Renters credit in Massachusetts
Varies
Can Renters Get a Tax Break in Massachusetts?
Short answer: Yes: Massachusetts offers the Rental Deduction. Deduction of 50% of rent paid on a Massachusetts principal residence, up to $4,000, available to all renters on the state income tax return whether or not they itemize. Maximum $4,000 per return ($2,000 if married filing separately); no income or age limit.
Renters 65+ may also qualify for the refundable Senior Circuit Breaker credit (Schedule CB), up to $2,820 for 2025, if total income is no more than $75,000 single, $94,000 head of household, or $112,000 joint. Security deposits and last month's rent don't count as rent until applied to rent owed. Rent on your own home isn't deductible on your federal return; the exceptions are a home office used for your business or renting out part of the place you rent.
Records to keep: Keep your lease, rent receipts or a landlord rent certificate, and proof of household income. Check your state's current-year form and deadline before you apply.
Renters credit in Massachusetts
Varies
Individuals / Personal Taxes
Yes: Massachusetts offers the Rental Deduction. Deduction of 50% of rent paid on a Massachusetts principal residence, up to $4,000, available to all renters on the state income tax return whether or not they itemize. Maximum $4,000 per return ($2,000 if married filing separately); no income or age limit.
Business justification
Yes: Massachusetts offers the Rental Deduction. Deduction of 50% of rent paid on a Massachusetts principal residence, up to $4,000, available to all renters on the state income tax return whether or not they itemize. Maximum $4,000 per return ($2,000 if married filing separately); no income or age limit. Renters 65+ may also qualify for the refundable Senior Circuit Breaker credit (Schedule CB), up to $2,820 for 2025, if total income is no more than $75,000 single, $94,000 head of household, or $112,000 joint. Security deposits and last month's rent don't count as rent until applied to rent owed. Rent on your own home isn't deductible on your federal return; the exceptions are a home office used for your business or renting out part of the place you rent.
Category
- Personal Tax Deductions