M-MTax
Level 10

Investors & landlords

Most hotel rooms won't qualify as a residence for the renter's credit, since the room does not have it's own separate bathing *and* cooking facilities

That's part of the IRS definition for "dwelling unit" and probably doesn't apply to a state's credit for rent. In MA for example you can possibly get a credit for rent paid to a hotel, motel, or rooming house as long as some sort of agreement exists that creates a landlord-tenant relationship.