Persons Entitled to Deduction

A taxpayer whose principal residence is in Massachusetts and who pays rent for such premises is eligible for the rental deduction. If two or more individuals jointly rent a unit, each individual who occupies the unit as his principal residence is entitled to a deduction based on the amount of rent he paid. Example 1 : F, a young artist, occupies as her principal residence an apartment in Cambridge, which is leased for her by her aunt who resides in Boston. The rent is paid by the aunt. F is not entitled to a deduction since she does not pay the rent; the aunt is not entitled to the deduction because the apartment is not her residence. Example 2 : G, a teacher, and H, a salesman, rent an apartment in Boston for $300 a month; each pays $150. The apartment is G's only residence; H also owns a house in Pittsfield in which he lives when not traveling. G's rental deduction for each month of occupancy for which rent is paid is $75 (50% of $150). H is not entitled to a deduction since the Boston apartment is not his principal residence.