Tax 14.02 NoteExamples: Examples of 2 dwellings occupied concurrently include:
Tax 14.02 Note1) A claimant maintains a permanent homestead and lives part of the year at a summer cottage which he or she owns.
Tax 14.02 Note2) A claimant moves from one apartment to another and pays rent for both apartments for a two-month period.
Tax 14.02(6)(6) Temporary absence from homestead. A claimant who is temporarily absent from a homestead and who does not establish a homestead elsewhere is considered to reside in the homestead for the period of the temporary absence. Tax 14.02 NoteExamples: 1) A person is in the hospital at the end of the calendar year and it is expected that the absence is temporary. The person is considered to reside in the homestead from which the person is temporarily absent.
Tax 14.02 Note2) A person seasonally employed away from the homestead is treated similarly as in example 1.
Tax 14.02(7)(7) Domicile of armed forces member. A member of the United States armed forces stationed outside Wisconsin who retains a Wisconsin domicile and maintains a Wisconsin homestead shall be eligible for a homestead credit if otherwise qualified, even though the member does not occupy the homestead during the year to which the claim relates or at the time of filing the claim. The absence from the Wisconsin homestead is considered to be a temporary absence. Tax 14.02(8)(8) Citizens of other countries. Under s. 71.52 (1), Stats., a citizen of a country other than the United States is not eligible for a homestead credit unless the person is a resident alien for federal tax purposes who does not intend to return to his or her homeland. Tax 14.02 NoteExample: A citizen of another country is in the United States for educational purposes and is required to leave the United States when the educational program is completed. This person is not eligible for a homestead credit.
Tax 14.02(9)(9) Person claiming a farmland preservation credit. Under s. 71.58 (1) (b), Stats., a person is not eligible for a homestead credit if the person qualifies for and claims a farmland preservation credit for the same year to which a homestead credit claim relates. However, if a person who has claimed a farmland preservation credit withdraws the claim, the person is no longer ineligible to receive a homestead credit because of the filing of a farmland preservation credit claim. Withdrawal of the farmland preservation credit claim shall be in writing. A homestead credit claim filed after the withdrawal of a farmland preservation credit claim shall be filed by the normal deadline for filing a homestead credit claim or the department shall disallow the claim. Tax 14.02 NoteExample: A 2017 homestead credit claim filed after the withdrawal of a 2017 farmland preservation credit claim must be filed on or before April 15, 2022.
Tax 14.02 NoteNote: A written withdrawal of a farmland preservation credit claim should be mailed to Wisconsin Department of Revenue, P.O. Box 8906, Madison, WI 53708-8906.
Tax 14.02(10)(10) Person claimed as a dependent. Under s. 71.53 (2) (d), Stats., a person does not qualify for a homestead credit if the person is claimed as a dependent for federal income tax purposes during the year to which the claim relates, unless the person claiming a homestead credit is 62 years of age or older as of December 31 of the claim year. However, a person is not disqualified if any of the following apply: Tax 14.02(10)(a)(a) The person is improperly claimed as a dependent on a federal income tax return. Tax 14.02(10)(b)(b) The person qualifies to be claimed as a dependent on a federal income tax return but is not claimed. Tax 14.02(10)(c)(c) The person is properly claimed as a dependent on a federal income tax return but on a later amended federal income tax return is not claimed. Tax 14.02(11)(11) Deceased claimant. Under s. 71.53 (1) (b), Stats., a person must be alive at the time a homestead credit claim is filed. A claim completed and signed but not filed until after a person’s death shall be denied. Tax 14.02 NoteNote: The qualification for a homestead credit of a person who becomes married or divorced during a claim year or occupies a separate dwelling from his or her spouse for any part of a claim year is described in s. Tax 14.06. Tax 14.02 HistoryHistory: Cr. Register, February, 1990, No. 410, eff. 3-1-90; r. (2) (c) and am. (5), (9), (10) and (11), Register, July, 2000, No. 535, eff. 8-1-00; CR 21-085: am. (9) (Example) Register August 2022 No. 800, eff. 9-1-22. Tax 14.03Tax 14.03 Household income and income. Tax 14.03(1)(1) Purpose. This section clarifies the meaning of“household income” and “income” includable in household income as the terms apply to homestead credit claims. Tax 14.03(3)(a)(a) Under s. 71.52 (5), Stats., a deduction of $500 is allowed for each of the claimant’s dependents, as defined in s. 152 of the Internal Revenue Code, who have the same principal abode as the claimant for more than 6 months during the calendar year to which a claim for homestead credit relates. A claimant may multiply the number of dependents with the same principal abode for more than 6 months by $500 and subtract the result from the total of the income items to arrive at household income. Tax 14.03 NoteExample: A claimant and the claimant’s spouse claim 3 dependents on their 2014 federal income tax return, and all 3 dependents have the same principal abode as the claimant for the entire year. Household income items include Wisconsin adjusted gross income of $10,500, depreciation of $1,500 and unemployment insurance of $500.
Tax 14.03 NoteTotal household income is $11,000, consisting of the total of the income items listed, $12,500, minus the dependent deduction of $1,500, which is $500 multiplied by 3 dependents.