Thank you very much Skylane I really appreciate it.

Accountant-man said: It is only a credit of $50 if the tax savings value of the deduction is less than $50 then you get the $50 credit;  but $50 would not be for all situation I mean there is other option 18% rent paid if all answers are NO. Client is a tenant and all about above answers are NO so she can take 18% of whole the rent amount. ( her mom lives with client and her husband, I should mention it)

For me it was very strange since most of the time I see for other state something like $60, for couple $120 or $50 ....as Renter Credit.

Now, I see a tax deduction in NEW JERSEY around $3000 that is why I was shocked.