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2105 (Rev. 01-19)
Worksheet For Figuring Taxes Paid by Separated Tax Year
or Divorced Claimants
A. Total Household Resources for the Period Couple Lived Together
1.
1. Filer's income for period couple lived together during the tax year.

2.
2. Spouse's income for period couple lived together during +
the tax year.
3.
3. Add both incomes together for total household resources for period Michigan
couple lived together during the tax year.
Homestead
B. Your Percentage of Total Income
4. - 5. - 6. - Divide the amount in box 4 by the amount in box 5 and enter the answer in box 6. Property

4. Enter your income from box 1 or 2. 5. Enter amount from box 3. 6. Your percentage of total income. Tax Credits

÷ = % for Separated

or Divorced
C. Percentage of Year Couple Shared Homestead
7. - 8. Divide number of days spouses had a joint household by 365 (366 in a leap year). Enter in box 8.
Taxpayers
7. Number of days couple shared homestead. 8. Percentage of year couple shared homestead.
÷ 365 = %
If you became divorced or separated during the
tax year, this information will help you compute
D. Computing Amount of Prorated Taxes for Your Credit Claim the prorated share of taxes or rent used to
9. complete a homestead property tax credit.
9. Total allowable property tax billed on homestead during the tax year.
Each spouse can claim credit for his or her share
10. of property taxes paid before the separation. In
10. Enter percentage from box 8. %
X addition, each spouse can claim credit for taxes
11. Multiply amount in box 9 by percentage in box 10 paid individually after the separation.
11.
to arrive at tax paid while household was shared.
If you were separated but file a joint income tax
12. Multiply amount in box 11 by percentage in box 6 to determine the
amount of tax you are entitled to claim for the time the household 12. return with your spouse, this information does
was shared. Enter this amount on MI-1040CR, Part 3, column B not apply to you.
or MI-1040CR-2 Part 1, column B. Whichever form you use the
number should go on the line titled "Prorated taxes."
NOTE: The amount in box 12 may not be your total tax eligible for credit. Property tax or rent paid on a homestead for the period
after separation may be eligible for credit. Do the computations on MI-1040CR, Part 3, column A or MI-1040CR-2, Part 1, column
A, to determine additional tax eligible for credit. Renters should complete the part referring to "Renters" on the appropriate form.

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Computing the Credit Enter the prorated tax from Part D, line 12 of this worksheet
Homestead Property Tax
Use the worksheet on the back of this brochure to allocate in Part 3, column B of your MI-1040CR or Part 1, column
Credits For Separated or taxes paid. Follow the instructions in Parts A and B to B of your MI-1040CR-2.
determine your percentage of total income for the period To prorate the property taxes on the homestead occupied
Divorced Taxpayers you shared a household. Include in Part C the number after separation, complete the computations in Part 3,
This brochure helps you allocate your total household of days in the tax year you and your spouse shared a column A, MI-1040CR or Part 1, column A, on your
resources and property taxes for the year you separated homestead. In Part D, line 9, use the total annual prop- MI- 1040CR-2.
or divorced. Before you start, you will need: erty tax on the home you shared before separating. If If you paid rent, complete the part of your MI-1040CR
1. The Michigan Individual Income Tax (MI-1040) the home you shared was rented, multiply the monthly or MI-1040CR-2 that refers to "Renters". Complete the
or, if applicable, the Michigan Homestead Property rent by 12 and multiply the result by 23 percent (.23). remainder of your homestead property tax credit claim
Tax Credit Claim for Veterans and Blind People Enter the result on line 9 as total annual property taxes. using the appropriate instruction booklet.
(MI-1040CR-2) booklets;
2. Property tax bills or lease agreements for the tax
year; and
3. Total annual income amount for each spouse
for the tax year. Sample Computation
Before separation, taxes are divided in the same ratio
as the percentage of total income each spouse earned Bob and Alice separated October 1. They both work and neither qualifies for special exemptions. They owned a home
while they shared a homestead. For example, if the filer on which the taxes for the year were $1,860. Alice continued to live in the home and Bob moved to an apartment
earned 65 percent of the income and the spouse earned on October 1 and paid $350 per month rent for the rest of the year. Alice earned $20,000 and Bob earned $25,000.
They lived together for 273 days. They must prorate their taxes as follows.
35 percent, the filer claims 65 percent of the prorated
taxes and the spouse claims 35 percent. If one spouse's Alice Bob
resources for the period before separation is less than
half the taxes paid during that period, the other spouse Figure each spouse's income for the time they
lived together (income ÷ 365) x 273 days ............................ $14,959 $18,699
can claim the taxes for that period.
Add both spouse's incomes for the period ......................... $33,658
After separation, the spouse who remains in the home-
stead is entitled to claim the remaining portion of the
Divide each spouse's income by the
taxes, regardless of who pays the rent or house payment.
combined income for the period ...................................... $14,959 ÷ $33,658 = 44% $18,699 ÷ $33,658 = 56%
The spouse who vacated the homestead may claim Property tax paid while living together ($1,860 ÷ 365) x 273
$1,391
credit for the property tax or rent on a new homestead,
prorated to the portion of the year the new homestead Multiply each income percentage by the taxes
is occupied after separation. If neither spouse remains paid on the home while they lived together .................... 44% x $1,391 = $612 56% x $1,391 = $779
in the homestead, each is eligible for credit based on
property taxes or rent on his or her new household, Alice may claim $612 plus the taxes on the home
prorated to the portion of the year the new homestead for the rest of the year ($1,860 ÷ 365) x 92 ...................... $612 + $469 = $1,081
is occupied after separation. Bob may claim $779 plus 23% of his rent
costs for the rest of the year ($350 x 3) x .23 ................... $779 + $242 = $1,021
Each spouse files an individual claim based on his or her
total household resources. Rent or house payments made Multiply each annual income by 3.2% ............................. $20,000 x .032 = $640 $25,000 x .032 = $800
by someone else must be included in total household
resources. Child support payments are income to the Subtract nonrefundable portion from tax paid
recipient, but are not deductible by the payer. to arrive at credit tax eligible for credit ............................. $1,081 - $640 = $441 $1,021 - $800 = $221
Multiply tax eligible for credit by 60%
to arrive at credit .............................................................. $441 x .60 = $265 $221 x .60 = $133

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