Massachusetts Rent Deduction?

[M1-1]

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.

[KatrinaB · Accepted solution]

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