Michigan renters and homeowners who may qualify for the state’s Home Heating Credit have until Wednesday, Sept. 30, to file a 2025 claim, a firm deadline that is not extended by an income-tax filing extension.
The credit helps lower-income households cover residential heating costs and averaged $171 for qualifying households last year, according to a state notice. It is commonly applied to a utility account, but payment method depends on the household and heat provider. Michigan officials warn that the credit cannot be claimed retroactively after the deadline.
The program is funded through the federal Low Income Home Energy Assistance Program block grant and administered through Michigan’s tax system. A claimant can submit Form MI-1040CR-7 with a Michigan income-tax return or file the heating-credit form by itself if no state income-tax return is required.
Eligibility depends on household circumstances
The credit is available to qualifying people who owned or rented and occupied a Michigan homestead during 2025. Eligibility depends on total household resources, household size and either a standard allowance or actual heating costs. The Treasury Department’s guidance says full-time students claimed as dependents, people who lived all year in college-operated housing and most full-year residents of licensed care facilities cannot claim it.
Income ceilings rise with the number of exemptions. The 2025 instructions list a $17,243 ceiling for zero or one exemption under the standard method, increasing to $41,443 for five exemptions. Claimants are directed to calculate both the standard and alternate methods when eligible and use the larger credit.
Households with heat included in rent must reduce the standard credit by 50% and cannot use the alternate method. The alternate calculation uses actual heating costs billed from Nov. 1, 2024, through Oct. 31, 2025, including documented purchases of bulk fuel such as oil, wood or propane.
How to file before the cutoff
The three-page claim form can be filed electronically or mailed to the Michigan Department of Treasury. A mailed claim must be postmarked by Sept. 30. The state says e-filed returns are generally processed within 14 business days, while errors or missing information can delay payment.
Applicants need household identifying information, 2025 income and benefit amounts, their heating provider and the amount billed for heat during the covered period. Treasury lists common mistakes including omitted household resources, incorrect Social Security numbers, monthly income entered instead of annual totals and failure to indicate when heat is included in rent.
Free filing assistance is available through community providers; residents can call 211 or use Michigan Free Tax Help to locate a site. The immediate practical point is the deadline: households that wait until normal tax-filing season in 2027 will be too late to claim the 2025 heating credit.
