A principal residence in the state of California is defined as “the place where you voluntarily establish yourself and family, not merely for a special or limited purpose, but with a present intention of making it your true, fixed, permanent home and principal establishment.
The following criteria must be met to claim the California renter's deduction:
- You were a California resident for the entire year.
- Your California adjusted gross income (AGI) is:
- $41,641 or less if your filing status is single or married/RDP filing separately.
- $83,282 or less if you are married/RDP filing jointly, head of household, or qualified widow(er).
- You paid rent for at least half the year for property in California that was your principal residence.
- The property you rented was not exempt from California property tax.
- You did not live with another person for more than half the year (such as a parent) who claimed you as a dependent.
- You were not a minor living with and under the care of a parent, foster parent, or legal guardian.
- You or your spouse/RDP were not granted a homeowner's property tax exemption during the tax year.
- You may still qualify for the credit if your spouse/RDP claimed a homeowner's exemption and you maintained a separate residence for the entire year.
The information above was obtained from the California link below.