Indiana's Department of Revenue does not specifically address whether someone has to be named on the lease:
Renter's Deduction:
You may be able to deduct up to $3,000 of the rent paid on your Indiana home.
You may be able to take this deduction if:
- You paid rent on your principal place of residence, AND
- The place you rented was subject to Indiana property tax.
Your "principal place of residence" is the place where you have your true, fixed, permanent home and where you intend to return after being absent.
Rent paid for summer homes or vacation homes is not deductible.
You cannot claim the renter's deduction if the rental property was exempt from Indiana property tax. Examples of this type of property are:
- Government owned housing;
- Property owned by a nonprofit organization;
- Student housing;
- Property owned by a cooperative association; and
- Property located outside of Indiana.
How much rent can I take off? You can deduct up to $3,000 or the amount of rent paid, whichever is less.
Example: Emily paid $4,800 in rent on her principal residence. She will claim a $3,000 renter's deduction.
Example: Bill paid $400 in rent at his first apartment, moved to another location and paid $3,300 for the remainder of the year. His deduction will be limited to $3,000 even though he paid $3,700 altogether.
For more information, you may reach them at:
-
Individual Income Tax: (317) 232-2240 ? Available 8 a.m. - 4:30 p.m. EST
