Massachusett rent deduction on apartment lived in while home is under construction

I rented an apartment for 2 months while my home was under construction during 2024. For the Massachusetts tax return, does the rent I paid on the apartment qualify for the rent deduction on line 14?

1308

Expert Alumni

Mar 20, 2025 5:48:34 AM

The MA rent deduction only applies to a place that is considered your principal residence. A place that is not your main home (or considered your principal place of residency), and has no rental agreement, doesn't qualify for the rent deduction. However, if you had a rental agreement for those 2 months and it was considered your principal place of residence for those 2 months, you might be able to claim the rental deduction for the amount paid for those 2 months.

See link below for more details

https://www.mass.gov/info-details/deductions-on-rent-paid-in-massachusetts#overview-:~:text=A%20principal%20residence%20doesn%27t%20include%3A

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Massachusett rent deduction on apartment lived in while home is under construction