Wisconsin Homestead Credit Claim

Homestead Credit Claim
2023 I-016 Schedule H Wisconsin Homestead Credit Claim (fillable)
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Wisconsin
homestead credit

Claimant’s social security number

Spouse’s social security number

Claimant’s legal last name

Claimant’s legal first name

M.I.

Spouse’s legal last name

Spouse’s legal first name

M.I.
Apt. no.

Current home address (number and street)

City or post office

State

Zip code

Clear

2023

Check here if
an amended return

Check below then fill in either the name of the city,
village, or town, and the county in which you lived
at the end of 2023.
Village

City

For questions 1a through 1d, see pages 4 and 10 of the instructions.

Print

Town

City, village,
or town
County of
Special
conditions

(See page 10.)

	 1a	 What was your age as of December 31, 2023? (If you were under 18, you do not qualify for homestead credit for 2023.) 	 1a	 Fill in age
	

b	 What was your spouse’s age as of December 31, 2023? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1b	 Fill in age

	

c	 If you and your spouse were under age 62 as of December 31, 2023, were you or your spouse disabled? . . . . . 	 1c		

	
		

d	 If you and your spouse were not disabled, and under age 62, did you or your spouse have positive earned
income (see page 7) in 2023? (If “No”, you do not qualify) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1d		

Yes	

No

Yes	

No

	 2	 Were you a legal resident of Wisconsin from 1-1-23 through 12-31-23? (If “No,” you do not qualify.) . . . . . . . . . . 	2		

Yes	

No

	 3	 Were you claimed or will you be claimed as a dependent on someone else’s 2023 federal income tax return?
		
(If “Yes” and you were under age 62 on December 31, 2023, you do not qualify.) . . . . . . . . . . . . . . . . . . . . . . . . . . 	3		

Yes	

No

	 4a	 Are you now living in a nursing home? (If “Yes,” indicate the date you entered	
		
nursing home name and address	

and the
) . . .  	4 a		

Yes	

No

b	 If “Yes,” are you receiving medical assistance under Title XIX? (If both 4a and 4b are “Yes,” you do not qualify.) 	. . . .  	4 b		

Yes	

No

	

	 5	 Did you become	

married or	

divorced in 2023? (If “Yes,” fill in date	

; see pages 23 and 24.) .5		

Yes	

No

	 6a	 If married for any part of 2023, did you and your spouse maintain separate homes during any part of the year?
		
(If “Yes,” see page 22.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	6a		

Yes	

No

b	 If you and your spouse maintained separate homes while married during 2023, did either spouse notify
the other of their marital property income? (See page 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	6 b		

Yes	

No

	
		

Print numbers like this 
Household Income

Not like this 

NO COMMAS; NO CENTS

Include all 2023 income as listed below. If married, include the incomes of both spouses. See pages 10 to 17.

	 7		 Wisconsin income from your 2023 income tax return (see page 11)  . . . . . . . . . . . . . . . . . . . . . . .  	7

.00

	 8		 If you or you and your spouse are not filing a 2023 Wisconsin return, fill in Wisconsin
taxable income on lines 8a and 8b.

.00 = . . .  	8a

.00

		
b	 Other taxable income. Attach a schedule listing each income item (see page 11)  . . . . . . . . . . . .  	8b

.00

		
c	 Medical and long-term care insurance subtraction. Enter as a negative number  . . . . . . . . . . . . .  	8c

.00

	 9		 Nontaxable household income. Do not include amounts filled in on line 7, 8a, or 8b.
		
a	 Unemployment compensation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	9a

.00

		
b	 Social security, federal and state SSI, SSI-E, SSD, and CTS payments.
Include Medicare premium deductions (see page 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	9b

.00

		
a	Wages	

.00 +	Interest	

.00 +	Dividends	

		
c	 Railroad retirement benefits. Include Medicare premium deductions . . . . . . . . . . . . . . . . . . . . . . . . 	9c

.00

		
d	 Pensions and annuities, including IRA, SEP, SIMPLE, and qualified plan distributions (see page 13) .	9d

.00

		
e	 Contributions to deferred compensation plans (see box 12 of wage statements, and page 13) . . . . 	9e

.00

		
f	 Contributions to IRA, self-employed SEP, SIMPLE, and qualified plans . . . . . . . . . . . . . . . . . . . . . . 	9f

.00

		
g	 Interest on United States securities (e.g., U.S. Savings Bonds) and state and municipal bonds . . . . 	9g

.00

		
h	 Scholarships, fellowships, grants (see page 14), and military compensation or cash benefits . . . . . 	9h

.00

		
i	 Child support, maintenance payments, and other support money (court ordered) . . . . . . . . . . . . . . 	9i

.00

		
j	 Wisconsin Works (W2), county relief, kinship care, and other cash public assistance (see page 14) . . 	9j

.00

	10		 Add lines 7 through 9j. Enter here and on line 11a, at the top of page 2 . . . . . . . . . . . . . . . . . . . . . 	10

.00

I-016i

2023 Schedule H	Page
2 of 4
Name
SSN

	11	a	 Enter amount from line 10 here  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11a

.00

		
b	 Workers’ compensation, income continuation, and loss of time insurance (e.g., sick pay) . . . . . . . . 	11b

.00

		
c	 Gain from sale of home excluded for federal tax purposes (see page 14)  . . . . . . . . . . . . . . . . . . . . 	11c

.00

		
d	 Other capital gains not taxable (see page 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11d

.00

		
e	 Net operating loss carryforward or carryback and capital loss carryforward (see page 14)  . . . . . . 	11e

.00

		
f	 Income of nonresident spouse or part-year resident spouse; nontaxable income from
			 sources outside Wisconsin; resident manager’s rent reduction; clergy housing allowance;
			 and nontaxable Native American income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11f

.00

		
g	 Partner’s, LLC member’s, and tax-option (S) corporation shareholder’s distributive share of
			 depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs.
			 If none was claimed, write “None” on federal Schedule E, Part II, near the entity’s name  . . . . . . . 	11g

.00

		
h	 Car or truck depreciation (standard mileage rate) (see page 15)  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11h

.00

	 	 i	 Other depreciation, Section 179 expense, depletion, amortization, and intangible drilling costs  . .  	11i

.00

		
j	 Disqualified losses (see Schedule 4, on page 4 of Schedule H)  . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11j

.00

	12	a	 Subtotal. Add lines 11a through 11j (if less than the total of lines 13, 14a, and 14c, see page 16)  . . .  	12a

.00

		
b	 Number of qualifying dependents. Do not count yourself or your spouse (see page 17) 	

x $500 = 		12b

.00

		
c	 Household income. Subtract line 12b from line 12a (if $24,680 or more, no credit is allowed)  . . . .  	12c

.00

Taxes and/or Rent

See pages 17 to 20.

A	
	

Check here if your home was located on more than one acre of land and was not part of a farm; see Schedule 1,
on page 3 of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  A

B	

Check here if your home was located on more than one acre of land and was part of a farm . . . . . . . . . . . . . . . . . . . .  B

C	
	

Check here if your home was used for other than personal or farm purposes while you lived there in 2023; see
Schedule 2, on page 3 of Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  C

D	
	

Check here if you received Wisconsin Works (W2) payments or county relief during 2023; see Schedule 3, on
page 4 of Schedule H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  D

	13		 Homeowners – Net 2023 property taxes on your homestead, whether paid or not  . . . . . . . . . . . . 	13

.00

	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	

.00 x  .20 (20%)  = 	14b

.00

			 Heat not included (8b of rent certificate is “No”) . . . . . . . . . . 14c	

.00 x  .25 (25%)  = 	14d

.00

	15		 Total of lines 13, 14b, and 14d (or amount from line 6 of Schedule 3)  . . . . . . . . . . . . . . . . . . . . . . . . . . 	15	

.00

Don’t delay your refund. Attach all necessary documents. See page 21.
Credit Computation

	16		 Fill in the smaller of (a) amount on line 15 or (b) $1,460  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	16

.00

	17		 Using the amount on line 12c, fill in the appropriate amount from Table A (page 25)  . . . . . . . . . . 	17

.00

	18		 Subtract line 17 from line 16 (if line 17 is more than line 16, fill in 0; no credit is allowable)  . . . . 	18

.00

	19		 Homestead credit – Using the amount on line 18, fill in the credit from Table B (page 26)  . . . . . . 	19

.00

			 If filing a Wisconsin income tax return, fill in your homestead credit (line 19) on line 32 of Form 1
			 or line 63 of Form 1NPR.

DON’T file this claim UNLESS a

STOP rent certificate or property tax bill

(or closing statement) is included.

Caution: Sign the return on page 3
and mail complete return to department

2023 Schedule H	Page
3 of 4
Name
SSN
Under penalties of law, I declare this homestead credit claim and all attachments are true, correct, and complete to the best of my knowledge and belief.

Sign
here
Sign
here

Claimant’s signature

Date

Daytime phone number

Spouse’s signature

Date

Daytime phone number

Wisconsin Identity Protection PIN (7 characters)

(	)
Wisconsin Identity Protection PIN (7 characters)

(	)

Caution: Only enter a Wisconsin Identity Protection PIN if you received one from the department (see page 21).
Mail to:

For Department Use Only

	 Wisconsin Department of Revenue
	 PO Box 34
	 Madison WI 53786-0001

C

	 Schedule 1

Allowable Taxes – Home on More Than One Acre of Land

•	 Homeowners: Complete this schedule if your home
was on more than one acre of land and was not part of
a farm (as defined on page 7 of the instructions). Claim
only the property taxes on one acre of land and the
buildings on it.
•	 Renters: If your home was on more than one acre of land
and was not part of a farm, do not complete Schedule 1,
but see exception 4 under “Exceptions: Homeowners
and/or Renters” (page 20) for instructions.
•	Do not complete this schedule if your home was part
of a farm. You may claim the property taxes on up to
120 acres of land adjoining your home and all improvements on those 120 acres.
•	 If you wish to use a different method to prorate your
property taxes, attach to Schedule H your computation
of allowable property taxes.
	 Schedule 2

.

2	 Number of acres of land . . . . . . . . . . . . . .  2
3	 Divide line 1 by line 2 . . . . . . . . . . . . . . . . .  3

.00

4	 Assessed value of improvements
	 (from tax bill) . . . . . . . . . . . . . . . . . . . . . . .  4

.00

5	 Add line 3 and line 4 . . . . . . . . . . . . . . . . .  5

.00

6	 Add line 1 and line 4 (total assessed value) .  6

.00

7	 Divide line 5 by line 6 (carry the decimal
	 to four places) . . . . . . . . . . . . . . . . . . . . . .  7

.

8	 Net 2023 property taxes (see instructions
	 for line 13 of Schedule H, on page 17) . . . . . .  8

.00

9	 Multiply line 8 by line 7. Fill in here and
	 on line 13 of Schedule H or line 1 of
	 Schedule 2 or 3 below . . . . . . . . . . . . . . . .  9

.00

Allowable Taxes/Rent – Home Used Partly for Purposes Other Than Farm or Personal Use

•	 Complete this schedule if your homestead (as defined
on page 8 of the instructions) was not part of a farm but
was used partly for purposes other than personal use
while you lived there in 2023. Only the personal portion
of your property taxes/rent may be claimed.
•	 “Other uses” include part business or rental use where
a deduction is allowed or allowable for tax purposes,
and a separate unit occupied by others rent free.
See paragraph 3 under “Exceptions: Homeowners
and/or Renters” (page 20) for examples and additional
information.

I-016bi

.00

1	 Assessed value of land (from tax bill) . . . .  1

1	 Net 2023 property taxes/rent or
	 amount from line 9 of Schedule 1
	 (see pages 18 to 20) . . . . . . . . . . . . . . . . .  1
2	 Percentage of homestead used
	 solely for personal purposes . . . . . . . . . . .  2
3	 Multiply line 1 by line 2. Fill in here and
	 on line 13, 14a, or 14c of Schedule H,
	 or on line 1 or 2 of Schedule 3 on page 4 .  3

.00
.

%

.00

2023 Schedule H	Page
4 of 4
Name
SSN

	 Schedule 3

Taxes/Rent Reduction – Wisconsin Works (W2) or County Relief Recipients

Complete this schedule if, for any month of 2023, you
received a)  Wisconsin Works (W2) payments of any amount,
or b)  county relief payments of $400 or more. If you received
these payments for all 12 months of 2023, do not complete
Schedule H; you do not qualify for homestead credit.
Example: You received Wisconsin Works payments for
4 months in 2023. Rent paid for 2023 was $4,500, and
heat was included.
Line
	 2	 20% of rent paid ($4,500 x .20) . . . . . . . . . . .  	$900
	 4	 Monthly rent ($900 ÷ 12) . . . . . . . . . . . . . . . . 	$ 475
	 5	 Number of months no Wisconsin Works
		received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	8
	 6	 Reduced rent ($75 x 8 months) . . . . . . . . . . .  	$600
In this example, “600” would be filled in on line 15 of
Schedule H.
	 Schedule 4

1	 Homeowners – fill in the net 2023
	 property taxes on your homestead or the
	 amount from line 3 of Schedule 2 . . . . . . .  1

.00

Renters – if heat was included, fill in
20% (.20), or if heat was not included,
fill in 25% (.25), of rent from line 8a of the
rent certificate(s) or line 3 of Schedule 2 . . .  2

.00

3	 Add line 1 and line 2; fill in the smaller of
	 a) the total of lines 1 and 2, or b) $1,460 . . .  3

.00

4	 Divide line 3 by 12. . . . . . . . . . . . . . . . . . . .  4

.00

2	
	
	
	

5	 Number of months in 2023 for which you
	did not receive a) any Wisconsin Works
	 (W2) payments, or b) county relief
	 payments of $400 or more. . . . . . . . . . . . .  5
6	 Multiply line 4 by line 5. Fill in here and
	 on line 15 of Schedule H. Do not fill in
	 line 13 or 14 . . . . . . . . . . . . . . . . . . . . . . . .  6

.00

Disqualified Losses

Complete this schedule if you had any disqualified losses. Disqualified losses are losses indicated on lines 2-10 below (see the
instructions for line 11j on page 16). Disqualified losses are required to be added back to household income for homestead credit
purposes. A disqualified loss does not include net gains from the sale or exchange of capital or business assets or net profits. Enter
all amounts as positive numbers.
	 1	 If your primary income was from farming, did the farm generate less than $250,000 in gross
		 receipts in 2023?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 1
		(if yes, do not complete this schedule. Your net losses do not have to be added back.)

Yes

No

	 2	 Net business loss from a sole proprietorship  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 2

.00

	 3	 Net capital loss (Include only current year capital losses on this line. Do not include any capital
		 loss carryforward)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 3

.00

	 4	 Net rental real estate and royalty loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	4

.00

	 5	 Net loss from a partnership  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	5

.00

	 6	 Net loss from a tax-option (S) corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6

.00

	 7	 Net loss from a trust or estate  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 7

.00

	 8	 Net loss from a real estate mortgage investment conduit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	8

.00

	 9	 Net loss from the sale of business property (not including losses from involuntary conversions) . 	 9

.00

	10	 Net farm loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	10

.00

	11	 Subtotal (add lines 2 through 10)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11

.00

	12	 Amount of depreciation, Section 179 expense, depletion, amortization, and intangible drilling
		 costs reported on lines 11g, 11h, and 11i which is included on lines 2 through 10 above  . . . . . . . 	12

.00

	13	 Total (Subtract line 12 from line 11). If zero or less, enter 0 (zero). Fill in here and on line 11j
		 of Schedule H  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	13	
	
Note Homeowners Age 65 or Older

.00

The Property Tax Deferral Loan Program provides loans to help individuals age  65 or older pay their property taxes. Qualified
applicants may participate even if they receive homestead credit. For more information, contact the Wisconsin Housing and
Economic Development Authority at (608) 266‑7884 (Madison), (414) 227‑4039 (Milwaukee), or 1‑800‑755‑7835.