If you are paying rent for a principal residence in MA, you are eligible to take the deduction. But note the following definition of "principal residence", provided by MA DOR:
A Principal residence includes:
- mobile home, mobile home site or a trailer park site rental if it is the taxpayer's principal residence;
- hotel, motel, or rooming house occupancy if a rental agreement exists, written or oral, creating a landlord-tenant relationship;
- nursing
home or a retirement home for the elderly if a rental agreement exists,
written or oral, creating a landlord-tenant relationship.
A Principal residence does not include:
- apartment or house of a student or faculty member who has a principal residence elsewhere;
- apartment or house of a nonresident who has a legal residence in another state or country;
- apartment for a person on a temporary assignment in Massachusetts;
- dorm room;
- hotel, motel, or rooming house occupancy where no rental agreement exists;
- nursing home or a retirement home for the elderly where no rental agreement exists;
- vacation home.
