The State of Michigan provides low-income families with assistance in paying heating costs through partial payments to heating suppliers and/or issuance of checks to taxpayers. This program is funded by the federal Low-Income Home Energy Assistance Program block grant. If a taxpayer needs assistance, they may file the home heating credit claim with or without their Michigan Individual Income Tax Return (MI-1040). All credit claims are to be mailed and are not included when e-filing the state return.
The Home Heating Credit can be calculated using one of two methods:
- The number of exemptions (persons) occupying the residence.
- The cost of heating, calculated from Nov 1 thru October 30 of following year, (i.e., Sept 30, 2021 costs would be all heating costs from Nov 1, 2019 thru Oct 30, 2020.)
The application for the credit is due on September 30th of the following year, (i.e. the deadline for filing a claim for credit for 2020 is September 30, 2021.) All claims, including amended claim forms, must be mailed and postmarked no later than September 30. Filing an extension for income tax purposes does not change the due date for the Home Heating Credit.
Taxpayers may claim a home heating credit if they owned or rented a homestead. Eligibility for the Family Independence Program (FIP) is not a requirement for the heating credit. If the taxpayer owned or rented only part of the year, the credit will need to be manually prorated. The Instruction Booklet provides guidance and examples for how to prorate.
Required information in the claim:
- All Household Resources (Income).
- All residents/occupants of household along with their SSN or ITIN.
TaxSlayer Pro Desktop and ProWeb both support Form MI-1040CR-7, Michigan Home Heating Credit Claim. From the Michigan return main menu:
- Desktop: Select Miscellaneous Forms
- ProWeb: Select Credits
Mail the claim to:
Michigan Department of Treasury
Lansing, MI 48956
Note: This article provides an overview and navigation for the Michigan Home Heating Credit Claim, Form MI-1040CR-7. It is not intended as tax advice.