You may claim a credit if you paid rent during 2014 for living quarters used as your primary residence OR you paid property taxes during 2014 on your home. You are eligible for a credit whether or not you claim homestead credit on line 45.You may not claim the school property tax credit if you or your spouse are claiming the veterans and surviving spouses property tax credit.
Special CasesIf You Paid Both Property Taxes and Rent You may claim both the renter’s credit and the homeowner’s credit. The total combined credit claimed on lines 22a and 22b may not be more than $300 ($150 if married filing a separate return or married filing as head of household).
Married Persons Filing a Joint Return Figure your credit by using the rent and property taxes paid by both spouses.
Married Persons Filing Separate Returns or Married Persons Filing as Head of Household Each spouse may claim a credit. Each of you may use only your own property taxes and rent to figure the credit. The maximum credit allowable to each spouse is $150.Persons Who Jointly Own a Home or Share Rented Living Quarters When two or more persons (other than a married couple) jointly own a home or share rented living quarters, each may claim a credit. However, the property taxes and rent paid must be divided among the owner
