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Level 1
June 1, 2019
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Massachusetts Rent Deduction?

  • June 1, 2019
  • 1 reply
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Can any portion of the senior independent living facility monthly fee be classified as rent to which one can take the rent deduction in their Massachusetts tax return (50% of annual rent paid up to $3,000)?  The monthly paid fee covers the use of the apartment, utilities and other usual and customary services provided at senior independent living facilities.

Best answer by KatrinaB48

In Massachusetts, the renter's deduction can only be claimed for rent paid when a rental agreement exists, written or oral, creating a landlord-tenant relationship. Therefore, a renter's deduction is not allowed for renter's living in an independent living facility.

Please view the Massachusetts link below for more information.

https://www.mass.gov/letter-ruling/letter-ruling-82-33-rent-deduction-home-for-the-elderly

1 reply

Level 15
June 1, 2019

In Massachusetts, the renter's deduction can only be claimed for rent paid when a rental agreement exists, written or oral, creating a landlord-tenant relationship. Therefore, a renter's deduction is not allowed for renter's living in an independent living facility.

Please view the Massachusetts link below for more information.

https://www.mass.gov/letter-ruling/letter-ruling-82-33-rent-deduction-home-for-the-elderly

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