My father's primary residence is in a nursing home. Can he deduct the rent payments he makes under the Rental Deduction in Massachusetts?

[LisaBr · Accepted solution]

Yes, your father can deduct his payments of rent to a nursing home in Massachusetts. 

However, there are limitations, the deduction is for 50% of the rent paid and cannot exceed $3,000.

The following link to the Massachusetts Department of Revenue gives you all the information you may need on this deduction:

https://www.mass.gov/service-details/deductions-on-rent-paid-in-massachusetts