Renter’s Credit The Nonrefundable Renter's Credit is a personal income tax credit that can only be used to offset your tax liability; therefore, you must have a tax liability to claim the credit.
You qualify for the Nonrefundable Renter's Credit if you meet all of the following:
You were a resident of California in 2009.
Your California adjusted gross income (AGI) is $34,412 or less if your filing status is single or married filing a separate return; or $68,824 or less if you are married filing jointly, head of household or qualified widow(er).
You paid rent for at least half of 2009 for property in California that was your principal residence.
You did not live with another person for more than half the year (such as a parent) who claimed you as a dependent in 2009.
You are not a minor living with and under the care of a parent, foster parent, or legal guardian.
You rented property for more than half the year that was not exempt from California property tax in 2009.
If you are married, neither you nor your spouse was granted a homeowner's property tax exemption during 2009. (You can still qualify for the credit, even though your spouse claimed a homeowner's exemption, as long as each of you maintained a separate residence for the entire year in 2009).
Exemption credits
Filing Status/Qualification
Exemption amount
Married/Registered Domestic Partner (RDP) filing jointly or qualifying widow(er)
$196
Single, married/RDP filing separately, or head of household
$98
Dependent
$98
Blind
$98
Age 65 or older
$98
Miscellaneous credits
Qualified senior head of household credit
2% of California taxable income
Maximum California AGI of $62,874
Maximum credit of $1,185
Joint custody head of household credit/dependent parent credit
