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, if the taxpayer qualifies:
- Standard Credit - Calculated based on the number of exemptions (persons) occupying the residence.
- Alternate Credit - The cost of heating, calculated from Nov 1 thru October 31 of preceding year (i.e., the credit claim with a due date of Sept 30, 2025 would use all heating costs from November 1, 2023 through October 31, 2024.)
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 2024 is September 30, 2025.) 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.
To complete Michigan Form MI-1040CR-7 in TaxSlayer ProWeb, from the Michigan Return menu select:
- Credits
- Homestead Property Tax And Home Heating Credit
- Home Heating Credit (MI-1040CR-7) - Answer the questions and enter the information needed.
Mail the claim to:
Michigan Department of Treasury
Lansing, MI 48956
Note: This article provides an overview and navigation to the Michigan Home Heating Credit Claim, Form MI-1040CR-7 in TaxSlayer ProWeb. It is not intended as tax advice.
Additional Information: