1040-IN: Renter's deduction

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Indiana allows taxpayers to claim a deduction on Schedule 2 or Schedule C for rent paid on primary Indiana residence. Use the Renter's deduction - Rental information / Landlord information statements on the INAdj screen to calculate the deduction. 

If a taxpayer paid rent to a residence other than the address on Form IT-40 or IT-40PNR, Page 1, enter the address in the Rental information statement. If a taxpayer paid rent to more than one address, enter the address for the most rent paid in the first line of the statement. 

Enter the landlord information in the Landlord’s information statement. If a taxpayer paid rent to more than one landlord, enter information for the landlord to whom the most rent was paid in the first line of the statement.

Note: For taxpayers with Married Filing Separately status, the Indiana Department of Revenue caps the deduction at half of the maximum amount allowed for a taxpayer filing as Single or Married Filing Joint.

Electronic filing information

Per Indiana Department of Revenue e-filing specifications, only the first address you enter in the Landlord's information and Rental information fields are part of the electronic file. If you have additional lines in either of these statements, the address information will not be included but the rent paid will. However, the total amount of rent paid and amount of deduction allowed on Schedule 2 or Schedule C are included in the electronic file. 

Field lengths within the statement are limited to the lengths specified by the Indiana Department of Revenue electronic filing schemas.

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