MI-1040CR: Homestead Property Tax Credit Claim (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1040CR is Michigan’s 2025 Homestead Property Tax Credit Claim. It reports household resources, property taxes or rent paid, and housing information to calculate your property tax credit.
Who files this form
Use the 2025 MI-1040CR to claim Michigan’s homestead property tax credit. The form includes sections for homeowners, renters, and people living in certain housing or care facilities.
The form lists these eligibility limits:
- If your total household resources on line 33 are more than $71,500, you are not eligible.
- For homeowners, if your homestead’s 2025 taxable value is greater than $165,400, you are not eligible unless you checked box 8 for eligible unoccupied farmland.
- If line 34 is greater than line 13, enter zero on line 35 and stop. You are not eligible for the credit.
These are the limits printed on the form, not a complete eligibility guide.
What you'll need
Have the information needed for the parts of the form that apply to you:
- Personal details: Full Social Security numbers for you and your spouse, your address, five-digit school district code, filing status, and residency information.
- Homeowners: Your homestead’s 2025 taxable value and property taxes levied for 2025. If you moved, you also need the addresses, taxable values, taxes, and days occupied for the homes involved.
- Renters: Rental addresses, landowners’ names and addresses, months rented, monthly rent, and total rent you paid.
- Household resources: Amounts for the income and benefits listed on lines 14 through 27, other adjustments, and medical insurance or HMO premiums you paid for your family. Joint filers must include both spouses’ income.
- Married filing separately: Include Form 5049.
- Direct deposit: Your routing number, account number, and whether the account is checking or savings.
The form refers to tables and worksheets in the instructions or MI-1040 book for some calculations.
How to file
Type or print in blue or black ink. Complete and include all three pages, and complete the taxpayer signature fields.
- If you are also filing Form MI-1040: Place MI-1040CR behind it. Carry the credit from MI-1040CR, line 44, to MI-1040, line 26.
- If you are not filing Form MI-1040: Mail MI-1040CR to:
Michigan Department of Treasury
Lansing, MI 48956
To request direct deposit, complete all three banking fields: routing number, account number, and account type.
Common mistakes
- Leaving out pages 2 or 3: The form cannot be processed unless both pages are completed and included.
- Using a P.O. Box without completing line 45: The form requires line 45 if you use a P.O. Box.
- Omitting a spouse’s income on a joint claim: Include income from both spouses.
- Leaving out Form 5049 when married filing separately: This attachment is required.
- Including rental assistance as rent you paid: Report only your own payments. For alternate housing, do not include amounts a government agency paid on your behalf.
- Reporting too much occupancy time: Homeowners who moved cannot report more than 365 total days on line 47. Renters cannot report more than 12 months on line 53.
- Including food assistance on line 27: The form specifically says not to include it.
Questions people ask
What is the maximum credit shown on the form?
The form lists a maximum of $1,900 in the claimant calculations. The final calculation also uses the percentage from Table B that applies to your total household resources.
How is rent used in the calculation?
Enter rent you paid for 2025 on line 11 from line 53 and/or line 55. Line 12 multiplies that amount by 23%, and line 13 adds it to the property taxes on line 10.
Which calculation section do I use if I qualify as both a senior and disabled?
Complete Section B if you checked both boxes 5a and 5b. Section A applies when you checked only box 5a.
Is there a special step for seniors who rent?
Yes. The form tells seniors who pay rent, including rent to adult care facilities, to complete Worksheet 5 in the MI-1040 book and enter the result on line 44, with a maximum of $1,900.