . . . . . . . . . . . . 5Adoptionassistance . . . . . . . . . . . . . . . . . . 9AmendingScheduleHorH-EZ . . . . . . . . . . 6Annuities. . . . . . . . . . . . . . . . . . . . . . . . . . . 9Assemble(howtoassembleyourclaim) . . 14Assistance(helpinpreparingyourclaim).. 5Businessuseofhome . . . . . . . . . . . . . . . . 13Capitalgains. . . . . . . . . . . . . . . . . . . . . . . 10Capitallosscarryforward . . . . . . . . . . . . . . 10Caretakersupplementpayments. . . . . . . . . 8Cashpublicassistance. . . . . . . . . . . . . . . . 9Checklist . . . . . . . . . . . . . . . . . . . frontcoverChildsupport . . . . . . . . . . . . . . . . . . . . . . . . 9Computingyourcredit . . . . . . . . . . 14,17,18Countyrelief . . . . . . . . . . . . . . . . . . . . . . 4,9Deathofaspouse . . . . . . . . . . . . . . . . . . . 16Deceasedclaimant . . . . . . . . . . . . . . . . 4,14Deferredcompensation . . . . . . . . . . . . . . . . 9Definitions– Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Homestead . . . . . . . . . . . . . . . . . . . . . . . . 5 Household . . . . . . . . . . . . . . . . . . . . . . . . . 6 Householdincome. . . . . . . . . . . . . . . . . . . 6 WisconsinWorks(W�)payment . . . . . . . . 6Dependentdeduction . . . . . . . . . . . . . . . . 11Depreciation . . . . . . . . . . . . . . . . . . . . . . . 10Divorcedclaimants . . . . . . . . . . . . . . . . 5,16Electronicfiling . . . . . . . . . . . . . . . . . . . . . . 5Fellowships. . . . . . . . . . . . . . . . . . . . . . . . . 9

Filing(how,when,andwhere). . . . . . . . . . . 5Foodstamps. . . . . . . . . . . . . . . . . . . . . . . . 9Fostercarepayments. . . . . . . . . . . . . . . . . 9Freetaxpreparation . . . . . . . . . . frontcoverFuelassistance...................... 9Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Home,saleof . . . . . . . . . . . . . . . . . . . . . . 10Homeowners . . . . . . . . . . . . . . . . . . . . 11-14Householdincome. . . . . . . . . . . . . . . . . 7-11Howtofile. . . . . . . . . . . . . . . . . . . . . . . . . . 5IRA,SEP,SIMPLE. . . . . . . . . . . . . . . . . . . . 9Income. . . . . . . . . . . . . . . . . . . . . . . . . . 7-11Incomecontinuation . . . . . . . . . . . . . . . . . 10Kinshipcare. . . . . . . . . . . . . . . . . . . . . . . . . 9Landlordwillnotsignrentcertificate . . . . . 13Long-termcareinsurance.............. 8Lotteryandgamingcredit . . . . . . . . . . . . . 12Maritalpropertylaw . . . . . . . . . . . . . . . 15,16Married(marriagetookplace)in�009. . . . 16Medicalcareinsurance................ 8Militarycompensation. . . . . . . . . . . . . . . . . 9Mobileandmanufacturedhomes . . . . 12,13Nameandaddressarea . . . . . . . . . . . . . . . 7Netoperatinglosscarryforward. . . . . . . . . 10Ownershipofhomestead. . . . . . . . . . . 12,14Pensions. . . . . . . . . . . . . . . . . . . . . . . . . . . 9PropertyTaxDeferralLoan Program. . . . . . . . . . .page3ofScheduleHPropertytaxes . . . . . . . . . . . . . . . . . . . 11-14

Qualifications . . . . . . . . . . . . . . . . . . . . . . . . 4Questions1to6onScheduleH. . . . . . . . . 7Railroadretirementbenefits . . . . . . . . . . . . 9Refundquestions. . . . . . . . . . . . . . . . . . . . . 5Rent,renters. . . . . . . . . . . . . . . . . . . . 12-14Rollovers........................... 9Scholarships . . . . . . . . . . . . . . . . . . . . . . . . 9Separatedin�009 . . . . . . . . . . . . . . 7,15,16Sharedlivingquarters................ 12Sickpay . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Signyourclaim . . . . . . . . . . . . . . . . . . . . . 14Socialsecurity,SSI,SSI-E,SSDbenefits . . 8SpecialConditions. . . . . . . . . . . . . . . . . . . . 7SpecialInstructions . . . . . . . . . . . . . . . 15,16Spousalimpoverishment . . . . . . . . . . . . . . 15Spousediedin�009. . . . . . . . . . . . . . . . . 16Supportpayments . . . . . . . . . . . . . . . . . . . . 9Tablesforcomputingcredit......... 17,18Taxbills. . . . . . . . . . . . . . . . . . . . . . . . 11-14Taxableincome...................... 7Tax-exempthousing . . . . . . . . . . . . 4,13,14Tax-freeexchanges . . . . . . . . . . . . . . . . . . . 9Telephonenumbers . . . . . . . . . . . . . . . . . . . 5Unemploymentcompensation . . . . . . . . . . . 8Whentofile......................... 5Wheretofile . . . . . . . . . . . . . . . . . . . . . . . . 5Whichscheduletofile................. 4WisconsinWorks(W�)payments. 4,6,9,14Workers’compensation . . . . . . . . . . . . . . . 10

Index Page Page

Needhelpfilingyourtaxes?WisconsinresidentscanhavetheirtaxespreparedforfreeatanyIRSsponsoredVolunteerIncomeTaxAssistance(VITA)siteoratanyAARPsponsoredTaxCounselingfortheElderly(TCE)site.Thesetwoprogramshavehelpedmillionsofindividualsacrossthecountryinpreparingtheirtaxes.Trainedvolunteerswillfilloutyourtaxreturnandmanysiteswillevene-fileyourreturn.Theentireserviceisfree.

WhocanuseVITAservices?• Lowandmoderateincomeindividuals• Individualswithdisabilities• Elderly• Individuals who qualify for the Homestead Credit or the

EarnedIncomeTaxCredit

Whatshouldyoubring?• W-2wageandtaxstatements• Informationonothersourcesofincomeandanydeductions• Socialsecuritycardsoftaxpayer(s)anddependents• To claim the Homestead Credit, bring a completed rent

certificate(ifyouarearenter),acopyofyour�009propertytax bill (if you are a homeowner), and a record of anyWisconsinWorks(W�)paymentsreceivedin�009

• Bothspousesmustbepresenttofileajointreturn

VITAandTCElocations:• InWisconsin,call1-800-829-1040• Ontheweb,visitwww.revenue.wi.govandtypein“VITAsites”

intheSearchbox• CalltheAARPat1-888-227-7669• Call“211”forlocalfreetaxsites

FreeTaxPreparationAvailable(commonlyreferredtoasVITAorTCE)

LaTemporadadeImpuestos(Taxes)puedeserconfusa.Puedeseraunmásconfusasinuestroprimeridiomanoeselinglés.Peroahorahayayuda.Lassiguientesorganizacionesofrecenasistenciagratisenespañol.Porfavorllamarparaloshorarios.

UMOS,Inc.910W.MitchellSt.MilwaukeeWI53204(414)389-6600

ServicioenEspañol

SDC(SocialDevelopmentCommission)SouthsideNeighborhoodServiceCenter931W.MadisonSt.MilwaukeeWI53204(414)643-8444

CentroHispano835W.BadgerRoadMadisonWI53713(608)255-3018

Algunaspreguntasfrecuenteshansidotraducidasalespañol.Sepuedenencontrarlasrepuestasaesaspreguntasenelvinculo(link)“EnEspañol”enlacolumnaizquierdadelapáginaprincipaldelWisconsinDepartmentofRevenuewww.revenue.wi.gov.

4

A.DoYouQualify?

Toseeifyouqualifyforhomesteadcredit,answer“Yes”or“No”toallofthequestionsinSteps1and2below.

Step1

If you answer “No” to any question inStep 1, do notcomplete Schedule H or H-EZ; you do not qualifyfor homestead credit. If you answer “Yes” to all fourquestions,goontoStep�.

a. Wereyouage18orolderasofDecember31,2009?(IfyouwerebornonJanuary1,1992,youareconsideredtobeage18asofDecember31,2009.)

b. WereyoualegalresidentofWisconsinfromJanuary1throughDecember31of2009?

c. Was your household income (seedefinitionF.4 onpage6)for2009lessthan$24,500?

d. Were you the owner or renter of the Wisconsinhomestead(seedefinitionF.1onpage5)youlivedinduring2009?

Step2

If youanswer “Yes” toanyquestion inStep2,donotcompleteScheduleHorH-EZ;youdonotqualifyforhomesteadcredit.

a. Wereyouclaimedorwillyoubeclaimedasadepen-dent on someone else’s �009 federal income taxreturn?(Ifyouwereage62orolderonDecember31,�009,thislimitationdoesnotapplytoyou,soanswer“No.”IfyouwerebornonJanuary1,1948,youareconsideredtobeage62onDecember31,2009.)

b. AreyoucurrentlylivinginanursinghomeandalsoreceivingTitleXIXmedicalassistance?

c. ForEACHMONTHoftheentire�009year,didyoureceiveeitherWisconsinWorks(W�)payments(seedefinitionF.5onpage6)ofanyamountorcountyreliefpaymentsof$400ormore?

d. DidyouliveFORTHEENTIRE2009YEARinhousingthat is exempt from property taxes? (Amunicipalhousing authority property created under sec.66.1201,Wis.Stats., isnot considered tax-exemptforhomesteadcreditpurposesifthatauthoritymakespaymentsinlieuofpropertytaxestothecityortowninwhichitislocated.Ifyouliveinpublichousing,youmaywishtocheckwithyourmanager.)

Note: If you are claiming property taxes on yourformer homestead (see paragraph 8 on page 14under “Exceptions:Homeowners and/orRenters”),thislimitationdoesnotapply,soanswer“No.”

e. Have you claimed or will you claim a Wisconsinfarmlandpreservationcreditorveteransandsurvivingspousespropertytaxcreditfor2009?

f. Has another member of your household (see def-initionF.3 on page 6) filed a �009 Schedule H orH-EZ?

g. IstheScheduleHorH-EZbeingfiledonbehalfofapersonwhoisdeceased?

Ifyouanswered“Yes”toallofthequestionsinStep1and“No”toallofthequestionsinStep2,completeScheduleHorH-EZ(see“WhichScheduletoFile”below)toseeifhomesteadcreditisavailabletoyou.MeetingallofthequalificationsinSteps1and2doesnotguaranteeyouwillreceiveahomesteadcredit.

B.WhichScheduletoFile

YoumayfileScheduleH-EZif:

• You(andyourspouse, ifmarried)have taxableandnontaxableincomeonlyfromthefollowingsources:

1. wages, salaries, tips, etc. (if any of yourwages,salaries, tips, etc., are not taxable toWisconsin,youcannotfileonScheduleH-EZ);

�. interestanddividends;

3. unemploymentcompensation;

4. pensions, annuities, and other retirement plandistributions;

5. socialsecuritybenefits(includingfederalandstateSSI,SSI-E,SSD,andcaretakersupplementpay-ments);

6. railroadretirementbenefits;

7. alimony,childsupport,andfamilymaintenance;

8. WisconsinWorks(W�),countyrelief,kinshipcare,andothercashpublicassistance;

9. gamblingwinnings(ifyourgamblingwinningsarereportedonfederalScheduleCorC-EZ,youcannotfileonScheduleH-EZ).

• During�009you(andyourspouse,ifmarried)didnotrepay any amount thatwas included as nontaxablehouseholdincomeonaprioryear’shomesteadcreditclaim.

• You did not becomemarried or divorced during�009.

• Ifyouaremarried,yourspousewasalegalresidentofWisconsin fromJanuary1 throughDecember31,�009.

• Ifyouaremarried,youandyourspousedidnotmain-tainseparatehomesduringanypartof�009(includingonespouseinanursinghome).

• Yourhomewasusedonlyforpersonalpurposeswhileyou lived there in 2009 (for example, no rental orbusinessuse,oruseofaseparateunitbyothersrentfree).

GeneralInstructions

5

• Yourhomewaslocatedononeacreoflandorless.

• Youdidnotsellyourhomeduring2009.

Ifyoucannot fileonScheduleH-EZ,youmust fileonScheduleH.

C.How,When,andWheretoFile

1. HowIfyoufileaWisconsinincometaxreturn,youshouldfileyourScheduleHorH-EZwiththetaxreturn(stapledtogether).Separatefilingwilldelayyourhomesteadrefund.Ifyou(oryouandyourspouse)arenot required to filea tax return,ScheduleHorH-EZmaybefiledbyitself.

YoumayfileScheduleHwithForm1,1A,or1NPR;youcannotfileScheduleHwithFormWI-Z.YoumayfileScheduleH-EZwithForm1or1A;youcannotfileScheduleH-EZwithForm1NPRorWI-Z.

If you previously filed yourWisconsin income taxreturn,write “IncomeTaxReturnSeparately Filed”at the top of ScheduleH or H-EZ. Do not placea checkmark at the top of ScheduleH or H-EZto designate it as an amended return.ATTACHACOMPLETECOPY of yourWisconsin income taxreturn, including any wage statements and Forms1099-R.Write“DUPLICATE”atthetopofthereturn.IfyourWisconsinreturnisaForm1or1NPR,ALSOINCLUDEACOPYofyourfederalincometaxreturnandsupportingschedules.

The fastest way to get your refund is to fileelectronically. When you file electronically, within48hoursafterreceivingyourWisconsinacknowledge-mentyoumustmailalloftherequiredScheduleHorH-EZattachmentsalongwithacompletedFormW-RA,Required Attachments for Electronic Filing.Forad-ditional information, see thedepartment’sweb siteat www.revenue.wi.gov or contact any departmentoffice.

�. WhenFormostclaimants,thedeadlineforfilinga2009ScheduleHorH-EZisApril15,2014.Ifyouareataxpayerwithafiscalyear(oneendingonadateother thanDecember31), the deadline is 4years,31/2monthsaftertheendofthefiscalyeartowhichtheclaimrelates.Donotfileyour�009ScheduleHorH-EZbeforeJanuary1,2010.

3. WhereMailScheduleHorH-EZwithyourWisconsinincometaxreturn(ifrequired)to:

WisconsinDepartmentofRevenue POBox34 MadisonWI53786-0001

D.AdditionalHelporQuestionsAboutRefunds

1. Help For general information about homesteadcreditorforhelpinpreparingScheduleHorH-EZ,contact any Department of Revenue office. Thelocationandtelephonenumberoftheofficenearestyoumaybelistedinyourtelephonebook.Youmayalso e-mail homestd@revenue.wi.gov, access thedepartment’swebsiteatwww.revenue.wi.gov,phone(608) 266-8641 (Madison), or write toWisconsinDepartment of Revenue,Mail Stop 5-77, POBox8949,MadisonWI53708-8949.

�. RefundsIfyouneedtocontacttheDepartmentofRevenue about your refund, please wait at least10weeks after filing your ScheduleH or H-EZ.Automated assistance is available 24hours a day,7daysaweekbycalling:

(608)266-8100inMadisonor 1-866-WIS-RFND (1-866-947-7363) toll-free

withintheU.S.orCanada

If you need to speak with a person, assistance isavailableMonday throughFriday from7:45a.m. to4:15p.m. by calling (608)266-8641 inMadison or(414)227-4000inMilwaukee(long-distancecharges,if applicable, will apply). If you call, you will needyour social security numberand thedollar amountofyourrefund.Youmayalsogetinformationonyourrefund using the department’s secure web site atwww.revenue.wi.govorbywritingtotheaddresslistedaboveunder“Help.”

3. TTY Telephonehelp isavailableusingTTYequip-ment.CalltheWisconsinTelecommunicationsRelaySystem at 711 or, if no answer, 1-800-947-3529.ThesenumbersaretobeusedonlywhencallingwithTTYequipment.

E.RefundsofDivorcedClaimants

IfyoubecamedivorcedafterJune20,1996,andyourdivorcejudgmentstatesthatyourformerspousemustpayataxliabilityowedtotheDepartmentofRevenue,attach a copy of the divorce judgment to ScheduleHorH-EZ.Alsofill in“04” intheSpecialConditionsboxlocatedtotherightofwhereyourzipcodeisenteredonScheduleHorH-EZ.Thiswillpreventyourrefundfrombeingappliedagainstthattaxliability.

F.Definitions

1. HomesteadYourhomesteadistheWisconsinhomeyouoccupy,whetheryouownitorrentit,anduptooneacreof landadjoining it (orupto120acresof

GeneralInstructions

6

landifthehomesteadispartofafarm).Forexample,itmaybeahouse,anapartment,arentedroom,amobileormanufacturedhome,afarm,oranursinghomeroom.

Unlessyourhomesteadispartofafarm,itdoesnotincludeanypart that isused forbusinessor rentalpurposeswhereadeductionisallowedorallowableforfederaltaxpurposes,oraseparateunitoccupiedbyothersrentfree.

�. FarmAfarmispropertyusedforagriculturalpurposes.Yourhomesteadispartofafarmifthepropertywasusedforagriculturalpurposesduring�009,orifyouused it for agricultural purposes prior to �009 andhavenotuseditsincethenforotherpurposes(suchasrecreationalormanufacturing).

3. Household A household is a claimant and theclaimant’sspouselivingintheclaimant’shomestead.Ifyouaresingle,youareahousehold,whetheryoulivealoneorwithothers.Ifyouaremarried,youandyourspouseareahouseholdifyoulivetogether.IfyouaremarriedbutyouandyourspousemaintainedseparatehomesonDecember31,2009,youareeachconsideredaseparatehousehold.

4. Household Income Household income isall yourincomereportableforWisconsinincometaxpurposesandalltheitemsidentifiedonlines9athrough11iofScheduleH(lines6athrough6iofScheduleH-EZ),less a deduction of $250 for each qualifyingdependent.

If you were married and lived with your spouseduringallof�009,youmustcombinebothincomestodeterminehouseholdincome.Ifduring�009youwereseparatedfromyourspouseforallorpartoftheyear(includingonespouselivinginanursinghome),youbecamemarriedordivorced,oryourspousedied,seethe“SpecialInstructions”onpages15and16forinformationonhowtodeterminehouseholdincome.

5. WisconsinWorks(W2)PaymentAWisconsinWorksor “W2” payment is a payment received under theWisconsinWorksassistanceprogramforparticipatinginacommunityservicejoboratransitionalplacement,orasacaretakerofanewbornchild.

Amounts received under the Wisconsin Worksprogramfortrialjobsaretaxablewagesandarenotincluded in thedefinitionofWisconsinWorks (W�)payment for homestead credit purposes.Amountsreceivedforjobaccessloans,healthcarecoverage,child care subsidies, and transportation assistancearealsonot included in thedefinition, andarenotincludableinhouseholdincome.

G.SituationsandSolutions

Publication127,Wisconsin Homestead Credit Situations and Solutions, provides additional information aboutvarioussituationscoveredintheseinstructions,aswellassomesituationsthatarenotcovered.Publication127isavailableatanyDepartmentofRevenueofficeorthroughthedepartment’swebsiteatwww.revenue.wi.gov.

H. AmendingScheduleHorH-EZ

IfyoufindthatyoumadeanerroronyouroriginalSched-uleHorH-EZ,fillinanotherScheduleHorH-EZ.PlaceacheckmarkwhereindicatedatthetopofyourcorrectedScheduleH or H-EZ to designate it as an amendedreturn.Fillinlines1athrough19(lines1athrough14ofScheduleH-EZ)usingthecorrectedamountsofhouse-holdincome,propertytaxes,andrent.

Include with your amended Schedule H or H-EZ acopyof theproperty taxbill(s)and/or theoriginal rentcertificate(s) for any additional property taxes and/orrentthatisclaimed.

• IfyoufiledonlyScheduleHorH-EZSign and date your amended Schedule H or H-EZ inthespaceprovided.Ifyouandyourspouseareresidingtogether,yourspousemustalsosign.

Include with your amended Schedule H or H-EZ anexplanationofthechangesyoumadeandthereasonsforthosechanges.

If your amended Schedule H or H-EZ has increasedtheamountofyourhomesteadcredit,youwill receivea refund for the additional amount. If your amendedScheduleHorH-EZhasdecreasedtheamountofyourhomesteadcredit,youwillowethedifferencebetweentheamountshownontheamendedScheduleHorH-EZandtheamountofhomesteadcreditpreviouslyrefundedtoyou. If youoweanadditionalamount, includeyourcheckormoneyorder,madepayabletotheWisconsinDepartmentofRevenue.

MailyouramendedScheduleHorH-EZtoWisconsinDepartmentofRevenue,POBox34,MadisonWI53786-0001.

• IfyoualsofiledForm1,1A,or1NPRIf you filedForm1or 1A, your amendedScheduleHorH-EZmust be attached to a completed Form 1X.If you filed Form 1NPR, your amended Schedule HmustbeattachedtoanamendedForm1NPR.SeetheinstructionsforForm1XortheSpecialInstructionsforForm1NPRfor informationas tohowtocomplete thefilingofyouramendedScheduleHorH-EZ.

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7

ScheduleH-EZ

Instructions for Schedule H-EZ are on the back of theschedule.

ScheduleH

Pages1and2ofScheduleHhavepreprintedzerosinthe“cents”areaoftheentrylines.Amountsfilledinonthoselinesshouldberoundedtothenearestdollar.Formoretips,seepage�.

NameandAddressArea

Print or type all information requested in the spacesprovided on ScheduleH. Include your social securitynumber(andyourspouse’s, ifapplicable)andyour taxdistrict.Donotuseareturnaddresslabel.

SpecialConditions

CertainpersonshavetoenterinformationintheSpecialConditionssection.See“RefundsofDivorcedClaimants”onpage5.

n Lines1Through6(Lines1Through3ofScheduleH-EZ)–Questions

Fillintheinformationrequestedontheselines.Failuretoanswerthesequestionsmaydelayyourrefund.

• Questions1aand1bFillinyourageasofDecem-ber31,2009,online1a.Ifyouweremarriedandlivedwithyourspouseforallof�009,andyourspousewasage65oroveronDecember31,2009,placeacheck-markinthedesignatedareaonline1b.

Note:IfyouwerebornonJanuary1,1992,enter“18”online1a.IfyouwerebornonJanuary1,1948,enter“62”online1a.

• Question2 Youarenota full-year legalWisconsinresident if you moved here from another state afterJanuary1,2009,or ifyoumovedhere fromanotherstate for educational purposes only and have notabandoned your other state’s residence. If you arenotaU.S.citizen,youarenotalegalWisconsinresi-dentunless(1)youarearesidentalienforfederaltaxpurposes,(�)youarealawfulpermanentresidentofthe United States, a refugee, or have been grantedasylum,and(3)youintendtoremainpermanentlyandindefinitelyinWisconsin.

• Question4bItisnotnecessarytoanswerquestion4bunless4aisanswered“Yes.”

• Question5Ifyoubecamemarriedordivorcedduring2009,check“Yes,”fillinthedate,placeacheckmarkinfrontoftheword“married”or“divorced,”andseethe“SpecialInstructions”onpage16.

• Question6aItisnotnecessarytoanswerquestion6aifyouwerenotmarriedduringanypartof�009.Ifonespousewasinanursinghomeduring�009,youareconsidered to be maintaining separate homes, soanswer“Yes”toquestion6a.

• Question6bIfthisappliestoyou,refertothe“SpecialInstructions”onpage15foradditionalinformation.

Lines7Through12–HouseholdIncome

These instructionsapply ifduringallof�009youweresingleormarriedand livingwithyourspouse. Ifduring�009 you were separated, you became married ordivorced,oryourspousedied,readthe“SpecialInstruc-tions”onpages15and16beforeyoucomplete lines7through12.

n Line7(Line4ofScheduleH-EZ)–IncomefromTaxReturn

Fillinline7(line4ofScheduleH-EZ)ONLYifyouoryouandyourspousearefilingorhavealreadyfileda�009Wisconsin income tax return. If youweremarriedandlivedwithyourspouseallyearbutfileseparateincometaxreturns,fillintheincomefrombothofyourtaxreturns.

IfyouarefilingyourtaxreturnwithScheduleHorH-EZ,first complete the income portion of your tax return.Fill in the income from line 12 of Form1A, line 13 ofForm1, or line32 of Form1NPR, on line 7 (line 4 ofScheduleH-EZ).

Exception: If you are filingForm1NPRand line31,Wisconsin column, ismore than line16,Wisconsincolumn,subtractline31fromline16.Fillintheresultonline7asanegativenumber.

IfyouoryouandyourspousehaveALREADYFILEDyour2009Wisconsinincometaxreturn,seepage5,PartC.1,paragraph3.

Ifyoufillinline7(line4ofScheduleH-EZ),doNOTfillinline8aor8b(line5aor5bofScheduleH-EZ).

Note:Ifscholarshiporfellowshipincomeisincludedonline7, youmay subtract on line9hanyportion of thatincomethatwasincludedinhouseholdincomeonyour�008ScheduleH.Entertheamountofthesubtractionasanegativenumber.

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n Line8(Line5ofScheduleH-EZ)–Income–NoTaxReturn

Fillinlines8aand8b(lines5aand5bofScheduleH-EZ)ONLYifyouoryouandyourspousearenotfilinga2009Wisconsin incometaxreturn. Ifyouweremarriedandlivedwithyourspouseallyear,fillinalloftheincomeofbothspouses.

• 8a(line5aofScheduleH-EZ)Fillintheamountofwages,interest(includingfuneraltrustinterest),anddividendsthataretaxabletoWisconsininthespacesprovided.Fillinthetotaloftheseamountsonline8a(line5aofScheduleH-EZ).

• 8b (line 5b of Schedule H-EZ) Fill in all otheritems of Wisconsin taxable income on line8b(line5bofScheduleH-EZ),suchas:unemploymentcompensation; pensions and annuities; gamblingwinnings;capitalgains;alimony;andbusinessincome.If filing ScheduleH, attach a schedule explainingthe sources of income and the amount from eachsource.

Note: Ifyouhave incomereportableon line8 (line5ofScheduleH-EZ)andpaidformedicalcareinsurance(includingMedicareInsurancedeductedfromyoursocialsecuritybenefitsandMedicareSupplementalInsurance)orlong-termcareinsurancein�009,youmaybeabletoclaimadeductionforalloraportionofthesecosts:

1) Completetheworksheetbelow.

2) The amount from line7 of the worksheet in theprevious columnmay be claimed against taxableincomereportedon line8ofScheduleH(line5ofScheduleH-EZ).Theamountfromline8ofthework-sheetmayonlybeclaimedagainstnetincomefromself-employment.

Example 1: You received $500 of taxable interestand$10,000ofgrosssocialsecuritybenefits in2009.MedicarePartBpremiumsof$1,156.80weredeductedfromthesocialsecuritybenefitsreceived.

Enter “500” on line8a (line5a ofScheduleH-EZ).Asthe deduction ($1,156.80x 66.7%) is limited to tax-able income reported, enter “-500” on line8b (line5bofScheduleH-EZ)anddesignate itasamedicalcareinsurancededuction.Enter“10000”on line9b(line6bofScheduleH-EZ).

Example 2: Same facts as inExample1, except youalso receiveda taxablepensiondistributionof$1,500in�009.

Enter“500”online8a(line5aofScheduleH-EZ).Enter“728”(the$1,500taxablepensiondistributionlessthe$772 [$1,156.80x 66.7%]medical care insurancededuction) on line8b (line5b of ScheduleH-EZ).Ascheduleshowinghow the728wascomputedshouldbeincludedwithScheduleHorH-EZ.Enter“10000”online9b(line6bofScheduleH-EZ).

n Lines9aThrough11i–NontaxableHouseholdIncome

Fill in all nontaxable household income received in�009 from any of the sources indicated. If you aremarried,combinetheincomesofbothspousesandfillinthetotalsforeachcategory.Donotincludeamountsalreadyincludedonline7,8a,or8b(line4,5a,or5bofScheduleH-EZ).

• 9a (6a of Schedule H-EZ) Unemploymentcompensation F i l l in the tota l amount ofunemployment compensation received in�009 thatisnotalready includedon line7or8b(line4or5bof ScheduleH-EZ). Both taxable and nontaxableunemployment compensation must be included inhouseholdincome.

• 9b (6b of Schedule H-EZ) Social security, SSI,SSI-E,SSD,andcaretakersupplementFill inthetotal amount of social security benefits received in�009.IncludethemonthlypremiumamountsdeductedforMedicarePartsAthroughD($96.40perpersonpermonth,or$1,156.80fortheentireyearforMedicarePartB),andanysocialsecuritydeathbenefit($255)

LineInstructions

1.Amountyoupaidin2009for medicalcareinsuranceduring aperiodinwhichyouhad noemployerandwerenot self-employed . . . . . . . . . . . . . 1.

2.Multiplyline1by.667(66.7%) andfillinresult. . . . . . . . . . . . . . . . . . . . . �.

3.Amountyoupaidin�009for medicalcareinsuranceduring aperiodinwhichyouwere employedandyouremployer paidaportionofthecost ofyourinsurance . . . . . . . . . . . 3.

4.Multiplyline3by.10(10%). . . . . . . . . . . 4.

5.Amountyoupaidin2009for medicalcareinsuranceduring aperiodinwhichyouwereanemployee andyouremployerdidnotcontribute towardthecostofyourinsurance . . . . . . 5.

6.Amountyoupaidforlong-termcare insurancein�009 . . . . . . . . . . . . . . . . . . 6.

7.Addlines2,4,5,and6 . . . . . . . . . . . . . . 7.

8.Amountyoupaidformedicalcare insurancein�009whileyouwere self-employed . . . . . . . . . . . . . . . . . . . . . 8.

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received.AlsofillinfederalandstateSSI(supplementalsecurity income), SSI-E (supplemental securityincome– exceptional needs), SSD (social securitydisability),andcaretakersupplementpayments.

DoNOTincludesocialsecurityorSSIpaymentspaiddirectlytoyourchildren,orTitleXXbenefits(paymentsforservices).

• 9c(6cofScheduleH-EZ)RailroadretirementFillin the total amount of railroad retirement benefitsreceived in �009. Include the monthly premiumamounts deducted for Medicare PartsA throughD($96.40perpersonpermonth,or$1,156.80for theentireyearforMedicarePartB).

• 9d(6dofScheduleH-EZ)Pensionsandannuities,including IRA, SEP, SIMPLE, and qualified plandistributions Fill in the GROSS amount ofALLpensions and annuities received in �009 and notincluded elsewhere. Include veterans’ pensions,disabilitypayments,anyamountsyoucontributedtoapensionfund,andnontaxableIRA,SEP,SIMPLE,and qualified plan distributions. Both taxable andnontaxableamountsmustbeincludedinhouseholdincome.

Exceptions: Do not include nontaxable rollovers(amounts transferred from one retirement plan toanother)ortax-freeSection1035insurancecontractexchanges. If all or a part of a pension or annuitydistribution in �009 includes a rollover amount ora tax-free exchange,write “Rollover” or “Tax-FreeExchange”near line9d(line6dofScheduleH-EZ).AttachacopyoffederalForm1099-R.

Example: In �009, you received pension incomeof$3,500,$2,700ofwhichistaxableincomeandisincludedonline7(line4ofScheduleH-EZ).Noportionof the $3,500was a rollover. Enter “800” ($3,500-$2,700)online9d(line6dofScheduleH-EZ).

Note: Taxable rollovers or conversions from oneretirementplantoanother,suchasfromatraditionalIRA to a Roth IRA, should have been included asincome on your Wisconsin return and may not besubtractedindetermininghouseholdincome.

• 9e(6eofScheduleH-EZ)ContributionstodeferredcompensationplansFillincontributionstodeferredcompensationplansthatwereexcludedfromincomeontheincometaxreturn(donotincludenondeduct-iblecontributions).Excludeddeferredcompensationisgenerallyreported inbox12of thewageandtaxstatement,FormW-2,precededbytheprefixD,E,F,G,H,S,orY.

• 9f (6f of Schedule H-EZ) Contributions to IRA,self-employedSEP,SIMPLE,andqualifiedplansFillincontributionstotheseplansthatweredeductedfromincomeontheincometaxreturn(donotincluderollovercontributionsornondeductiblecontributions).Thesedeductionsarereportedinthe“Adjustedgrossincome”sectionoffederalForm1040or1040A.

• 9g(6gofScheduleH-EZ)InterestonUnitedStatessecuritiesandstateandmunicipalbonds Fill inanynontaxableinterestreceivedonsecuritiesofthefederalgovernmentor its instrumentalities,suchasU.S.SavingsBondsorTreasuryNotes,andonnon-taxablestateandmunicipalbonds,suchasWisconsinhighereducationbonds.

• 9hScholarships,fellowships,grants,andmilitarycompensation Fill in the total amount received in�009 for NONTAXABLE scholarship and fellowshipincome (for example, scholarships or fellowshipsused for books or tuition), educational grants, ormilitary compensation (for example: basic quartersand subsistence allowances; VEAP payments; G.I.Billbenefits;payfromdutyinacombatzone;orpayreceivedbycertainmembersofareservecomponentofthearmedforces).Nontaxablepayfromdutyinacombat zone is generally reported in box12of thewageandtaxstatement,FormW-2,precededbytheprefixQ.

Do not include student loans or amounts includedelsewhere.

• 9i (6h of Schedule H-EZ) Child support, main-tenancepayments,andothersupport Fill in thetotalamountofanycourtorderedsupportpaymentsreceivedin�009, includingchildsupportandfamilymaintenance,butnotfostercare,voluntarysupport,oramountsincludedelsewhere.

• 9j(6iofScheduleH-EZ)WisconsinWorks(W2),countyrelief,kinshipcare,andothercashpublicassistanceFillinthetotalamountofanyWisconsinWorks (W�), county relief, kinship care, and othercashpublicassistancepayments(suchasadoptionassistance and federal or state disaster grants) re-ceivedin�009.Donotincludethefollowing:aprioryear’shomesteadcredit;nontaxablefostercare;gifts;foodstamps;nontaxablecommunityoptionsprogram(COP)payments;orfuelorenergyassistancepaidtoafuelsupplierorutility,orprovidedunderthefederalLow-IncomeHomeEnergyAssistanceAct.

NotetoScheduleHfilers:IfyoureceivedWisconsinWorks(W�)orcountyreliefpayments,placeacheck-markinthedesignatedareaaboveline13;youmay

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Example:WhileanonresidentofWisconsin,yousoldpropertylocatedoutsideWisconsinontheinstallmentbasis. In �009 you are a Wisconsin resident.ThegainonthesaleofthepropertysoldwhileyouwereanonresidentisnottaxabletoWisconsin.However,itmustbeincludedonline11f.

Residentmanager’srentreduction,clergyhousingallowance, and nontaxable Native AmericanincomeFillintheamountthataresidentmanager’srentisreducedinreturnforservices,thenontaxablehousingallowanceprovidedtoamemberoftheclergy,andnontaxableincomeofaNativeAmerican.

• 11g Partners, LLC members, and tax-option(S) corporation shareholders Fill in the distribu-tive share of partnership, limited liability company(LLC), and tax-option (S) corporation depreciation,Section179 expense, depletion, amortization, andintangibledrillingcosts.Thisinformationwillnotbeonthereportingform(ScheduleK-1)thatyoureceivefromthepartnership,LLC,ortax-option(S)corporation.Itmustbeobtainedeitherbycontactingthepartnership,LLC,ortax-option(S)corporation,or,ifavailabletoyou, from the tax returnof thepartnership,LLC,ortax-option(S)corporation.

Ifthepartnership,LLC,ortax-option(S)corpora-tiondidnotclaimanyoftheseexpenses,write“None”inPartIIoffederalScheduleE,neartheentity’sname.

• 11hCarortruckdepreciation(standardmileagerate) If car or truck expenseswere claimed usingthestandardmileagerate,21¢permileisconsidereddepreciation.Multiplythenumberofmilesclaimedby21¢,andincludethatamountonline11h.WritethenumberofmilesnexttothedeductiononScheduleC,E,orF.

Example:Onafarmscheduleyouclaimedautomobileexpenses, based on the standard mileage ratefor 5,000 businessmiles. Enter “1050” on line11h(5,000milesx21¢=$1,050).Fillin“5000”nexttothedeductiononScheduleF.

Exception:The21¢permileincomeadjustmentisnotrequiredformilesclaimedaftertheadjustedbasisofyourcarortruckreacheszero.Ifthisappliestoyou,attachanoteexplainingthesituation.

• 11i Other depreciation, Section 179 expense,depletion, amortization, and intangible drillingcostsFillinanydepreciation,Section179expense,depletion, amortization, and intangible drilling costsclaimedincomputingWisconsintaxableincome,exceptamountsalreadyfilledinonline11gor11h.(Seenoteonpage11,regardingactualcar/truckexpenses.)

needtofill inSchedule3onpage3ofScheduleH.See paragraph 5 under “Exceptions:Homeownersand/orRenters,”onpage14.

• 10and11aAddlines7through9j.Fillinthetotalonline10,at thebottomofpage1ofScheduleH,andonline11a,atthetopofpage2.

• 11bWorkers’compensation,incomecontinuation,andlossoftimeinsurance(forexample,sickpay)Fill in thetotalamountreceived in�009fromthesesources.Nontaxable sick pay is generally reportedinbox12ofthewageandtaxstatement,FormW-2,precededbytheprefixJ.

• 11cGainfromsaleofhomeFillinthegainfrom the sale or exchange of a principal residenceexcludedforfederaltaxpurposes.Attachascheduleshowing the computation of the gain (selling priceminusadjustedbasisminusexpenseofsale).

CAUTION:Donotincludenonrecognizedgainfroman involuntaryconversion (forexample,destructionorcondemnation)ofaprincipalresidence.

• 11d Othercapitalgainsnot taxable Include thecapitalgainexclusiononassetsheldmorethanoneyear,plusanyothernontaxablecapitalgainsthatarenotreportedelsewhere.

Example:Youreportednetlong-termcapitalgainsof$3,000onfederalScheduleD.IncomputingWisconsintaxableincome,yousubtracted$900($3,000x30%)ofthisgain.Enter“900”online11d.

• 11eNetoperatinglosscarryforwardandcapitalloss carryforward Fill in any net operating losscarryforwardorcapitallosscarryforward(oneincurredinaprioryearandnotusedinthatyeartooffsettax-ableincome)deductedincomputing�009Wisconsintaxableincome.

Example:Youhavea$2,000capitallosscarryforwardfrom2008to2009,anda$1,900capitalgainfor2009.OnScheduleWD,youcomputea$100netcapitallossdeduction ($2,000 carryforward less $1,900 gain).Enter“2000”online11e(the$1,900lossoffsetagainstcapitalgain,plusthe$100lossappliedagainstotherincome).

• 11f Incomeofnonresidentspouseorpart-yearresident spouse and nontaxable income fromsourcesoutsideWisconsin Fill in the incomeofyournonresidentorpart-yearresidentspouseforthetimeyouresidedinthesamehomestead.AlsofillintheincomereceivedfromsourcesoutsideWisconsinthatwasexcludedfromWisconsintaxableincome.

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Example: You filed a 2009Wisconsin income taxreturnandclaimed$1,500ofdepreciationonfederalScheduleF.Enter“1500”online11i.

Note: If car or truck expenses were claimed onfederalScheduleC,C-EZ,E,orFusing theactualexpensemethod,depreciationwouldbeclaimedonthedepreciation lineandwouldbe includedon line11i. In thiscase,write “actual”next to thecar/truckexpenselineonScheduleC,E,orF,ornearwherethe totalnumberofbusinessmilesare reportedonScheduleC-EZ.

• Repaid amounts Nontaxable income that wasincludedinhouseholdincomeinaprioryearandwasrequiredtoberepaidin�009maybesubtractedfromhouseholdincomeonyour�009ScheduleH.SubtracttheamountrepaidontheincomelineofScheduleHtowhichtherepaymentrelates(fillintheamountasanegativenumber).Attachanexplanationindicatingtheamountoftherepaymentandtheyearitwasincludedonahomesteadcreditclaim.

Example: Your 2008ScheduleH reported $8,000ofsocialsecuritybenefitsreceivedin�008.In�009,you received social security benefits of $9,000 butwererequiredtopayback$3,000ofthebenefitsyoureceivedin2008.Fillin“6000”online9bofthe2009ScheduleH, the social security received in �009($9,000)lesstheamountrepaid($3,000).

n Lines12aThrough12c–TotalHouseholdIncome

• 12aFillinthetotaloflines11athrough11i.

• 12b(7bofScheduleH-EZ)Youmayclaima“depen-dentdeduction”byfillinginthenumberof“qualifyingdependents”andmultiplyingthatnumberby$250.

Aqualifyingdependentisapersonwho:a)isormaybeclaimedasadependentonyour federal incometax return; and b) occupied your (the claimant’s)homestead formore than sixmonths during 2009.A dependent is considered to have occupied yourhomesteadduring temporaryabsences for reasonssuchasschool,illness,orvacations.

Thesix-monthoccupancyrequirementisconsideredtohavebeenmetif:a)thedependentwasbornordiedduring�009andoccupiedyourhomesteadduringtheentiretimeheorshelivedin�009;orb)during�009thedependentwasadoptedbyyou,wasplacedwithyouforadoption,orbecameyourstepchild,andheorsheoccupiedyourhomesteadfromthatdatetotheendof�009.

Caution: The term “dependent”doesNOT includeyou or your spouse. Do not count yourself or yourspouseinthenumberyoufillinonline12b(line7bofScheduleH-EZ).

• 12cSubtracttheamountonline12bfromtheamountonline12a.Fill inthetotalonline12c.Thisisyourtotalhouseholdincome.

If your household income is less than your rentor property taxes, attach a note explaining how youpaid your rent or property taxesandyourother livingexpenses(food,utilities,clothing,etc.).Ifyoureceivedloans (including student loans) or gifts, indicate theapproximateamountreceived,butdonotincludetheseinhouseholdincome.

Ifyouoryourspouseareage65oroverandreceivedno social security, SSI, or railroad retirement benefitsin�009,attachanotestatingthatyoudidnotreceiveincomefromanyofthesesources.

Lines13Through15–Taxesand/orRent

If any of the four statements above line 13 applyto you, place a checkmark in the designated area(s)and,ifapplicable,refertotheschedule(s)onpage3ofScheduleH.

n Line13(Line8ofScheduleH-EZ)–Homeowners

Ifyouoryouandyourspouselivedinyourhomesteadduringallof�009andwerethesoleowner(s),fillinonline13(line8ofScheduleH-EZ)thenetpropertytaxesfromyour2009propertytaxbill(s)(payablein2010–thetaxesdonothavetobepaidtoclaimthecredit).“Netproperty taxes”means the net taxes after state aids,schooltaxcredits,thefirstdollarcredit,andthelotteryandgamingcredit(ifapplicable).NetpropertytaxesdoNOTincludespecialassessmentsorcharges,delinquentinterest,orwoodland,forestcroplands,ormanagedfor-estlandtaxes.

AttachtoyourScheduleHorH-EZalegiblecopyofthe2009propertytaxbill(s)(payablein2010)foryourhome-stead, or a computer printout obtained either directlyfromthecountyormunicipaltreasurerorfromtheirwebsite.Ifyoufileelectronically,mailthepropertytaxbillorcomputerprintoutwithFormW-RA,nottheelectronicallygeneratedform.Also,amortgagestatement,canceledcheck,installmenttaxstub,ormoneyorderreceiptcan-notbeaccepted.

Thepropertytaxbillcopyorcomputerprintoutmustshowtheyear,nameoftheowner(s),assessedvalueoflandandimprovements,legaldescriptionorpropertyaddress,

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andtaxesbeforeandafterstateaidsandcredits.Itmusthavelinesforspecialassessmentsandthelotteryandgamingcredit.

In certain cases you must reduce your net propertytaxesor attachadditional information.ScheduleH fil-ersshouldseetheexceptionsbelowandonpages13and14.ScheduleH-EZfilersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.

Exceptions:Homeowners(alsosee“Exceptions:Homeownersand/orRenters,”onpages13and14)

1. Iftherearenamesonthepropertytaxbillotherthanyours (or your spouse’s if you were married andlivedtogetherduringallof�009),attachacopyofadocumentshowingyourownershippercentageorlifeestate.Thedocumentcouldbeadeed,landcontract,divorcejudgment,finaljudgmentinanestate,ortrustinstrument.Alsoseeparagraph�below.

�. Ifyouownedyourhomesteadwithothers in�009,useonlythatportionof thenetpropertytaxesthatreflectsyourpercentageofownership,unlessoneofthefollowingsituationsapplies.

a) Iftheotherownerwasyourspousewholivedwithyouduringallof�009,youmayuseallofthenetpropertytaxes.

b) Iftheotherownerdidnotliveinthehomesteadand youpaidorwill payall theproperty taxes,usetheportionoftaxesreflectingyourownershippercentageonline13(line8ofScheduleH-EZ),and use the other owner’s share of taxes online14c(line9cofScheduleH-EZ)asrent.

c) Ifyou inheritedapartialownership interestandarerequiredbythetermsofthedecedent’swilltopayallthepropertytaxes,youmayuseallthepropertytaxesfromthedateofdeath.Submitacopyofthewilltoverifytherequirement.

3. If you owned and lived in a mobile or manufac-tured home in 2009, fill in on line 13 (line 8 ofScheduleH-EZ) the net property taxes from your2009 personal property tax bill (payable in 2010).Write“mobilehome”or“manufacturedhome”onthepropertytaxbill.Ifyouownedthelandonwhichyourmobileormanufacturedhomewaslocated,fillinthe2009netpropertytaxesfor the land.Alsofill inonline13(line8ofScheduleH-EZ)any2009municipalpermit fees you paid to the municipality (or to theownerofthelandifyourentedtheland).

4. Ifyousubmittwoormorepropertytaxbillsforonehomestead,attachadrawingshowingthedescription,size,andlocationofeachparcel.

5. Ifthepropertytaxbillforyourhomesteaddoesnotshowany lotteryandgamingcredit,dooneof thefollowing:

a) Ifyoureceivedorwillreceivealotteryandgamingcredit separately, subtract the credit from theamountshownonyourpropertytaxbill.Includeonlythenetamountonline13(line8ofSched-uleH-EZ).Attachanoteindicatingtheamountofthelotteryandgamingcredit.

b) If youdidnotandwillnot receivea lotteryandgamingcreditonyourhomesteadfor�009,attachanoteexplainingthis.

n Line14(Line9ofScheduleH-EZ)–Renters

Ifheatwasincludedinyourrent,fillintheamountfromline13aofyourrentcertificate(s)online14aofSched-uleH(line9aofScheduleH-EZ).Fillin20%(.20)ofthatamountonline14b(line9bofScheduleH-EZ).

Ifheatwasnotincludedinyourrent,fillintheamountfrom line13a of your rent certificate(s) on line 14c ofScheduleH(line9cofScheduleH-EZ).Fillin25%(.25)ofthatamountonline14d(line9dofScheduleH-EZ).

DONOTCHANGEanyof the informationon the rentcertificate your landlord has prepared for you. Thedepartment will not accept altered rent certificates. Ifanyinformationhasbeenorneedstobechanged,yourlandlordmustprepareanewrentcertificate.

AttachtoyourScheduleHorH-EZtherentcertificate(s)completedandsignedbyyour landlord(s).Aseparaterent certificate must be attached for each homesteadforwhichyouareclaiming�009homesteadcredit.Onlyrent paid for �009 may be used in determining yourhomesteadcredit.Ifyoufileelectronically,mailthesignedrentcertificate(s)withFormW-RA,nottheelectronicallygeneratedform.

In certain cases you must reduce your rent or attachadditionalinformation.ScheduleHfilersshouldseetheexceptionsonpages13and14.ScheduleH-EZ filersshouldseeExceptionintheinstructionsforSTEP4ofScheduleH-EZ.

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Exceptions:Renters(alsosee“Exceptions:Home-ownersand/orRenters”below).

1. If thenumberofoccupantson line11dof the rentcertificateismorethanone(yourspouseandminorchildren should not be included), and each occu-pantdidnotpayanequalshareoftherent,fillintheSharedLivingExpensesScheduleonthebottomofthe rent certificate to compute your allowable rentpaidforoccupancyonly.

�. If your landlord will not sign your rent certificate,completelines1through13ontherentcertificate.If foodorserviceswereprovidedbyyour landlord,indicate what items were provided and fill in yourestimatedvalueof these itemson line12. If theseitemswerenotprovided,fillin0online12.Checktheboxonline5oftherentcertificate.Attachit,alongwithacopyofeachcanceledcheckormoneyorderreceiptyouhavetoverifyyourrent.Ifyoudonothaveverificationofyourrentpaid, thehomesteadcreditwillnotbeallowed.

3. Onlyrentpaidforahomesteadsubjecttopropertytaxesmaybeclaimed.However,rentmaybeclaimedforpropertythatisownedandoperatedbyamunicipalhousingauthoritycreatedundersec.66.1201,Wis.Stats.,thatmakespaymentsinlieuofpropertytaxestothemunicipality.

4. If in 2009 you rented amobile ormanufacturedhome or the land on which it was located, attachacompleted rentcertificate.On line14aor14cofScheduleH(line9aor9cofScheduleH-EZ),fillintherentfromline10band/or13aoftherentcertificate.Asarenterofamobileormanufacturedhome,anymobile ormanufactured home taxes ormunicipalpermitfeesyoupaidmayonlybeclaimedasrent.

Exceptions:Homeownersand/orRenters

1. Ifduring2009youwereseparatedfromyourspouse,you became married or divorced, or your spousedied,readtheappropriatesection(s)ofthe“SpecialInstructions”onpages15and16beforeyoucompleteline13or14.

�. If you moved during �009, review instructions a)throughg)belowandfolloweachthatapply.

a) Attach a schedule listing the address of eachdwellingandthedatesyoulivedtherein�009.

b) Claimtheproratedpropertytaxesorrentonlyforthe timeyouoccupiedeachdwelling in�009. Ifyouareclaiminglessthan12monthsofpropertytaxesand/orrent,attachanoteexplainingwhereyoulivedforthebalanceof�009.

c) Do not claimmore than 12months of propertytaxesand/orrent.Ifyoupaidpropertytaxesand/orrent for twodwellingsfor thesametimeperiod,claim only the amount for where you actuallylived.

d) If you owned your homestead, claim only theportionofpropertytaxesproratedforthetimeyoubothownedandoccupiedit.

e) Ifyousoldyourhomesteadin�009,attachacopyoftheclosingstatementtoverifyyourownershipofthesoldhomestead,theproratedpropertytaxes,andthedateofsale(alsoseetheincomeinstruc-tionsforline11c,onpage10).

f) Ifyoupaidrentformorethanonehomesteadfor�009,attachaseparaterentcertificateforeachhomestead.

g) Ifyoumovedfromahomesteadyouownedtotax-exempthousing,seeparagraph8onpage14.

3. If your home or property was not used solely forpersonalpurposeswhileyoulivedthereandwasnotpartofafarm(seedefinitionF.�onpage6),youmustallocatepropertytaxesorrentbetweenpersonaluseand:a)businessorrentaluseforwhichadeductionisallowedorallowableforfederaltaxpurposes;orb)useofaseparateunitbyothersrentfree.Placeacheckmarkinthedesignatedareaaboveline13,andcompleteSchedule�onpage3ofScheduleH;claimonlythepersonalportionofpropertytaxesorrent.

Examplesofpartbusinessuseinclude:

1) havingastoreorofficeonthesamepropertyasyourhome,

2) using one room of your home exclusively forstoringproductsyousell,and

3) providingchildcareforothersinyourhome.

Example:During2009youownedatriplexandlivedin oneof the threeequal-sizedunits; net propertytaxeswere$3,000.Claim$1,000ofpropertytaxes(one-thirdof$3,000)on line13,whether theotherunitswererentedout,availableforrent,orusedbyothersrentfree.

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Example: In �009 you used one room of yourfive-roomhouseexclusivelyforbusiness;netprop-erty taxeswere$1,500.Sinceone-fifthof the totalpropertytaxesareforbusinessuse,claim$1,200ofpropertytaxes(four-fifthsof$1,500)online13.

4. If your homewas onmore than one acre of landandwasnotpartofafarm,youmayclaimonlytheproperty taxesorrentonyourhomeandoneacreofland.Placeacheckmarkinthedesignatedareaaboveline13.Homeowners:CompleteSchedule1onpage3ofScheduleH.Renters:Attachastatementfromyourlandlord,indicatingtheamountofrentforyourhomeandoneacreofland.

5. If for anymonth of 2009 you received either: a)aWisconsinWorks(W�)paymentofanyamount;orb)countyreliefof$400ormore,placeacheckmarkinthedesignatedareaaboveline13.FillinSchedule3onpage3ofScheduleHtocomputeyourreducedpropertytaxesorrent.

6. Ifyourhomewaspartofafarm,youmayclaimpropertytaxesorrentonupto120acresoflandadjoiningyourhome,andallimprovementsonthose120acres.Placeacheckmark in thedesignatedareaabove line13.Do not claim property taxes or rent formore than120acresoflandorforlandthatdoesnotadjoin.

7. Ifyourhomeorpropertywasnotpartofafarmbutwasonmorethanoneacreofland,anditwasnotusedsolelyforpersonalpurposes(seeparagraph3intherightcolumnonpage13),placecheckmarksinthedesignatedareasaboveline13andcompletebothSchedule1andSchedule2onpage3ofScheduleH.Fillintheamountfromline9ofSchedule1online1ofSchedule�.

8. If you have moved from a homestead that youownedtotax-exempthousingandhavetriedtosellyourformerhomestead,youmayclaimthepropertytaxeswhileyoustillownit,forupto12monthsafteryoumoved, provided: a) the tax-exempt housingyoumoved to isnotamunicipalhousingauthoritymakingpaymentsinplaceoftaxesoracorrectionalordetentionfacility;andb)youdonotrentorleaseyourformerhomesteadtoanotherperson.

If your claim is based on this provision, attach acompleteexplanation, indicating thatyouhavenotrentedorleasedthehomestead,thedateyoumovedtothetax-exempthousing,andwhatattemptsweremadetosellthehomestead.

9. Ifyoufileafederalbusinessorrentalschedule,listoneachscheduletheaddressofeachproperty.

n Lines16Through19–CreditComputation

Refertothe�009HomesteadCreditComputationTablesAandBonpages17and18todetermineyourhome-steadcredit.IfyouwanttheDepartmentofRevenuetocomputeyourcredit,donotcompletetheselines.Thedepartmentwillnotifyyouoftheamountofyourcredit.

SignandDateYourClaim

Besureyou(andyourspouseifresidingtogether)signanddateyourScheduleHatthebottomofpage�.Alsoincludeyourdaytimephonenumber.

Ahomesteadcreditclaimmaynotbesignedfororfiledonbehalfofadeceasedperson.Theclaimantmustbelivingatthetimetheclaimisfiled.

HowtoAssemble

BeforeyouassembleyourWisconsinincometaxreturn(ifyouarefilingone)andhomesteadcreditclaim,makeacompletecopy.Keepthecopyforyourrecords.StaplethetaxreturnandhomesteadcreditclaimtogetherINTHEFOLLOWINGORDER:

• Wisconsin income taxForm1,1A,or1NPR*. See“How,When,andWheretoFile”onpage5,PartC.1,paragraph3,ifyoualreadyfiledyourtaxreturn.

• ScheduleHorScheduleH-EZ

• Completed2009rentcertificate(s)and/orcopyof2009propertytaxbill(s)(payablein2010)

• Otherhomesteadcreditnotes,schedules,etc.

• OtherWisconsin schedules* (for example, Sched-uleWDorI)

• Forms1099-R(whetherWisconsinreturnisnecessaryornot)

• Wagestatements*

• Copyoffederalincometaxreturnandschedules*(notnecessaryifWisconsinreturnisaForm1A)

*OmitifnoWisconsinincometaxreturnisfiled.

ChecklistandTipsPage

Toavoiddelaysinreceivingyourrefund,seethechecklistonthefrontcoverandtipsonpaperfilingyourhomesteadclaimonpage�.

LineInstructions

15

Note:Thefollowinginstructionsdonotapplyifyouweresingle during all of �009, or if you were married andresidedwithyourspouseduringallof�009.

Theseinstructionsapplytoyouonlyifduring�009youwereseparatedfromyourspouseforallorpartoftheyear,youbecamemarriedordivorced,oryourspousedied.Itisnotnecessarytoreadall5PartsoftheSpecialInstructions;referonlytothePartorPartsthatpertaintoyoursituation.

In these instructions, “yourown income”or “yourownmarital property income”means income or maritalpropertyincomegeneratedbyyourservicesandproperty.“Yourspouse’sincome”or“yourspouse’smaritalpropertyincome”means income ormarital property incomegeneratedbyyourspouse’sservicesandproperty.

FormoreinformationaboutWisconsin’smaritalpropertylaworaboutothertermsusedintheseinstructions,suchas“notification,”“maritalproperty”income,“nonmaritalproperty”income,and“individualproperty,”refertoPub-lication109,Tax Information for Married Persons Filing Separate Returns and Persons Divorced in 2009,whichisavailableatanyDepartmentofRevenueofficeorfromtheInternetatwww.revenue.wi.gov.

Part1 MarriedbutSeparatedALLof2009(includingonespouseinanursinghome)

Income–

a) Neitherspousenotifiedtheotherof income– Ifyouandyourspouseweremarriedbutyoulivedapartduringtheentireyear,andneitherspousenotifiedtheotheroftheamountandnature(type)ofmaritalprop-ertyincome,reportallofyourownhouseholdincomeonScheduleH,andnoneofyourspouse’sincome.Ifyourspousewasinanursinghomeandyoureceiveda“communityspouseincomeallowance”undertheSpousalImpoverishmentProgram,thatincomeisnotincludableinyourhouseholdincome.

Answer“No”toquestion6bonScheduleH.

b) One or both spouses notified other spouse– Ifyouandyourspouseweremarriedbutyoulivedapartduring the entire year, and either spouse (or both)notifiedtheotherofmaritalpropertyincome,computehouseholdincomeasexplainedinPart2.b.

Taxes/Rent –Computeproperty taxesand/or rentasexplainedinPart2.

Part2 MarriedbutSeparatedPARTof2009(includingonespouseinanursinghome)

Income–Ifyouandyourspousewereseparatedforpartof�009,computehouseholdincomeasfollows:

a) For the timeyouweremarriedand livingwithyourspousein�009,includealloftheincomeofbothyouandyourspouse.

b) Forthetimeyouweremarriedbutlivingapartin�009,computehouseholdincomeunderWisconsin’smaritalproperty law.Undermaritalproperty law,youmustreportall of yourownnonmarital property incomeand none of your spouse’s nonmarital propertyincome.Theamountofmaritalpropertyincomeyoumustreportdependsonwhetheryouoryourspousenotifiedeachotheroftheamountandnature(type)ofmaritalpropertyincomeeachofyougeneratedduringthattime,asfollows:

1. Ifyoudidnotnotifyyourspouse,reportallofyourown marital property income. If you did notifyyourspouse,reportone-halfofyourownmaritalpropertyincome.

�. If your spouse did not notify you, do not reportanyofyourspouse’smaritalproperty income. Ifyourspousedidnotifyyou,reportone-halfofyourspouse’smaritalpropertyincome.

Answer question 6b on Schedule H, relating tonotification.

Exceptions: Themaritalproperty lawdoesnotapplyduringanytimeyourspousewasnotdomiciledin(wasnotaresidentof)Wisconsin.

Amaritalpropertyagreementorunilateralstatementhasnoeffectincomputingyourhouseholdincome.

Ifyourspousewasinanursinghomeandyoureceiveda “community spouse income allowance” under theSpousal Impoverishment Program, that income is notincludableinyourhouseholdincome.

Taxes /Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2009,plus only your ownproperty taxes and/or rent for thebalanceof�009.

CAUTION:Yourhomeispresumedtobemaritalproperty.Ifyoucontenditsclassificationissomethingelse(suchas individualproperty),youmustprovideproofof thatclassification;seeitemc)under“Attachments.”

Ifyourhomeismaritalproperty,youpaidallofthe�009propertytaxes,andyoulivedinthathomewhilelivingapartfromyourspouse,one-halfofthepropertytaxesforthatportionoftheyearmustbetreatedasrent.

SpecialInstructions

16

Example:Youlivedapartfromyourspouseforthelast3months of 2009.Your home ismarital property andyoupaidallofthe2009propertytaxes($1,200).Includeonline13thecombinedpropertytaxesofyouandyourspouseforthe9monthsyoulivedtogether($900).Thepropertytaxesyoupaidforthe3monthsyoulivedapart($300) must be treated as though one-half was rent.Includeone-half($150)aspropertytaxesonline13andtheotherone-half($150)asrentonline14c.

Attachments–Attachallofthefollowingitems:

a) Astatementindicatingthedatesin2009that1)youweremarriedandlivingwithyourspouse,and�)youweremarriedbutlivingapartfromyourspouse.

b) Aschedulelistingandidentifyingincomeasfollows:

1. Forthetimeyouweremarriedandlivingtogetherduring�009,alloftheincomeofbothyouandyourspouse.

�. For the time you were married but living apartduring�009–

• Allofyourownincome(ifyoudidnotnotifyyourspouseofyourmaritalpropertyincome).

• Yourownnonmaritalpropertyincomeandone-halfofyourownmaritalpropertyincome(ifyounotified your spouse of your marital propertyincome).

• One-half of your spouse’s marital property in-come(ifyourspousenotifiedyouofhisorhermaritalpropertyincome).

c) Information to prove the property is not maritalproperty (if you claim all the property taxes), suchas:

1. A copy of the deed or other ownershipverification.

�. Astatementofhowitwasacquired(purchase,gift,etc.)andthedate.

3. A listing of the source of funds used to pay forimprovementsandmortgage/loanpaymentssinceJanuary1,1986.

Part3 MarriageTookPlacein2009

Income–Includeyourownincomeforallof�009,plusyourspouse’sincomefromthedateofthemarriagetoDecember31,2009.

Taxes/Rent–Youmayclaimyourownpropertytaxesand/orrentfortheperiodof2009priortoyourmarriage,plusyourcombinedpropertytaxesand/orrentfromthe

date of yourmarriage toDecember 31, 2009. If youresidedtogetheranddidnotpayanequalshareofrentpriortoyourmarriage,fillintheSharedLivingExpensesScheduleonthebottomoftherentcertificate.

Attachments–Attachallofthefollowingitems:

a) Ascheduleshowingthecomputationofyourhouse-holdincome.

b) Astatementindicatingthedatesyouresidedtogetherduring�009.

Part4 DivorceTookPlacein2009

Income–Computehouseholdincomeasfollows:

a) For the timeyouweremarriedand livingwithyourspousein�009,includealloftheincomeofbothyouandyourspouse.

b) For the time you were married but living apart in�009,computehouseholdincomeunderWisconsin’smaritalpropertylaw,asexplainedinparagraphb)ofthe“Income”instructionsinPart2.

c) Forthetimeyouwerenotmarriedin�009(afteryourdivorce),reportonlyyourownincome.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentforthetimeyoulivedtogetherin2009,plus only your ownproperty taxes and/or rent for thebalanceof2009.Seethe“CAUTION”inthe“Taxes/Rent”instructionsinPart�.

Attachments–Attachallofthefollowingitems:

a) All the items listed in the “Attachments” section inPart�.

b) Ascheduleofyourownincomeforthetimeyouwerenotmarriedin�009(afteryourdivorce).

c) Acompletecopyofthedivorcejudgment,includingthefinalstipulationormaritalsettlementagreement(ifyouclaimallthepropertytaxesforthetimeafterthedivorce).

Part5 SpouseDiedin2009

Income–Includeyourownincomeforallof�009,plusyourspouse’sincomeuptothedateofdeath.

Taxes/Rent–Youmayclaimyourcombinedpropertytaxesand/orrentuptothedateofdeath,plusyourownpropertytaxesand/orrentforthebalanceof2009.

Attachments–Attachastatementindicatingthedateofyourspouse’sdeath.

SpecialInstructions

17

- 8,000 0 8,000 8,115 5 8,115 8,230 15 8,230 8,345 25 8,345 8,460 35 8,460 8,575 45

8,575 8,690 56 8,690 8,805 66 8,805 8,920 76 8,920 9,035 86 9,035 9,150 96

9,150 9,265 106 9,265 9,380 116 9,380 9,495 126 9,495 9,610 136 9,610 9,725 147

9,725 9,840 157 9,840 9,955 167 9,955 10,070 177 10,070 10,185 187 10,185 10,300 197

10,300 10,415 207 10,415 10,530 217 10,530 10,645 227 10,645 10,760 237 10,760 10,875 248

10,875 10,990 258 10,990 11,105 268 11,105 11,220 278 11,220 11,335 288 11,335 11,450 298

11,450 11,565 308 11,565 11,680 318 11,680 11,795 328 11,795 11,910 339 11,910 12,025 349

12,025 12,140 359 12,140 12,255 369 12,255 12,370 379 12,370 12,485 389 12,485 12,600 399

12,600 12,715 409 12,715 12,830 419 12,830 12,945 430 12,945 13,060 440 13,060 13,175 450

13,175 13,290 460 13,290 13,405 470 13,405 13,520 480 13,520 13,635 490 13,635 13,750 500

13,750 13,865 510 13,865 13,980 520 13,980 14,095 531 14,095 14,210 541 14,210 14,325 551

14,325 14,440 561 14,440 14,555 571 14,555 14,670 581 14,670 14,785 591 14,785 14,900 601

14,900 15,015 611 15,015 15,130 622 15,130 15,245 632 15,245 15,360 642 15,360 15,475 652

15,475 15,590 662 15,590 15,705 672 15,705 15,820 682 15,820 15,935 692 15,935 16,050 702

16,050 16,165 712 16,165 16,280 723 16,280 16,395 733 16,395 16,510 743 16,510 16,625 753

16,625 16,740 763 16,740 16,855 773 16,855 16,970 783 16,970 17,085 793 17,085 17,200 803

17,200 17,315 814 17,315 17,430 824 17,430 17,545 834 17,545 17,660 844 17,660 17,775 854

17,775 17,890 864 17,890 18,005 874 18,005 18,120 884 18,120 18,235 894 18,235 18,350 905

18,350 18,465 915 18,465 18,580 925 18,580 18,695 935 18,695 18,810 945 18,810 18,925 955

18,925 19,040 965 19,040 19,155 975 19,155 19,270 985 19,270 19,385 995 19,385 19,500 1,006

19,500 19,615 1,016 19,615 19,730 1,026 19,730 19,845 1,036 19,845 19,960 1,046 19,960 20,075 1,056

20,075 20,190 1,066 20,190 20,305 1,076 20,305 20,420 1,086 20,420 20,535 1,097 20,535 20,650 1,107

20,650 20,765 1,117 20,765 20,880 1,127 20,880 20,995 1,137 20,995 21,110 1,147 21,110 21,225 1,157

21,225 21,340 1,167 21,340 21,455 1,177 21,455 21,570 1,187 21,570 21,685 1,198 21,685 21,800 1,208

21,800 21,915 1,218 21,915 22,030 1,228 22,030 22,145 1,238 22,145 22,260 1,248 22,260 22,375 1,258

22,375 22,490 1,268 22,490 22,605 1,278 22,605 22,720 1,289 22,720 22,835 1,299 22,835 22,950 1,309

22,950 23,065 1,319 23,065 23,180 1,329 23,180 23,295 1,339 23,295 23,410 1,349 23,410 23,525 1,359

23,525 23,640 1,369 23,640 23,755 1,379 23,755 23,870 1,390 23,870 23,985 1,400 23,985 24,100 1,410

24,100 24,215 1,420 24,215 24,330 1,430 24,330 24,445 1,440 24,445 24,500 1,448 24,500 ormore 1,450

2009HomesteadCreditComputationTableA

14,900

10,300

Enteronline17(line12of

ScheduleH-EZ)At

leastButless

than

Ifline12c(line7cofScheduleH-EZ)is

Enteronline17(line12of

ScheduleH-EZ)At

leastButless

than

Ifline12c(line7cofScheduleH-EZ)is

Enteronline17(line12of

ScheduleH-EZ)At

leastButless

than

Ifline12c(line7cofScheduleH-EZ)is

19,500

21,800

17,200

12,600 24,100

18

– .01 0 .01 10 10 10 20 12 �0 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 ��0 �30 180 230 240 188 240 250 196

250 260 204 260 270 212 270 280 220 �80 �90 228 �90 300 236

300 310 244 310 320 252 3�0 330 260 330 340 268 340 350 276

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

500 1,000 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 ormore 1,160

250 750 1,250

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 6�0 630 500 630 640 508 640 650 516

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 8�0 830 660 830 840 668 840 850 676

850 860 684 860 870 692 870 880 700 880 890 708 890 900 716

900 910 724 910 920 732 9�0 930 740 930 940 748 940 950 756

950 960 764 960 970 772 970 980 780 980 990 788 990 1,000 796

2009HomesteadCreditComputationTableB

YourCreditis

Atleast

Butlessthan

Ifline18(line13ofScheduleH-EZ)is

YourCreditis

Atleast

Butlessthan

Ifline18(line13ofScheduleH-EZ)is

YourCreditis

Atleast

Butlessthan

Ifline18(line13ofScheduleH-EZ)is