• If you live in housing on which service fees are paid instead of taxes, 10 percent of your rent can be claimed for credit. If the landlord says your tax share is less than 10 percent, use the amount the landlord gives you.
• If your housing is exempt from property tax and no service fee is paid, you are not eligible for credit. This includes university or college-owned housing.
• If your housing costs are subsidized, base your claim on the amount you pay. Do not include the federal subsidy amount.
• Mobile home park residents, claim the $3 per month specific tax on line 8, and the balance of rent paid on line 9.
• If you are a cooperative housing corporation resident member, claim your share of the property taxes on the building. If you live in a cooperative where residents pay rent on the land under the building, you may also claim 20 percent of that land rent. (Do not take 20 percent of your total monthly payment.)
• When you pay room and board in one fee, the landlord should be able to exclude the board portion of your payment and tell you the amount that goes toward your room. You may claim 20 percent of your room rent as taxes. You may also determine your tax that can be claimed for credit based on square footage.

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