Would paying utility expenses directly to the landlord also be considered "Rent"?
Basically, anything you pay to your landlord for any reason, as a part of a residential rental agreement, is rent.
Since rent is not a deductible expense on the federal return, this would only matter if you were claiming a home office in the rented residence, for a SCH C business that you own.
Rent paid would also matter on the state return, but only if your state taxes personal income *and* offers a "renter's credit" on that state return.
