How to apply for Michigan Home Heating Credit

Who it's for

The Home Heating Credit is a refundable Michigan income-tax credit that helps low-income households — including seniors — pay home heating costs. For the 2025 tax year (filed in 2026) the standard-allowance income ceiling is $17,243 for a household claiming 0 or 1 exemption and rises with each additional exemption ($23,271 for 2, $29,329 for 3, $35,385 for 4, $41,443 for 5, $47,471 for 6, plus $6,057 for each exemption over 6). You can claim it even if you do not owe income tax. File Form MI-1040CR-7 by September 30, 2026.

What you'll need

• Heating bills or a statement of heating costs (for the alternate credit)
• Total household resources figures
• Form MI-1040CR-7

Where to apply

What to say when you call

"Hello, I'm calling to ask about Michigan Home Heating Credit. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need heating bills or a statement of heating costs (for the alternate credit), total household resources figures, form MI-1040CR-7 — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Gather your documents before you start. You will need your total household resources figures, Form MI-1040CR-7, and — if you plan to use the alternate credit calculation — your heating bills or a statement of heating costs from your heat provider.
2. Check whether your household income falls within the program limits. For the 2025 tax year, the standard-allowance income ceiling starts at $17,243 for a household claiming 0 or 1 exemption and rises with each additional exemption — up to $23,271 for 2, $29,329 for 3, $35,385 for 4, $41,443 for 5, $47,471 for 6, plus $6,057 for each exemption over 6. Note that extra exemptions may be available if you are deaf, disabled, or blind.
3. Complete Form MI-1040CR-7. You can claim this credit even if you do not owe Michigan income tax. If you want to use the alternate credit (Table B), have your actual heating bills ready, as that calculation uses your real heating costs.
4. Apply online through the Michigan Department of Treasury or by phone at 1-517-636-4486. Choose whichever method works best for you.
5. Submit your completed Form MI-1040CR-7 by September 30, 2026. This is a firm deadline — a tax-filing extension does NOT extend it.

What to expect: After submitting Form MI-1040CR-7, the Michigan Department of Treasury will review your claim. Because this is a refundable income-tax credit — not a monthly benefit — any amount owed to you will be issued as a refund. In some cases, the credit may be paid as an energy draft sent directly to your heat provider instead of to you. Processing times vary, so contact the Michigan Department of Treasury at 1-517-636-4486 for an estimate on your specific claim. This credit must be claimed every year, so plan to file a new Form MI-1040CR-7 for each tax year you wish to receive the benefit.

Renewals

annual