2105: Michigan Homestead Property Tax Credits for Separated or Divorced Taxpayers (Revision 2016-01)
Michigan · Michigan Treasury · Used for tax years 2024, 2025, 2026
Michigan Form 2105 is a brochure and worksheet for separated or divorced taxpayers figuring a homestead property tax credit. It helps allocate household resources and calculate each spouse's prorated share of property taxes or rent for use on MI-1040CR or MI-1040CR-2.
Who files this form
Form 2105 is a worksheet for taxpayers who became separated or divorced during the tax year. It helps you work out the share of property taxes or rent to use on a homestead property tax credit claim.
Each spouse files an individual credit claim based on his or her total household resources. Each may claim a share of property taxes from before separation, plus eligible taxes or rent for a homestead occupied after separation.
If you were separated but file a joint income tax return with your spouse, this information does not apply to you.
What you'll need
Before you start, gather:
- The Michigan Individual Income Tax (MI-1040) booklet or, if applicable, the Michigan Homestead Property Tax Credit Claim for Veterans and Blind People (MI-1040CR-2) booklet.
- Property tax bills or lease agreements for the tax year.
- Each spouse’s total annual income amount for the tax year.
The worksheet also asks for each spouse’s income during the period you lived together and the number of days you shared a homestead.
Common mistakes
- Treating box 12 as your total eligible tax. The form warns that property tax or rent for the period after separation may also qualify. Use MI-1040CR, Part 3, column A, or MI-1040CR-2, Part 1, column A, to determine additional eligible tax. Renters should complete the section for renters.
- Leaving out payments made by someone else. Rent or house payments made by someone else must be included in total household resources.
- Handling child support incorrectly. Child support is income to the recipient and is not deductible by the payer.
- Using 365 days in a leap year. The worksheet says to divide the days you shared a household by 366 in a leap year.
Questions people ask
How are taxes divided for the time we lived together?
Taxes are divided according to each spouse’s share of total income earned while you shared the homestead. If one spouse’s resources for that period were less than half the taxes paid during that period, the other spouse can claim the taxes for that period.
Who can claim the taxes after separation?
The spouse who stays in the homestead can claim the remaining portion of the taxes, regardless of who pays the rent or house payment. The spouse who moves out may claim property tax or rent on a new homestead, prorated for the part of the year it was occupied after separation. If both move out, each may claim eligible taxes or rent on a new household on that prorated basis.
What if the home we shared was rented?
Multiply the monthly rent by 12, then multiply that result by 20 percent (.20). Enter the result on line 9 as total annual property taxes.
Where do I enter the worksheet result on my credit claim?
Enter the amount from Part D, line 12, on the line titled “Prorated taxes” in MI-1040CR, Part 3, column B, or MI-1040CR-2, Part 1, column B. Complete the rest of your credit claim using the appropriate instruction booklet.