是加州nonrefundable renter's credit里的，我的理解是夫妻两个要不住在一起才能拿，但我朋友通过cpa就给报了，他们是住在一起的。 不知道是不是我解读有误请帮忙看看。。


税表里：did you and your spouse maintain separate redidences for the entire year in 2007?
              yes的话就可以claim这个credit

加州tax board上的解释：

The Nonrefundable Renter's Credit is a personal
income tax credit that can only be used to offset your tax liability;
therefore, you must have a tax liability to claim the credit.

You qualify for the Nonrefundable Renter's Credit
if you meet all of the following:

• You were a resident of California in 2007.
• Your California adjusted gross income (AGI) is $33,272 or
  less if your filing status is single or married/registered
  domestic partner  filing a separate
  return; or $66,544 or less if you are married/registered
  domestic partner  filing jointly,
  head of household, or qualified widow(er).
• You paid rent for at least half of 2007 for property in California
  that was your principal residence.
• You did not live with another person for more than half the
  year (such as a parent) who claimed you as a dependent in 2007.
• You are not a minor living with and under the care of a parent,
  foster parent, or legal guardian.
• You rented property for more than half the year that was not
  exempt from California property tax in 2007.
• If you are married, neither you nor your spouse/registered
  domestic partner  was granted
  a homeowner's property tax exemption during 2007. (You can still
  qualify for the credit, even though your spouse/registered
  domestic partner claimed a homeowner's
  exemption, as long as each of you maintained a separate residence
  for the entire year in 2007).

请问这个separate residence是什么意思呢？是夫妻两个分开来住还是说这对夫妻只要不是住在诸如父母家（可以被他们claim成dependant）就可以要求这个credit？