Veterans and Surviving Spouses Property Tax Credit - Claiming the Credit

  1. I was rated as having a 100% service-connected disability by the federal Veterans Administration (VA) in 2019 and now qualify for the credit. If the VA backdated my claim, may I claim the credit for a prior year?

  2. I submitted a disability claim to the United States Department of Veterans Administration (USDVA), for which a decision has not yet been made. If the disability is backdated, how do I claim the credit on prior year returns?

  3. My spouse was a disabled veteran who qualified for the credit. My spouse died during the year. I am now the unremarried surviving spouse. How do I claim the credit?

  4. I am a disabled veteran and qualify for the credit. How does the credit apply if I have a state income tax liability?

  5. I just found out about the credit and would have been eligible to claim it before this year. Can I claim the credit for one or more prior years? How far back can I claim the credit and how do I claim it?

  6. Is there a deadline for claiming the credit?

  7. What do I have to attach to my Wisconsin income tax return when claiming the credit?

  8. Is the amount of my veterans and surviving spouses property tax credit taxable on my income tax return for the year in which I receive it?

  9. I had a 100% disability rating and qualified for the veterans and surviving spouses property tax credit for 2017 and 2018. My disability rating was reduced on June 1, 2019 and I no longer qualify for the credit. Can I claim the credit on my 2019 Wisconsin income tax return?

  10. May the personal representative claim the veterans and surviving spouses property tax credit on a decedent's final individual income tax return?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of March 25, 2020: Sections 71.07(6e), 71.75 and 73.03, Wis. Stats., sec. Tax 2.12, Wis. Adm. Code, and 26 U.S. Code § 111.

Laws enacted and in effect after March 25, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to March 25, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Number: 100214

March 25, 2020