My college son lives off campus, I claim him. Can I claim renters credit if I pay all his expenses?

[DanaB · Accepted solution]

If your son is a fulltime student, under the age of 24 and meets the other requirements (see below) then you will be able to claim him as a dependent. He is considered to have lived with you while away in college.

https://ttlc.intuit.com/replies/5187060

[kair4]

I do claim him. The question is regarding CA renters credit for his off campus housing. Can I claim renters credit because I pay his rent?

[DanaB]

The California requirement for renter's credit states the person must be living in their primary residence for more than half the year. If your son is only away to attend school, that would be considered a temporary residence and your home would continue to be his primary residence.  The place where he lives for school would not be his primary residence.

[hengliang06]

So who can claim the renter's credit in this situation? The dependent or the person claiming them?

[Hal_Al]

Q. So who can claim the renter's credit in this situation? The dependent or the person claiming them?

A. Probably neither.

As far as I know, the states that have anything for rent are Arizona, California, Connecticut, Hawaii, Indiana, Iowa, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, New Jersey, New York, Rhode Island, Vermont, Washington DC, and Wisconsin.  

Here's a link to all the state rules:https://www.rent.com/blog/states-with-a-renters-tax-credit/

"The definition of “qualified renter”, in California, does not include individuals:
1. Who, for more than 50 percent of the taxable year, rented and occupied
premises that with certain exceptions were exempt from property taxes.
2. Whose principal place of residence, for more than 50 percent of the taxable
year, is with any other person who claimed that individual as a dependent for
income tax purposes (as noted in previous replies, a dependent student, away at college, is considered to be living with the parent)
3. Who have been granted or whose spouse has granted the homeowner's
property tax exemption during the taxable year, as specified."

Reference: https://www.ftb.ca.gov/tax-pros/law/legislation/2021-2022/SB843-011122-032122.pdf