The Massachusetts rent deduction may be found in the state income tax return at the screen Additional Massachusetts Deductions.
The Massachusetts Department of Revenue rent deduction may be found here.
A taxpayer whose principal residence is in Massachusetts and who pays rent for such premises is eligible for the rental deduction. If two or more individuals jointly rent a unit, each individual who occupies the unit as his principal residence is entitled to a deduction based on the amount of rent he paid.
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