My dependent daughter has an apartment off campus at college that is a 12 month lease. Her legal address is still with her parents. Can she claim the tenant homeowners rebate in NJ for the apartment?

It is my belief (and a logical assumption) that, in order to claim the NJ rebate of which you speak, you must FILE a tax return on which you claim your own personal exemption.

If you claiming her as a dependent, then, In my opinion< she does NOT qualify.