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Line 14: If you checked the box on line 10 or the status as a dependent and U.S. citizen or qualified alien
taxpayer died during the tax year and the credit is being for all household members must be reported. Use the
claimed by a personal representative or claimant, skip chart provided to enter this information. For purposes of
this line. If you were not a full-year Michigan resident this chart, household members include:
and/or were not billed for 12 months’ heating costs • All those claimed as dependent children on lines 16d
between November 1, 2020 and October 31, 2021, skip through 16f
this line. Otherwise, enter the heating costs you were
billed from November 1, 2020 to October 31, 2021 on • All those claimed as dependent adults other than
your Michigan homestead. Many fuel companies include your spouse on line 16g
the total heating cost for those 12 months on the October • All other individuals living with you and not
bill. If you cannot find your bills or the information is not already included on lines 16d through 16g.
on your October bill, contact your heat provider. Include individuals temporarily absent from the
Line 15: If you lived in one of the care facilities listed homestead due to illness or employment. Do not
on line 15 for all of 2021, you are not eligible for a home include individuals absent from the homestead for
heating credit and should not file this form. If you are 90 consecutive days or more during 2021. Do not
married and your spouse lived in a licensed care facility include individuals who are filing a separate form for
while you lived in your homestead, do not check a box. their own home heating credit.
Also, do not check the “Licensed Home for the Aged” For each household member, enter their SSN in column B.
box if you live in subsidized senior citizen housing. If the SSN is left blank, the credit will be denied. Enter
See “Licensed Care Facilities” on page 5. the years of age in column C. For children 12 months and
Line 16: Exemptions. under, enter one year in column C. Check all the boxes in
Line 16a: Personal Exemption. Enter “1” if you are column D that apply to each household member.
single or married filing separately; “2” if you are married If you have more than four household members, complete
filing jointly. the Michigan Home Heating Credit Claim MI-1040CR-7
Line 16b: Michigan Special Exemptions: Deaf, Blind, Supplemental (Form 4976) on page 15.
or Certain Disabilities. Complete this line, claiming Line 18: If your heat is provided by DTE Energy,
only one exemption per person as it applies to you, your Consumers Energy, or SEMCO Energy Gas, your home
spouse and your dependents. If your dependent files a heating credit may be sent directly to your heat provider.
credit claim, you or your dependent, but not both, may If the credit amount exceeds your heat account balance,
claim the dependent’s special exemption. You qualify check this box to receive a refund from your heat
for this exemption if you are deaf, blind, hemiplegic, provider for the overpayment, when eligible.
paraplegic, quadriplegic, or totally and permanently If you received heating assistance from MDHHS, a
disabled. governmental agency, or a nonprofit organization in
• Deaf means the primary way you receive messages is the 12 months prior to the receipt of your home heating
through a sense other than hearing (e.g., lip reading credit, your heat provider will apply your credit to any
outstanding balance still remaining on your account.
or sign language).
If, after nine months, a refund balance still remains on
• Blind means your better eye permanently has account with your heat provider, your heat provider will
20/200 vision or less with corrective lenses, or your issue a refund to you. If you have not received heating
peripheral field of vision is 20 degrees or less. assistance in the past 12 months, your heat provider will
• Totally and permanently disabled means disabled first apply your credit to any outstanding balance on your
as defined under Social Security Guidelines 42 account and then issue any remaining balance to you
USC 416. If you were age 66 by October 31, 2021, as a refund. The home heating credit is not considered
you may not claim an exemption as totally and heating assistance for determining when you may receive
permanently disabled. a refund.
Line 16c: Qualified disabled veteran. Taxpayers may Heat Provider Contact Information
claim an extra exemption if the taxpayer or spouse is a
Consumers Energy .................................... 1-800-477-5050
qualified disabled veteran, or a dependent of the taxpayer
is a qualified disabled veteran. To be eligible for the www.consumersenergy.com
additional exemption an individual must be a veteran DTE Energy ..............................................1-800-477-4747
of the active military, naval, marine, coast guard, or air www.dteenergy.com
service who received an honorable or general discharge
and has a disability incurred or aggravated in the line SEMCO Energy Gas .................................1-800-624-2019
of duty as described in 38 USC 101(16). This additional www.semcoenergygas.com
exemption may not be claimed on more than one credit
Total Household Resources
claim.
Line 16g: Dependent Adults. Include dependents You must complete lines 19 through 37 on MI-1040CR-7
over the age 18 who live with you and for whom you even if you filed a homestead property tax credit claim
provided more than half of their support. If your (MI-1040CR or MI-1040CR-2). Include all taxable and
dependent files a credit claim, you or your dependent, but nontaxable income you and your spouse received in 2021.
not both, may claim an exemption for the dependent. If your family lived in Michigan and one spouse earned
Line 17: To comply with the federal Personal wages outside Michigan, include the income earned both
Responsibility and Work Opportunity Reconciliation Act in and out-of-state in your total household resources.
(PRWORA), the names, Social Security numbers, and 7
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