Renters credit in Indiana if I paid rent for moving out early

[yanshengmin]

Hi, I have an issue with my renters credit for my Indiana State tax. 

I moved to another state in February 2020, and only physically lived in Indiana for 1 month in 2020.  However, because I moved out early, I had to pay rents for my old apartment until the landlord found another renter in April 2020.

My question is for my Indiana State tax, should I file my 1 month rent in my tax form or the rent that I actually paid even I was not living there anymore?  Thanks.

[JohnW152]

You'd only be able to deduct the amount for the month you actually lived in your old Indiana apartment, since it was your "principal place of residence" for only that one month.

According to the Renter's Deduction dropdown in the Indiana Department of Revenue's Indiana Deductions from Income page:

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.