The taxpayer must receive a Certificate of Allocation from the State to claim the tax credit on their California personal income tax return. The Certificate of Allocation will state the maximum amount the taxpayer can claim listed by tax year. The taxpayer should refer to the 2010 New Home/First Time Buyer Credit publication for instructions on claiming the tax credit. Special rules apply to married/RDP taxpayers filing separately, in which case each spouse?RDP is entitled to one half of the tax credit, even if their ownership percentages are NOT equal. For 2 or more taxpayers who are not married/RDP, the tax credit amount will have already been allocated to each taxpayer occupying the residence on their tax credit allocation letter.