The Massachusetts rental deduction is reported on Line 14 of Massachusetts Form 1.

To add a Massachusetts renter’s deduction in TaxACT:

1. From within your TaxACT return (Online of Desktop) click on the State Q&A tab and then click Massachusetts, located directly below the blue tabs
2. Click Miscellaneous Topics to expand that category and then click Rental Deduction
3. You will now be in the screen titled Massachusetts – Rental Deduction. Enter the total amount of qualifying rent you paid during the tax year.

The program will automatically determine your rental deduction based on the amount of qualifying rent you paid during the tax year. Qualified rent is defined in the Massachusetts Form 1 Instructions:

What Qualifies for the Rental Deduction?

The deduction must be for rent you paid to a landlord for the rental or lease of your principal residence in Massachusetts.

If two or more persons jointly rent a unit, each occupant using it as his/her principal residence is entitled to a deduction based on the amount of rent that each person paid.

If the rent is paid by a third party (such as a parent) who maintains a principal residence elsewhere, no 50% rental deduction is allowed for either party.

A principal residence does not include any residence for vacation, an apartment for a person on a temporary assignment or a student or faculty member who has a principal residence elsewhere. It also does not include any apartment or house in Massachusetts of a nonresident who has a legal residence in another state or country.

Payment for occupying a hotel, motel or rooming house is not considered rent unless a rental agreement exists. All separately stated charges such as utilities, furnishings or parking cannot be included in rent for purposes of this deduction. Also, rent does not include any advance payments (such as security deposit, last month’s rent, etc.) until actually applied as rent.