ScheduleH-EZ: ScheduleH-EZ (2024)

Who files this form

Schedule H-EZ is a claim for the Wisconsin homestead credit for 2024. The form lists these eligibility checks:

• You must have been at least 18 on December 31, 2024.
• You must have been a legal Wisconsin resident from January 1 through December 31, 2024.
• If someone claimed or will claim you as a dependent on their 2024 federal income tax return, you do not qualify if you were under 62 on December 31, 2024.
• If you and your spouse were under 62 on December 31, 2024, the form asks whether either of you was disabled. If neither was disabled, it asks whether either had positive earned income in 2024. A “No” answer to the earned-income question means you do not qualify.
• No credit is allowed if household income on line 7c is $24,680 or more.

The form refers you to the Schedule H instructions for details about disability and earned income.

What you'll need

• Rent certificate or property tax bill: The form says to attach one. Homeowners must attach their 2024 property tax bill.
• Income information: Have the amounts for the taxable and nontaxable income listed on the form. If filing Form 1, line 4 uses Wisconsin income from line 7 of that return.
• Wage statements: Line 6e points to box 12 for contributions to deferred compensation plans.
• Other schedules, if used: The form refers to the Shared Living Expenses Schedule and the Taxes/Rent Reduction Schedule.
• Credit tables: You need Table A on page 25 and Table B on page 26 of the referenced instructions to complete the credit calculation.

You also need your identifying information, Social Security number, and your spouse’s information where applicable.

How to file

1. Complete the identifying information and eligibility questions.
2. Enter household income and complete the taxes and/or rent section. The form says to read STEP 4 of the instructions before completing the taxes and/or rent section.
3. Calculate the credit using Tables A and B referenced on the form.
4. Attach your rent certificate or property tax bill. Complete the signature and date fields for you and your spouse, as applicable.
5. Mail to:

Wisconsin Department of Revenue

PO Box 34

Madison WI 53786-0001

If filing a Wisconsin income tax return, enter the homestead credit from line 14 on line 33 of Form 1 or line 63 of Form 1NPR.

Common mistakes

• Entering commas or cents: The form says to use neither.
• Missing the attachment: Attach a rent certificate or property tax bill. Homeowners are specifically told to attach their 2024 tax bill.
• Counting yourself or your spouse as a qualifying dependent: Do not include either person on line 7b.
• Skipping the taxes/rent instructions: Read STEP 4 before completing that section.
• Entering a negative amount on line 13: If line 12 is more than line 11, enter 0. No credit is allowable.
• Entering an Identity Protection PIN you were not issued: Only enter a Wisconsin Identity Protection PIN if you received one from the department.

Questions people ask

Can I complete Schedule H-EZ if I am not filing a 2024 Wisconsin income tax return?

The form provides line 5 for Wisconsin taxable income if you are not filing a 2024 Wisconsin return. You still need to meet the eligibility requirements.

Does it matter whether heat is included in my rent?

Yes. Rent with heat included goes on line 9a and is multiplied by 20%. Rent without heat included goes on line 9c and is multiplied by 25%. The form uses the answer on line 8b of the rent certificate to distinguish the two.

How does the form account for qualifying dependents?

Line 7b multiplies the number of qualifying dependents by $500. Do not count yourself or your spouse. Subtract that amount from line 7a to find household income on line 7c.

Where do I put the credit on my Wisconsin income tax return?

Enter the credit from Schedule H-EZ, line 14, on line 33 of Form 1 or line 63 of Form 1NPR.

Official sources

• https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleH-EZ.pdf