Non-Refundable Renter's Credit
This non-refundable credit is:
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$120 for Joint, HH and SS filers, and
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$60 for all others.
Qualifications
To claim renter's credit, a taxpayer must meet the following conditions:
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Be a resident of California for the entire year.,
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AGI must be below annual limit. Use California AGI for this test.
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Must pay rent for at least half of the tax year on property (including a mobile home that the taxpayer owned on rented land) in CA that was the taxpayer's principal residence.
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The rented property is not exempt from property taxes.
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For not more than half the year, the taxpayer did not live with, or was not a minor under the care of a parent, foster parent, or legal guardian who claimed the taxpayer as a dependent.
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Military personnel - A military person, who is not a legal resident of California, does not qualify for this credit. However, the military person's spouse may claim this credit if he or she was a California resident, did not live in military housing, and is otherwise qualified.
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Form 540NR – Some 540NR filers may qualify if they were residents of California at least six months during the tax year.
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