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A deduction is allowed for rent paid by the taxpayer during the tax year for a principal residence located in Massachusetts. This deduction:
The deduction must be for rent that the taxpayer paid to a landlord for the rental or lease of the taxpayer's principal residence in Massachusetts.
If rent is paid by a third party who maintains a principal residence elsewhere, a rental deduction isn't allowed for either party.
An example of a third party would be a parent.
If 2 or more persons jointly rent a unit, each occupant is entitled to a deduction if each is using it as his or her principal residence. The deduction is based on the amount of rent each person paid.
Married filing separate taxpayers are limited to:
However, a married couple filing separate may allocate the rent deduction differently provided:
The spouse claiming a deduction more than $1,500 must attach to his or her return a statement signed by the other spouse giving consent to the allocation.
The statement must list the:
Nonresidents and part-year residents are allowed a deduction equal to 50% of the rent paid if their residence is:
The rent paid cannot be more than $3,000.
Nonresidents entitled to this deduction would be individuals who:
An example of nonresidents example would be migrant workers.
Residents and part-year residents should enter the total amount of rent on:
Residents and part-year residents should then divide the total amount by 2 and enter the allowable amount on:
A spouse claiming a deduction more than $1,500 must enclose a statement signed by the other spouse agreeing to allocate some or the other spouse’s entire portion of the deduction.
If you’re filing an abatement or amended tax return, you must submit the following: