MI-1040CR-2: Homestead Property Tax Credit Claim for Veterans and Blind People (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1040CR-2 is Michigan’s 2025 Homestead Property Tax Credit Claim for Veterans and Blind People. It reports household resources, homestead taxable value, and property taxes or rent paid to calculate the credit.
Who files this form
The 2025 MI-1040CR-2 is a property tax credit claim for people in these categories:
- Blind people who own their homestead.
- Veterans with a service-connected disability or their surviving spouses.
- Surviving spouses of veterans who died in service.
- Active military members, pensioned veterans, or their surviving spouses.
- Surviving spouses of nondisabled or nonpensioned veterans of the Korean War, World War II, or World War I.
For the last two categories, total household resources cannot exceed $7,500. For all claimants, total household resources cannot exceed $71,500. Homeowners are not eligible if their homestead's taxable value exceeds $165,400.
The renters section is for veterans only. The maximum credit is $1,900, and the form directs claimants with total household resources above $62,500 to calculate a reduced amount using the instructions.
What you'll need
Have the following information ready to complete the 2025 claim:
- Your full Social Security number and your spouse's, if applicable, plus your address and five-digit school district code.
- Your filing status and residency status. Part-year residents must enter their Michigan residency dates for 2025.
- Your qualifying category and service-connected disability percentage, if applicable.
- Your homestead's taxable value and property taxes levied for 2025.
- Amounts for the household income and benefits listed on lines 13 through 26, plus adjustments and medical insurance/HMO premiums you paid for yourself and your family.
If you moved between owned homes in 2025, you also need the addresses, taxable values, property taxes, and days you occupied each home.
Veterans claiming rent need the rented home's address, the landowner's name and address, months rented, monthly rent, total rent paid, and non-homestead property tax millage.
Required attachment: If married filing separately, include Form 5049, available on Treasury's website.
For direct deposit, provide your routing number, account number, and whether the account is checking or savings.
How to file
Type or print in blue or black ink. Complete and include all three pages, along with any required attachments, and sign the taxpayer certification.
- If also filing Form MI-1040: Place MI-1040CR-2 behind it. Carry the credit from line 33 to MI-1040, line 26.
- If not filing Form MI-1040: Mail the claim to:
Michigan Department of Treasury
Lansing, MI 48956
To request direct deposit, complete the routing number, account number, and account type fields on page 3.
Common mistakes
- Leaving out pages: The form cannot be processed unless pages 2 and 3 are completed and included.
- Using a P.O. box without completing line 34: The form specifically requires line 34 when you use a P.O. box.
- Omitting a spouse's income: Joint filers must include income from both spouses.
- Missing Form 5049: Married-filing-separately claimants must include it.
- Including food assistance on line 26: The form says not to include it.
- Entering negative business or rental income: Lines 15 and 16 require “0” if the amount is negative.
- Counting too much occupancy or rent: Days occupied on line 36 cannot total more than 365, and line 46 cannot include more than 12 months of rent.
- Using the wrong path for part-year renting: Part-year renters must not carry line 44 directly to line 12. Complete lines 45 through 56 instead.
Questions people ask
What is the maximum credit for 2025?
The maximum credit is $1,900. If total household resources on line 32 exceed $62,500, the form directs you to the instructions for a reduced amount. If they exceed $71,500, you are not eligible.
Can veterans claim a credit for rent?
The form includes a renters section for veterans only. It uses 23% of rent paid, or 10% for service fee housing residents, as part of the calculation.
What if I moved during 2025?
Homeowners who moved must report their homestead addresses and taxable values on lines 34 and 35 and complete lines 36 through 44. Veterans who also rented during 2025 must complete lines 45 through 56.
Can I submit this claim without filing an MI-1040?
Yes. The form provides a separate mailing address for claimants who are not filing an MI-1040: Michigan Department of Treasury, Lansing, MI 48956.
Can I receive the refund by direct deposit?
Yes. Complete the direct deposit fields on page 3 with your routing number, account number, and checking or savings account type.