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Screen VT122 - Vermont Homestead Declaration and Property Tax Adjustment (1040)
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Overview
Use this screen to complete Form HS-122.
General Information
Location of residence
Enter the physical location of the taxpayer's home or rental house site if different from that entered in federal Screen 1040.
Filing an amended Schedule HI-144, Household Income
Enter
X
if an amended Schedule HI-144 is being filed with Form HI-122 Section B, Property Tax Adjustment Claim.Homestead Declaration
Date of closing or change
Enter the date of the closing if this is the initial declaration or the date of the change if this is being filed due to a change in use.
Grantor and sole beneficiary/Homestead property crosses town boundaries
Enter
X
if any of these special situations apply to the taxpayer.Business use percentage of dwelling
Enter the percentage of the house site that is used for business purposes. If 25 percent or less is entered, UltraTax CS defaults to 0 (zero) on Form HS-122, Section A.
Rental use percentage of dwelling
Enter the percentage of the house site that is rented out to another person.
Property Tax Adjustment Claim
This section is for resident returns only
Complete Form HS-122 Section B, if household income is too high
Enter
X
to complete Form HS-122, Section B if the household income is too high to qualify for the property tax adjustment. Timely filing is required to protect the future possibility of amending Form HI-144 in the event that the household income changes and as a result the homeowner becomes eligible for an adjustment. Please review filing instructions.Anticipate selling Vermont house site on or before April 1
Enter
X
to keep the remainder of Form HS-122, Section B from being completed.Housesite value/Housesite municipal tax
Enter the appropriate values from the property tax bill.
Allocable mobile home lot rent from LRC-147
For house sites located in for-profit mobile home parks, enter the allocable rent from Form LC-142.
Education/Municipal tax on contiguous property
Enter the amount of municipal or education tax allocated from a land trust, co-op, or non-profit mobile home park.