5049: Worksheet for Married, Filing Separately and Divorced or Separated Claimants (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Michigan Form 5049 is a schedule that helps calculate total household resources for the Homestead Property Tax Credit or Home Heating Credit. It records the dates you shared a homestead with your spouse, each spouse’s income for that period and applicable adjustments, or an expla
Who files this form
Form 5049 helps claimants who are married filing separately or divorced during the tax year calculate total household resources for either:
- The Homestead Property Tax Credit, Form MI-1040CR or MI-1040CR-2.
- The Home Heating Credit, Form MI-1040CR-7.
The schedule accounts for income during the time you and your spouse shared a homestead. If you are not including your spouse’s income, skip to Part 3 and explain why.
What you'll need
Have the following information ready to complete the schedule:
- Your tax year, full name and full Social Security number.
- The dates you and your spouse shared a homestead, entered as MM-DD-YYYY.
- Your income and your spouse’s income for the period you shared the homestead. The form lists wages, interest, dividends, business and rental income, retirement benefits, capital gains, support payments and other taxable and nontaxable income.
- Other adjustments and medical insurance or HMO premiums you paid for yourself and your family.
- An explanation if you are not including your spouse’s income.
The form directs you to the MI-1040, MI-1040CR-2 or MI-1040CR-7 instruction booklet for instructions on the income breakdown.
Common mistakes
- Including income from outside the shared-homestead period. Part 2 says to include only income for the time you shared the homestead, with your income in column A and your spouse’s in column B.
- Entering negative business or rental income. Enter “0” if net business income, including net farm income, or net royalty or rent income is negative.
- Including food assistance on line 15. The form specifically says not to include food assistance with FIP and other MDHHS benefits.
- Leaving Part 3 blank when excluding your spouse’s income. The form asks you to provide an explanation.
Questions people ask
What if we maintained separate homesteads all year?
The form’s example says a married-filing-separately claimant who maintained a separate homestead all year would not need to include the spouse’s income. The claimant would skip to Part 3 and explain that they maintained separate homesteads all year.
What if we shared a homestead for only part of 2025?
Enter the dates you shared the homestead in Part 1. In Part 2, include only each spouse’s income for that period. In the example where wages were earned evenly throughout 2025, each spouse’s annual wages are divided by 365 and multiplied by the 275 days they lived together.
How do I calculate line 18?
For each column separately, add lines 2 through 15, then subtract lines 16 and 17.
What if we shared a homestead all year but only one spouse claims the property tax credit?
In the form’s example, the spouse claiming the credit reports their own income in column A and the other spouse’s income in column B. The claimant carries line 18, column B, to the “Other nontaxable income” line on MI-1040CR with the description “Form 5049” and checks “Married filing separately” on MI-1040CR.