In Massachusetts, the renter's deduction can only be claimed for rent paid when a rental agreement exists, written or oral, creating a landlord-tenant relationship. Therefore, a renter's deduction is not allowed for renter's living in an independent living facility.
Please view the Massachusetts link below for more information.
https://www.mass.gov/letter-ruling/letter-ruling-82-33-rent-deduction-home-for-the-elderly
