diff --git a/changelog.d/wi-homestead-dependent-income.fixed.md b/changelog.d/wi-homestead-dependent-income.fixed.md
new file mode 100644
index 00000000000..6946751a93a
--- /dev/null
+++ b/changelog.d/wi-homestead-dependent-income.fixed.md
@@ -0,0 +1 @@
+Leave a tax unit dependent's income, such as a child's Social Security, SSI, unemployment compensation or capital gains, and a dependent's rent and property taxes out of the Wisconsin homestead credit, and test each spouse separately as the claimant for its age and earned income requirements. Preserve qualifying negative net Social Security repayments in household income.
diff --git a/policyengine_us/parameters/gov/states/wi/tax/income/credits/homestead/income/sources.yaml b/policyengine_us/parameters/gov/states/wi/tax/income/credits/homestead/income/sources.yaml
index 879c387a65f..12f48eb0ef2 100644
--- a/policyengine_us/parameters/gov/states/wi/tax/income/credits/homestead/income/sources.yaml
+++ b/policyengine_us/parameters/gov/states/wi/tax/income/credits/homestead/income/sources.yaml
@@ -12,7 +12,9 @@ values:
     - adjusted_gross_income
     # additional homestead income sources:
     - tax_exempt_interest_income
-    - tax_exempt_social_security
+    # The household is the claimant and spouse (Wis. Stat. 71.52(4)), so
+    # this leaves out a dependent's benefits, unlike tax_exempt_social_security.
+    - filer_tax_exempt_social_security
     - tax_exempt_pension_income
     - tax_exempt_unemployment_compensation
     # cash transfer income sources:
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_credit.yaml
index 92fc3545c55..dab9984d57f 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_credit.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_credit.yaml
@@ -41,3 +41,35 @@
     state_code: WI
   output:
     wi_homestead_credit: 0
+
+- name: Case 5, a dependent grandchild's survivor benefits do not reduce the claimant's credit.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        social_security_retirement: 18_000
+        taxable_pension_income: 6_000
+        rent: 9_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        social_security_survivors: 12_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # Household income 23,500 (6,000 + 18,000 - 500), without the
+    # grandchild's 12,000; it is under the 24,680 limit.
+    wi_homestead_income: 23_500
+    wi_homestead_eligible: true
+    # Rent with heat included: 9,000 x 20% = 1,800, capped at 1,460.
+    wi_homestead_property_tax: 1_800
+    # (1,460 - (23,500 - 8,060) x 8.785%) x 80% = (1,460 - 1,356.40) x 80%.
+    # Schedule H's Tables A and B round to bands and give 84.
+    wi_homestead_credit: 82.88
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_disqualified_losses.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_disqualified_losses.yaml
index e9dc4838dd7..e9c42be9ac5 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_disqualified_losses.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_disqualified_losses.yaml
@@ -12,7 +12,7 @@
     tax_units:
       tax_unit:
         members: [head]
-        loss_limited_net_capital_gains: -3_000 # line 3
+        filer_loss_limited_net_capital_gains: -3_000 # line 3
     households:
       household:
         members: [head]
@@ -156,7 +156,7 @@
     tax_units:
       tax_unit:
         members: [head, child]
-        loss_limited_net_capital_gains: 0
+        filer_loss_limited_net_capital_gains: 0
     households:
       household:
         members: [head, child]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
index 4802db8710f..2e3bdd5188b 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_eligible.yaml
@@ -95,3 +95,211 @@
     state_code: WI
   output:
     wi_homestead_eligible: false
+
+# The claimant must have their own earned income; either spouse may be the
+# claimant (2024 Schedule H instructions, page 10). Unemployment compensation
+# is not earned income (page 7), and a dependent's wages do not qualify them.
+
+- name: Case 8, a dependent's wages do not meet the claimant's earned income test.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        unemployment_compensation: 6_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        employment_income: 4_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_eligible: false
+
+- name: Case 9, the claimant's own wages meet the earned income test.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 4_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_eligible: true
+
+# Either spouse can be the claimant, who must be 18 or older and 62 or older,
+# disabled or have their own earned income (2024 Schedule H instructions,
+# pages 4 and 10; Wis. Stat. 71.53(2)(c), 71.54(1)(dm)-(gm)).
+
+- name: Case 10, one spouse's wages qualify even when the other has a larger self-employment loss.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        employment_income: 5_000
+      person2:
+        age: 40
+        self_employment_income: -8_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_eligible: true
+
+- name: Case 11, the earner must also be 18 or older.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 17
+        employment_income: 6_000
+        is_tax_unit_head: true
+      person2:
+        age: 19
+        is_tax_unit_spouse: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_eligible: false
+
+# Only one spouse needs earned income, and that spouse must be the claimant
+# (2024 Schedule H instructions, page 10). Either tax-unit role can qualify.
+
+- name: Case 12, only the spouse earns and can be the claimant.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+        ssi: 0
+      person2:
+        age: 38
+        employment_income: 6_000
+        is_tax_unit_spouse: true
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_income: 6_000
+    wi_homestead_eligible: true
+
+- name: Case 13, the same earning spouse can be labeled as the head.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_spouse: true
+        ssi: 0
+      person2:
+        age: 38
+        employment_income: 6_000
+        is_tax_unit_head: true
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_income: 6_000
+    wi_homestead_eligible: true
+
+# The person meeting the age-62 condition can be the claimant (2024
+# Schedule H instructions, page 4), whichever tax-unit role they hold.
+
+- name: Case 14, only the spouse is 65 and can be the claimant.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 50
+        is_tax_unit_head: true
+        ssi: 0
+      person2:
+        age: 65
+        social_security_retirement: 9_000
+        is_tax_unit_spouse: true
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_income: 9_000
+    wi_homestead_eligible: true
+
+- name: Case 15, the same older spouse can be labeled as the head.
+  period: 2024
+  input:
+    people:
+      person1:
+        age: 50
+        is_tax_unit_spouse: true
+        ssi: 0
+      person2:
+        age: 65
+        social_security_retirement: 9_000
+        is_tax_unit_head: true
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_income: 9_000
+    wi_homestead_eligible: true
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_income.yaml
index 744d7253c8a..e5a5e30ca82 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_income.yaml
@@ -99,3 +99,355 @@
     # loss_ald deducts each category's loss on its own, so AGI is 0 and the
     # add-back is the 5,000 non-SSTB loss.
     wi_homestead_income: 5_000
+
+# A household is the claimant and the claimant's spouse (Wis. Stat. 71.52(4);
+# 2024 Schedule H instructions, page 8), and the instructions say to leave out
+# children's social security and SSI (page 13), so a dependent's income is not
+# household income. The $500 deduction for each dependent still applies.
+
+- name: Case 6, a dependent grandchild's survivor benefits are not household income.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        social_security_retirement: 18_000
+        taxable_pension_income: 6_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        social_security_survivors: 12_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # No social security is taxable: 6,000 + 9,000 is under the 25,000 base.
+    adjusted_gross_income: 6_000
+    # Schedule H: 6,000 pension + 18,000 social security - 500 for one
+    # dependent = 23,500. The grandchild's 12,000 is left out.
+    wi_homestead_income: 23_500
+
+- name: Case 7, a dependent's SSI and 2020 excluded unemployment compensation are not household income.
+  period: 2020
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 66
+        social_security_retirement: 15_000
+        taxable_pension_income: 5_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        unemployment_compensation: 8_000
+        ssi: 3_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # The child's 8,000 is under the 10,200 exclusion on the child's own
+    # federal return.
+    tax_exempt_unemployment_compensation: [0, 8_000]
+    # 5,000 pension + 15,000 social security - 500 = 19,500.
+    wi_homestead_income: 19_500
+
+- name: Case 8, a dependent's capital loss is not added back to household income.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        social_security_retirement: 12_000
+        taxable_pension_income: 6_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        long_term_capital_gains: -2_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # No W-2 payments, which would count too (Tax 14.03(4)(b)3.b).
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # The child's loss is on the child's own return, so AGI stays 6,000 and
+    # Schedule 4 line 3 adds nothing back: 6,000 + 12,000 - 500 = 17,500.
+    adjusted_gross_income: 6_000
+    wi_homestead_disqualified_losses: 0
+    wi_homestead_income: 17_500
+
+- name: Case 9, a dependent's capital gain does not shrink the claimant's loss add-back.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        social_security_retirement: 12_000
+        taxable_pension_income: 6_000
+        long_term_capital_gains: -3_000
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        long_term_capital_gains: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        # No W-2 payments, which would count too (Tax 14.03(4)(b)3.b).
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # AGI = 6,000 - 3,000 claimant's allowed loss = 3,000; the 3,000 loss is
+    # added back: 3,000 + 3,000 + 12,000 - 500 = 17,500.
+    adjusted_gross_income: 3_000
+    wi_homestead_disqualified_losses: 3_000
+    wi_homestead_income: 17_500
+
+# Married claimants include both spouses' incomes (2024 Schedule H, page 1).
+
+- name: Case 10, the spouse's Social Security and SSI are household income.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_head: true
+        taxable_pension_income: 6_000
+        social_security_retirement: 6_000
+        ssi: 0
+      person2:
+        age: 64
+        is_tax_unit_spouse: true
+        social_security_retirement: 4_000
+        ssi: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # No Social Security is taxable: 6,000 + 5,000 is below the joint
+    # 32,000 base. Household income = 6,000 + 10,000 + 1,000 = 17,000.
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 17_000
+
+- name: Case 11, spouses' household income is unchanged when their roles are swapped.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_spouse: true
+        taxable_pension_income: 6_000
+        social_security_retirement: 6_000
+        ssi: 0
+      person2:
+        age: 64
+        is_tax_unit_head: true
+        social_security_retirement: 4_000
+        ssi: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 17_000
+
+# Negative Social Security represents required repayments of nontaxable
+# benefits included in household income on a prior homestead claim.
+# Wis. Stat. 71.52(6):
+# https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/52/6
+# 2024 Schedule H instructions, page 12, Repaid amounts:
+# https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleH-inst.pdf#page=12
+
+- name: Case 12, qualifying Social Security repayments reduce a single claimant's household income.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_head: true
+        taxable_pension_income: 6_000
+        social_security_retirement: -1_000
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1]
+    spm_units:
+      spm_unit:
+        members: [person1]
+        tanf: 0
+    households:
+      household:
+        members: [person1]
+        state_code: WI
+  output:
+    # The repayment is not taxable income: 6,000 - 1,000 = 5,000.
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 5_000
+
+- name: Case 13, spouses' qualifying Social Security repayments can produce negative net benefits.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_head: true
+        taxable_pension_income: 6_000
+        social_security_retirement: 1_000
+        ssi: 0
+      person2:
+        age: 64
+        is_tax_unit_spouse: true
+        social_security_retirement: -2_000
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # Combine spouses before applying the repayment: 6,000 + 1,000 - 2,000.
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 5_000
+
+- name: Case 14, qualifying repayments are counted once when spouses' net benefits remain positive.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_head: true
+        taxable_pension_income: 6_000
+        social_security_retirement: -1_000
+        ssi: 0
+      person2:
+        age: 64
+        is_tax_unit_spouse: true
+        social_security_retirement: 4_000
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # The combined 3,000 of benefits is nontaxable: 6,000 - 1,000 + 4,000.
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 9_000
+
+- name: Case 15, spouses' qualifying repayment treatment is unchanged when their roles are swapped.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_spouse: true
+        taxable_pension_income: 6_000
+        social_security_retirement: -1_000
+        ssi: 0
+      person2:
+        age: 64
+        is_tax_unit_head: true
+        social_security_retirement: 4_000
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 9_000
+
+- name: Case 16, a dependent's Social Security does not offset the claimant's qualifying repayment.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 70
+        is_tax_unit_head: true
+        taxable_pension_income: 6_000
+        social_security_retirement: -1_000
+        ssi: 0
+      person2:
+        age: 17
+        is_tax_unit_dependent: true
+        social_security_survivors: 3_000
+        ssi: 0
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+        tanf: 0
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    # Leave out the child's benefits: 6,000 - 1,000 - 500 = 4,500.
+    adjusted_gross_income: 6_000
+    wi_homestead_income: 4_500
diff --git a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_property_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_property_tax.yaml
index b2c684b1e20..73a9f2ade91 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_property_tax.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/wi/tax/income/wi_homestead_property_tax.yaml
@@ -7,3 +7,57 @@
     state_code: WI
   output:
     wi_homestead_property_tax: 360  # = 200 + 800 * 0.20
+
+# Property taxes count on a homestead the claimant or a household member owns
+# (Wis. Stat. 71.52(7)), and rent the claimant and household pay (71.52(8)).
+# The household is the claimant and spouse (71.52(4)).
+
+- name: Case 2, property taxes a dependent pays do not count.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 30
+        employment_income: 12_000
+      person2:
+        age: 70
+        is_tax_unit_dependent: true
+        social_security_retirement: 26_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: WI
+  output:
+    wi_homestead_property_tax: 0
+    wi_homestead_credit: 0
+
+- name: Case 3, the claimant's rent and the spouse's property taxes count; a dependent's rent does not.
+  period: 2024
+  absolute_error_margin: 0.01
+  input:
+    people:
+      person1:
+        age: 45
+        rent: 6_000
+      person2:
+        age: 44
+        real_estate_taxes: 300
+      person3:
+        age: 17
+        is_tax_unit_dependent: true
+        rent: 1_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2, person3]
+    households:
+      household:
+        members: [person1, person2, person3]
+        state_code: WI
+  output:
+    # 300 + 6,000 x 20% = 1,500.
+    wi_homestead_property_tax: 1_500
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_disqualified_losses.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_disqualified_losses.py
index eba85c08e25..a9ddfac9ff3 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_disqualified_losses.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_disqualified_losses.py
@@ -39,8 +39,12 @@ def formula(tax_unit, period, parameters):
         # (Form 4797), a tax-unit amount. other_net_gain does not separate
         # the losses from involuntary conversions that line 9 leaves out.
         business_property_loss = max_(0, -tax_unit("other_net_gain", period))
-        # Schedule 4, line 3: net capital loss included in income.
-        capital_loss = max_(0, -tax_unit("loss_limited_net_capital_gains", period))
+        # Schedule 4, line 3: net capital loss included in income. Only the
+        # claimant's and spouse's: a dependent's gains and losses are on the
+        # dependent's own return and outside the household (71.52(4)).
+        capital_loss = max_(
+            0, -tax_unit("filer_loss_limited_net_capital_gains", period)
+        )
         return (
             tax_unit.sum(person_losses * head_or_spouse)
             + business_property_loss
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
index c616d3e4e0e..22d43f65af7 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_eligible.py
@@ -6,29 +6,43 @@ class wi_homestead_eligible(Variable):
     entity = TaxUnit
     label = "Wisconsin homestead credit eligibility status"
     definition_period = YEAR
-    reference = "https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0013_homestead_tax_credit_informational_paper_13.pdf#page=7"
+    reference = (
+        "https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0013_homestead_tax_credit_informational_paper_13.pdf#page=7",
+        # Minimum age (71.53(2)(c)) and claimant qualification paths
+        # (71.54(1)(dm)-(gm)).
+        "https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/53/2/c",
+        "https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/54",
+        # PDF pages 4, 10: the claimant must be 18 or older and 62 or older,
+        # disabled or have earned income; either spouse may be the claimant.
+        "https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleH-inst.pdf#page=4",
+    )
     defined_for = StateCode.WI
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.wi.tax.income.credits
-        # minimum age eligibility
-        head_age = tax_unit("age_head", period)
-        spouse_age = tax_unit("age_spouse", period)
+        # Either the head or the spouse can be the claimant, who must meet
+        # every test alone: 18 or older, and 62 or older, disabled or with
+        # their own earned income (Wis. Stat. 71.52(1g) computes earned
+        # income per claimant). A dependent's earnings do not qualify anyone.
         min_age = p.homestead.eligible.min_age
-        age_eligible = (head_age >= min_age) | (spouse_age >= min_age)
-        # earnings eligibility
-        earnings = add(tax_unit, period, p.homestead.eligible.earnings_sources)
-        has_positive_earnings = earnings > 0
         min_elderly_age = p.homestead.eligible.min_elderly_age
-        head_is_elderly = head_age >= min_elderly_age
-        spouse_is_elderly = spouse_age >= min_elderly_age
-        is_elderly = head_is_elderly | spouse_is_elderly
-        head_is_disabled = tax_unit("head_is_disabled", period)
-        spouse_is_disabled = tax_unit("spouse_is_disabled", period)
-        is_disabled = head_is_disabled | spouse_is_disabled
-        earnings_eligible = has_positive_earnings | is_elderly | is_disabled
+        person = tax_unit.members
+        earnings = add(person, period, p.homestead.eligible.earnings_sources)
+        head_earnings = tax_unit.sum(earnings * person("is_tax_unit_head", period))
+        spouse_earnings = tax_unit.sum(earnings * person("is_tax_unit_spouse", period))
+        head_age = tax_unit("age_head", period)
+        spouse_age = tax_unit("age_spouse", period)
+        head_qualifies = (head_age >= min_age) & (
+            (head_age >= min_elderly_age)
+            | tax_unit("head_is_disabled", period)
+            | (head_earnings > 0)
+        )
+        spouse_qualifies = (spouse_age >= min_age) & (
+            (spouse_age >= min_elderly_age)
+            | tax_unit("spouse_is_disabled", period)
+            | (spouse_earnings > 0)
+        )
         # income eligibility
         homestead_income = tax_unit("wi_homestead_income", period)
         income_eligible = homestead_income < p.homestead.eligible.max_income
-        # overall eligibility
-        return age_eligible & earnings_eligible & income_eligible
+        return (head_qualifies | spouse_qualifies) & income_eligible
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_income.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_income.py
index 7ab07ce19be..e30f967a6c6 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_income.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_income.py
@@ -11,12 +11,32 @@ class wi_homestead_income(Variable):
         "https://www.revenue.wi.gov/TaxForms2021/2021-ScheduleH.pdf",
         "https://www.revenue.wi.gov/TaxForms2022/2022-ScheduleH.pdf",
         "https://www.revenue.wi.gov/TaxForms2023/2023-ScheduleH.pdf#page=4",
+        # Wis. Stat. 71.52(4)-(6): household, income and qualifying repayments.
+        "https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/52",
+        # PDF pages 8, 12-13: claimant/spouse household, qualifying repayments,
+        # and exclusion of children's social security and SSI.
+        "https://www.revenue.wi.gov/TaxForms2024/2024-ScheduleH-inst.pdf#page=8",
     )
     defined_for = StateCode.WI
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.wi.tax.income.credits
-        income = add(tax_unit, period, p.homestead.income.sources)
+        # A household is the claimant and the claimant's spouse (Wis. Stat.
+        # 71.52(4)), so household income leaves out a tax unit dependent's
+        # income, such as a child's social security, SSI or unemployment
+        # compensation.
+        income = tax_unit_non_dep_add(tax_unit, period, p.homestead.income.sources)
+        # The filer Social Security source floors combined net benefits at
+        # zero for federal taxability. Wisconsin allows qualifying repayments
+        # of prior-year nontaxable household income (71.52(6); 2024 Schedule H
+        # instructions, page 12). Treat negative net benefits as qualifying
+        # repayments; prior inclusion cannot be checked without claim history.
+        # Combine spouses first, so repayments already offset by a spouse's
+        # positive benefits are not subtracted twice. Leave dependents out.
+        net_social_security = tax_unit_non_dep_add(
+            tax_unit, period, ["social_security"]
+        )
+        income += min_(net_social_security, 0)
         disqualified_losses = tax_unit("wi_homestead_disqualified_losses", period)
         dependents = tax_unit("tax_unit_dependents", period)
         return income + disqualified_losses - dependents * p.homestead.income.exemption
diff --git a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_property_tax.py b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_property_tax.py
index f5d30fed3b6..9b9c2ae8faa 100644
--- a/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_property_tax.py
+++ b/policyengine_us/variables/gov/states/wi/tax/income/credits/homestead/wi_homestead_property_tax.py
@@ -10,12 +10,22 @@ class wi_homestead_property_tax(Variable):
     reference = (
         "https://www.revenue.wi.gov/TaxForms2021/2021-ScheduleH.pdf#page=2",
         "https://www.revenue.wi.gov/TaxForms2022/2022-ScheduleH.pdf#page=2",
+        # Wis. Stat. 71.52(4), (7) and (8)
+        "https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/52",
+        "https://docs.legis.wisconsin.gov/statutes/statutes/71/viii/53/2/d",
     )
     defined_for = StateCode.WI
 
     def formula(tax_unit, period, parameters):
-        ptax_owner = add(tax_unit, period, ["real_estate_taxes"])
-        rent = add(tax_unit, period, ["rent"])
+        # Property taxes on a homestead the claimant or a household member
+        # owns (71.52(7)) and rent the claimant and household pay (71.52(8)).
+        # The household is the claimant and spouse (71.52(4)), so a
+        # dependent's property taxes and rent do not count.
+        # A dependent age 62 or older may file a separate claim under
+        # 71.53(2)(d). This tax-unit model does not represent that separate
+        # claim, so their taxes and rent are not credited to anyone here.
+        ptax_owner = tax_unit_non_dep_add(tax_unit, period, ["real_estate_taxes"])
+        rent = tax_unit_non_dep_add(tax_unit, period, ["rent"])
         p = parameters(period).gov.states.wi.tax.income.credits
         ptax_renter = rent * p.homestead.property_tax.rent_ratio
         return ptax_owner + ptax_renter