Homestead Declarations and
Property Tax Adjustments

HOUSEHOLD INCOME - FORM HI-144
Complete this form first to determine if your household income meets the income requirements for 2008 Property Tax Adjustment (Form HS-122, Section B) or 2007 Renter Rebate Claim (Form PR-141).
ADJUSTMENTS: You may subtract from household income (1) Social Security and Medicaid taxes withheld and self-employment taxes paid by the individual; (2) child support money paid if substantiated by receipts or other evidence that the Department may require; and (3) adjustments to Federal Adjusted Gross Income from Federal Form 1040 Line 36 or Federal Form 1040A Line 20.
Household Living Expenses are costs associated with maintaining the household such as mortgage, rent, food, utilities, etc.
Other Persons means children, relatives, friends, housemates, domestic partners, or any other persons who lived with you at any time during calendar year 2007.
Support Money means cash, payment of housing expenses for the
Claimant, or other financial assistance that provides the means for the Claimant to live in the homestead or rental unit. This is different from gifts of cash or cash equivalents.

DETERMINING HOUSEHOLD INCOME FOR EXTENDED INCOME TAX RETURNS
If you cannot determine your household income by the due date (for instance, self-employed, K-1 statements, etc.), file the HS-122 or PR-141 and the HI-144 household income schedule with the best available information. You are responsible for filing an amended HI-144 when your income is known.