Paying Property Taxes To A Landlord

[ldolgas1990]

I live in Massachusetts  and rent a house.  As part of my lease I pay a portion of the property taxes directly to the landlord.  The property taxes are not included in my rent payment.

Question...Am I able to include the property taxes as part of the total rent paid?

[LeonardS · Accepted solution]

Generally, if your lease requires you to pay a portion of the property tax directly to your landlord this would be considered as "rent".

The deduction allowed for rent paid by the taxpayer during the tax year to a landlord for a principal residence located in Massachusetts is limited to 50% of the rent paid and cannot exceed a total deduction of $3,000.  If the rent you paid exceeds $6,000 without the inclusion of the property tax then it is no benefit to include the tax payments as part of your rent.

[ldolgas1990]

Would paying utility expenses directly to the landlord also be considered "Rent"?

Thank you

[Carl]

Would paying utility expenses directly to the landlord also be considered "Rent"?

Basically, anything you pay to your landlord for any reason, as a part of a residential rental agreement, is rent.

Since rent is not a deductible expense on the federal return, this would only matter if you were claiming a home office in the rented residence, for a SCH C business that you own.

Rent paid would also matter on the state return, but only if your state taxes personal income *and* offers a "renter's credit" on that state return.