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
