An Indiana security deposit itemization statement is the formal written accounting a landlord must deliver when any part of a departing tenant’s deposit is kept back for damages, unpaid rent, or unpaid utilities. It is the document Indiana courts examine to decide whether a withholding is defensible or an unsupported retention. Under Ind. Code 32-31-3-14, the statement takes the shape of an itemized list of damages that sets forth the estimated cost of repair for each damaged item and the amounts on which the landlord intends to assess the tenant, mailed with any refund balance within forty-five days of termination and delivery of possession.

This page gives you a working itemization generator plus a plain-English guide to Indiana deposit law: the forty-five-day duty under Indiana security deposit law, the written-mailing-address precondition that starts the clock, the four permitted deductions under 32-31-3-13, the estimated-cost-of-repair format required by 32-31-3-14, and the strict forfeiture under 32-31-3-15 and 32-31-3-12(b) that punishes a late or missing list. The itemization is a statement, not a served legal notice, so it carries no service-method certification; it is a signed accounting the landlord mails to the tenant.

Generate Your Indiana Security Deposit Itemization

Complete the fields below to build a statement ready to print, sign, and mail with any refund. Enter the deposit, then add each deduction with a category, a specific description, and the estimated cost of repair. The generator subtracts the total deductions from the deposit to compute the refund balance automatically. If the deductions exceed the deposit, the tool reports the additional balance the tenant owes instead. The live summary updates as you type, and the same math is written into the PDF.

What the Indiana Itemization Statement Does

An Indiana security deposit itemization statement is the written accounting a landlord must deliver under Ind. Code 32-31-3-14 whenever the landlord keeps back any portion of a deposit. Read against 32-31-3-12, it does three things at once, and each one is a separate statutory duty that can be failed independently.

First, it accounts for the deposit. The landlord cannot retain any part of the deposit without setting out, in writing, what each deduction is for, the estimated cost of repair, and the amount assessed. A general statement that deductions were taken for cleaning and damage does not satisfy the statute. Each deduction must stand on its own line, identified by category and described with enough particularity that the tenant, and later a court, can judge whether the deduction is for damage beyond ordinary wear and tear (deductible under 32-31-3-13) or for ordinary wear and tear (never deductible), and whether the amount is reasonable.

Second, it returns the refund balance. Ind. Code 32-31-3-14 directs the landlord to include with the itemized list a check or money order for the difference between the damages claimed and the amount of the deposit held. The accounting and the money travel together. Delivering the itemization without the refund, or holding the balance while waiting to see whether the tenant objects, is not compliant and exposes the landlord to the same forfeiture that a missing itemization triggers.

Third, it discharges the forty-five-day duty. The clock in Ind. Code 32-31-3-12 runs from termination of the rental agreement and delivery of possession, not from the lease’s stated end date and not from the date the tenant gave notice, and it does not begin until the tenant supplies a written mailing address. A late delivery, even by one day past the forty-five, is an independent failure that, under 32-31-3-15, is deemed an agreement that no damages are due. The combination of a specific itemization, the refund enclosed, and timely delivery is exactly what Indiana courts weigh in deciding whether a withholding survives or collapses into a full refund plus attorney fees.

The generator above produces a statement with a built-in deductions calculator, automatic balance computation, the governing statutory references, and a signature and delivery block. The remainder of this guide walks through the legal framework, the deductible-versus-non-deductible line, and the documentation that makes each deduction defensible.

Indiana Legal Framework — Ind. Code 32-31-3-12 through 32-31-3-15

Indiana’s security deposit rules live in Title 32, Article 31, Chapter 3 of the Indiana Code, spanning Ind. Code 32-31-3-9 through 32-31-3-19. Four sections do the work that governs an itemization, and it helps to read them as a connected sequence rather than in isolation.

Ind. Code 32-31-3-12 — return, deductions, and liability

Section 12 is the core return-and-accounting duty. It provides that upon termination of a rental agreement, the landlord must return the security deposit, minus any amount lawfully applied to damages the landlord has suffered or will reasonably suffer, unpaid rent, and unpaid utility or sewer charges, all itemized by the landlord in a written notice delivered to the tenant not more than forty-five days after termination of the rental agreement and delivery of possession. Subsection (b) supplies the teeth: if the landlord fails to comply, the tenant may recover all of the security deposit due the tenant and reasonable attorney fees. And the section closes with the precondition that defines Indiana practice: the landlord is not liable under the chapter until the tenant supplies the landlord in writing with a mailing address to which to deliver the notice and the amount due.

Ind. Code 32-31-3-13 — permitted uses of the deposit

Section 13 is an exclusive list. A security deposit may be used only to reimburse the landlord for actual damages to the rental unit or an ancillary facility that are not the result of ordinary wear and tear; to pay unpaid rent the tenant owes, including amounts the tenant owes for failure to give notice or otherwise ending the tenancy early where the agreement so provides; to pay for the last payment period of the rental agreement where a written agreement stipulates that the deposit serves as the last rent payment; and to reimburse the landlord for utility or sewer charges the tenant was obligated to pay but did not. A deduction outside those four categories is not authorized, no matter how the lease is worded.

Ind. Code 32-31-3-14 — the itemized list of damages

Section 14 dictates the form of the statement itself. Not more than forty-five days after termination of occupancy, the landlord must mail to the tenant an itemized list of damages claimed for which the security deposit may be used, and the list must set forth the estimated cost of repair for each damaged item and the amounts and the lease provisions on which the landlord intends to assess the tenant. The landlord must include with the list a check or money order for the difference between the damages claimed and the amount of the deposit held. This is the section that shapes the columnar accounting the generator on this page produces: a category, a specific description, an estimated cost of repair, and an amount, for every deduction.

Ind. Code 32-31-3-15 — the consequence of noncompliance

Section 15 turns silence into forfeiture. Failure to comply with the itemized-list requirement within the time allowed constitutes an agreement by the landlord that no damages are due, and the landlord must remit to the tenant immediately the full amount of the security deposit. Combined with the attorney-fee shift in 32-31-3-12(b), the result is a strict, self-executing loss: the untimely or missing list is treated as an admission that nothing is owed, the whole deposit goes back, and the tenant who has to sue can add reasonable fees. Indiana is not a treble-damages or double-damages state; the penalty is the total forfeiture of deductions plus fees, which is severe enough on its own.

The Written Mailing-Address Precondition

The feature that most distinguishes Indiana from other states is a precondition buried in Ind. Code 32-31-3-12: the landlord is not liable under the chapter until the tenant supplies the landlord in writing with a mailing address to which the notice and the amount due can be delivered. In plain terms, the forty-five-day itemization duty and the statutory forfeiture do not attach until the tenant gives the landlord a written address.

This cuts both ways. For tenants, it means the single most important move-out step is to hand the landlord a written forwarding address, dated and delivered in a provable way, because without it the landlord owes nothing under the chapter and the tenant cannot later invoke the penalty. For landlords, it means the forty-five-day clock is measured from the written address rather than from the move-out date alone, and a landlord who genuinely never received a written address has a complete defense to a deposit claim. The generator above includes a field for the date the tenant provided the written address so the statement records the clock’s true start.

The disciplined practice, even when no written address ever arrives, is to prepare the itemized list, calculate the balance, and mail the statement with any refund to the last known address, which is usually the rented unit itself, keeping proof of mailing. Doing so costs little and closes off any argument that the landlord ignored the accounting duty, while preserving the written-address defense if the tenant genuinely failed to supply one.

When and How to Deliver the Statement

The forty-five-day clock

The clock starts on the later of termination of the rental agreement and delivery of possession, once the tenant has supplied a written address. Delivery of possession is typically the date the tenant returns the keys, completes a final walk-through, or otherwise relinquishes control of the unit. It is not the date the tenant gave notice, not the printed lease end date, and not the date a cleaning crew finishes. A tenant who returns the keys early starts the clock early; a tenant who holds over starts it late. Document the surrender date carefully with a key-handover record, walk-through documentation, or written tenant acknowledgment, because the forty-five days is measured from it.

Within those forty-five calendar days the landlord must do both things at once: mail the itemized list of damages, and enclose any refund balance. Sending the statement on day eighteen and the refund on day thirty is not compliant. Weekends and holidays do not toll the deadline, so a statement that is a day late is simply late.

Method of delivery

Ind. Code 32-31-3-12 contemplates delivery by personal delivery or by first-class mail, postage prepaid. First-class mail satisfies the statute but produces no proof of mailing. Certified mail with return receipt requested is the strongest practical choice, because it creates independent, dated evidence that the statement and refund were mailed within the forty-five-day window if the accounting is later challenged. Because the itemization is an accounting statement rather than a served legal notice, there is no separate service-method certification to complete; the landlord simply mails it and keeps the receipt.

Delivery address

Mail to the written mailing address the tenant supplied. If the tenant provided none, the disciplined practice is to mail to the last known address, ordinarily the rented unit, by certified mail, so the file shows a good-faith attempt. Remember that a landlord who never received a written address is not liable under the chapter, but mailing to the last known address costs little and forecloses the argument that the landlord simply did nothing.

Damage discovered after the statement goes out

If the landlord mails the statement on day fifteen and discovers additional damage on day twenty, the landlord generally cannot tack on a supplementary deduction after the fact. The forty-five-day itemization is the landlord’s one authorized accounting. The practical remedy is to inspect thoroughly before issuing the statement, waiting until later in the window if needed to be sure every condition has been identified, rather than rushing an incomplete list out the door on day three.

Permitted Deductions Under Ind. Code 32-31-3-13

Section 13 authorizes the landlord to apply the deposit only to a short, closed list. Deductions outside these categories are not statutorily permitted, regardless of how the lease is drafted.

1. Actual damages beyond ordinary wear and tear

Specific damage attributable to the tenant, such as large holes in drywall, broken fixtures, pet urine saturation, water damage from an unreported leak, missing appliances, or unauthorized alterations, may be deducted. The landlord must distinguish damage from ordinary wear; that standard is covered in the next section. Each damage deduction requires a description, an estimated cost of repair, and supporting receipts for completed work or estimates for work not yet performed.

2. Unpaid rent

Rent the tenant owes but did not pay may be deducted, documented with the lease, the rent ledger, and any late notices issued during the tenancy. Where the rental agreement provides for charges tied to an early termination or a failure to give proper notice, and those charges are lawful under Indiana law, they fall within this category as amounts the tenant owes. Keep the arithmetic transparent and reference the lease provision the charge rests on.

3. The last rent payment, only where the lease so provides

If a written rental agreement stipulates that the security deposit serves as the last payment of rent, the deposit may be applied that way. Absent such a written stipulation, the landlord may not simply treat the deposit as last month’s rent; the deposit remains a deposit subject to the full itemization duty.

4. Unpaid utility or sewer charges the tenant owed

Where the tenant was obligated under the rental agreement to pay a utility or sewer charge and failed to do so, the unpaid amount may be reimbursed from the deposit. Document the obligation in the lease and the unpaid balance with the provider’s statement.

Wear and Tear Versus Damage — the Standard

The wear-versus-damage distinction is the single most important analytical question in a deposit itemization and the most common source of forfeited deductions. The statutory line is clear: damage beyond ordinary wear and tear is deductible under 32-31-3-13, and ordinary wear and tear is not. The difficulty is deciding which side a particular condition falls on.

The definitions Indiana applies

Ordinary wear and tear is the gradual, expected deterioration that comes from a tenant of average care simply living in the unit: paint that fades from sunlight, carpet that flattens along walking paths, minor scuffs from furniture and movement, small nail holes from hanging pictures, light scratches on hardwood, and faint marks near switches and door handles. None of it is chargeable.

Damage is deterioration beyond ordinary use caused by the tenant’s negligence, abuse, intentional acts, or pets: large holes in walls, broken windows or fixtures, pet stains and odor saturated into carpet, padding, or subfloor, water damage from an unreported leak, smoke damage from indoor smoking, missing items, and structural harm of any kind. Only damage in this sense is deductible, and only when it is documented.

Borderline cases and how to resolve them

Carpet. Carpet has a useful life of roughly eight to ten years. If a carpet was new at the start of a five-year tenancy and must be replaced at move-out, much of its life was already consumed, and the landlord can generally charge only the portion of remaining useful life the tenant’s damage destroyed, not the full replacement cost. A useful-life proration is the defensible approach; charging full replacement value for an end-of-life carpet routinely fails.

Paint. Interior paint has a useful life of roughly two to four years in a rental. A three-year tenant generally cannot be charged for a full repaint if the walls show only normal wear, because the paint was due for refresh anyway. Where the tenant caused specific damage, such as large stains, holes, or smoke discoloration, the cost of repairing that specific damage is chargeable, but a blanket repaint of a unit already due for it is not.

Cleaning. A reasonably clean unit at move-out is the tenant’s baseline; routine turnover cleaning is not chargeable. Cleaning beyond ordinary, such as heavy grease, pet-odor remediation, smoke smell, mold, or a hoarding cleanout, is chargeable because it restores the unit to start-of-tenancy condition. The line is whether the cleaning was ordinary turnover or something the tenant’s use made necessary.

Pets. Pet stains in carpet, claw scratches on doors and floors, urine odor in padding or subfloor, and pet damage to walls are all chargeable as damage, itemized to the specific harm rather than as a general surcharge for having had a pet.

Documentation that supports the finding

The strongest record consists of a signed move-in checklist with dated photographs, a signed move-out checklist with parallel photographs from the same angles, contractor invoices or estimates that specifically describe the work, and, for older items, a useful-life calculation showing the proration. A landlord with that record almost always prevails on borderline charges; a landlord without it almost always loses them. Our Indiana move-in and move-out checklist captures the paired documentation that turns a contested deduction into a defensible one.

The Estimated-Cost-of-Repair Rule

Ind. Code 32-31-3-14 does not merely ask for a total; it requires the itemized list to set forth the estimated cost of repair for each damaged item. That is a formatting mandate as much as a substantive one, and it drives how the statement must be built.

Per-item, not lump sum

Every deduction gets its own line with its own estimated cost. A single figure labeled repairs, or a lump sum for cleaning, does not satisfy the statute because it does not state the estimated cost of repair for each item. The generator on this page enforces this format by giving each deduction a category, a specific description, and its own amount, so the statement reads as the statute contemplates: drywall repair, one figure; carpet cleaning for pet stains, another; and so on.

Receipts for completed work, estimates for future work

Where the repair or cleaning has already been performed by the time the statement is mailed, attach the vendor receipt or invoice showing the work and the amount. Where the work has not yet been done, attach a third-party estimate that specifically describes the work and the price. The statute speaks in terms of the estimated cost of repair, so a good-faith written estimate supports a deduction for work not yet completed, but the estimate must be genuine and specific, not a round number invented to consume the deposit.

Backing every figure

A handwritten note that reads two hundred dollars for cleaning is not documentation; an itemized invoice from the cleaner is. The estimated cost of repair on each line should be traceable to a receipt, an invoice, or a written estimate in the file. Deductions with no backing are the first ones a small-claims judge strikes, and once one line looks padded, the credibility of the whole statement suffers.

Required Contents of the Statement

While the Indiana Code does not prescribe a rigid template, the evidentiary requirements of 32-31-3-12 and 32-31-3-14 establish the minimum set of elements a defensible itemization must contain. The generator above captures each of them.

Parties and property

The full landlord or management-company name, the full tenant names as they appear on the lease, and the rental property address, so the statement can be authenticated as the accounting for this specific tenancy.

Tenancy dates and the clock

The tenancy start and end dates, the date the tenant delivered possession, and the date the tenant supplied a written mailing address. These fix the forty-five-day window and show, on the face of the statement, that the accounting was timely.

Deposit held

The original security deposit amount and any interest credited. If the tenant paid a separate last-month-rent amount, treat it according to the lease; the security deposit itself is what the itemization governs.

Itemized deductions

Each deduction listed separately with its category, a specific description, the estimated cost of repair, and the amount assessed, with the supporting receipt or estimate referenced. This is the heart of the statement and the part 32-31-3-14 speaks to most directly.

The calculation

The total deductions, and then the refund balance owed to the tenant, or the additional amount owed by the tenant if the deductions exceed the deposit. Show the arithmetic rather than announcing only a bottom line, so the tenant and a court can follow the math.

Delivery and signature

The method and date of delivery, the address used, the refund payment method and check or money order number, and the landlord’s signature with printed name and title. Because the statement is an accounting rather than a served notice, the block certifies the mailing and the enclosed refund, not personal service.

Common Indiana Landlord Mistakes

Most Indiana deposit disputes are not lost on the merits of a single deduction; they are lost on procedural defects that convert an otherwise-defensible package into a full forfeiture under 32-31-3-15 and a fee award under 32-31-3-12(b). The same handful of errors recur.

• Miscounting the clock start. The forty-five days runs from termination and delivery of possession once a written address is supplied, not from the lease’s stated end date. A wrong start date means a late statement.
• Ignoring the written-address rule. Some landlords mail nothing because no address arrived, then get surprised. Mail the itemized list to the last known address and keep proof, even when no address was formally supplied.
• Blowing the forty-five-day deadline. A late or missing list is deemed an agreement that no damages are due and forfeits every deduction under 32-31-3-15.
• Lump-sum itemization. A single figure for repairs or cleaning does not state the estimated cost of repair for each item as 32-31-3-14 requires and invites a court to disallow the withholding.
• Charging wear and tear. Deducting for faded paint, ordinary carpet wear, or routine cleaning is not recoverable under 32-31-3-13 and undermines the credibility of the whole accounting.
• Withholding the refund. Ind. Code 32-31-3-14 requires the refund check to accompany the statement; holding the balance pending a dispute is an independent violation.
• No proof of mailing. Even a perfect statement is hard to defend without evidence it was mailed on time to the address the tenant supplied.
• No receipts or estimates. Deductions with no supporting receipt or written estimate are the first ones a small-claims judge strikes.

Tenant Remedies and Ind. Code 32-31-3-12(b) Damages

Indiana tenants have clear rights connected to the deposit return, and the remedies for a violation are what make procedural discipline worthwhile for landlords.

Right to a timely itemized statement and refund

The tenant’s primary right under 32-31-3-12 and 32-31-3-14 is to receive both the itemized list of damages and any refund balance within forty-five days of termination and delivery of possession, once a written address is supplied. A late list, a missing itemization, or a withheld refund is each an independent violation.

The forfeiture under 32-31-3-15

When the landlord fails to provide the itemized list within the time allowed, 32-31-3-15 deems the failure an agreement that no damages are due, and the landlord must immediately remit the full deposit. The law does not weigh the landlord’s good faith or ask whether the damage was real; the failure itself is treated as an admission that nothing is owed. Every deduction, even a substantively valid one, is lost.

Full deposit plus reasonable attorney fees under 32-31-3-12(b)

Ind. Code 32-31-3-12(b) provides that a landlord who fails to comply lets the tenant recover all of the security deposit due plus reasonable attorney fees. Indiana is not a treble-damages or double-damages state, so there is no statutory multiplier to fabricate; the exposure is the full deposit the tenant was owed plus the fees the tenant reasonably incurred to recover it. On a modest deposit, the attorney-fee shift can dwarf the amount actually in dispute, which is precisely why an untimely accounting is such an expensive mistake.

The written-address limit on the remedy

Because 32-31-3-12 makes the landlord’s liability contingent on the tenant supplying a written mailing address, a tenant who never provided one generally cannot invoke the penalty. The remedy protects tenants who do their part and gives landlords a clean defense against tenants who vanish without leaving an address. Where a deposit dispute is significant, the tenant has raised retaliation, or counsel is involved, both sides benefit from an early read of Indiana landlord-tenant law before the statement is challenged.

Indiana Deposit Statutes at a Glance

The table below maps each governing section to the duty it imposes. Use it as a quick reference while completing the itemization, and confirm the current text of each section on Indiana’s official portal before you rely on it in a dispute.

For statutory text, consult the official Indiana Code published by the Indiana General Assembly and the consumer resources of the Indiana Attorney General. Local ordinances in cities such as Indianapolis, Fort Wayne, or Bloomington can add procedural detail, so a quick check of the relevant municipal code is prudent before mailing the final statement.

Best Practices Before You Send

A defensible itemization is built from ordinary discipline applied consistently. The steps below turn the statute into a repeatable routine.

• Get the written address in hand. Ask the departing tenant for a written forwarding address and note the date received; the clock and your duties run from it.
• Photograph everything at both ends. Dated move-in and move-out photos are the backbone of every deduction and the tie-breaker on every borderline charge.
• Calendar the forty-five days. The moment the tenant delivers possession and supplies the address, set a reminder well inside the deadline, aiming to mail by day thirty to leave margin.
• State an estimated cost per item. Give each deduction its own description and estimated cost of repair, backed by a receipt for completed work or a specific estimate for work to come.
• Separate wear and tear out loud. If an item is borderline, err toward not charging it; a disallowed deduction plus a fee award dwarfs a small recovery.
• Enclose the refund. Put the check or money order for the balance in the same envelope as the statement; the two travel together under 32-31-3-14.
• Send by certified mail. Mail within forty-five days to the address the tenant supplied and keep the return receipt.
• Retain the full file. Keep the signed statement, itemization, photos, invoices, estimates, and the mailing receipt for several years in case the tenant later sues.

Prevention starts even earlier, at the application stage. The cleanest deposit returns come from tenants who were screened well before they ever received keys, because reliable tenants tend to leave units in returnable condition. A thorough tenant screening process that reviews credit, prior evictions, and rental history is the least expensive form of deposit protection there is, and far cheaper than litigating a fee-shifting deposit claim after a bad move-out. Landlords who want to start a report can begin at the applicant and landlord screening portal.

Frequently Asked Questions

What is an Indiana security deposit itemization statement?

It is the itemized list of damages a landlord must deliver under Ind. Code 32-31-3-14 when any part of a deposit is withheld. The list must set forth the estimated cost of repair for each damaged item and the amount assessed, and the landlord must include a check or money order for the difference between the damages claimed and the deposit held. It is a formal accounting statement, not a served legal notice, so no service-method certification is required.

How many days does an Indiana landlord have to deliver the itemized statement?

Forty-five days. Under Ind. Code 32-31-3-12 and 32-31-3-14, the landlord must return the deposit or mail the itemized list of damages, with any refund balance, not more than forty-five days after termination and delivery of possession. The duty does not begin until the tenant supplies the landlord in writing with a mailing address for the notice and refund.

What happens if the landlord fails to itemize within 45 days?

Under Ind. Code 32-31-3-15, failure to mail the itemized list within forty-five days is treated as an agreement that no damages are due; the landlord must immediately remit the full deposit and loses every deduction. Ind. Code 32-31-3-12(b) separately lets the tenant recover the deposit due plus reasonable attorney fees. Indiana imposes a strict forfeiture, not a bad-faith multiplier.

What can a landlord deduct on the itemization?

Under Ind. Code 32-31-3-13, only actual damages beyond ordinary wear and tear, unpaid rent the tenant owes, an agreed last rent payment, and unpaid utility or sewer charges the tenant owed. Each deduction must appear with the estimated cost of repair and the amount assessed.

Does the itemization have to state an estimated cost of repair for each item?

Yes. Ind. Code 32-31-3-14 requires the list to set forth the estimated cost of repair for each damaged item and the amounts assessed. A lump-sum figure with no per-item estimate does not satisfy the statute, which is why the generator gives each deduction its own description and estimated-cost line.

Can a landlord deduct for normal wear and tear?

No. Ind. Code 32-31-3-13 authorizes deductions only for actual damages that are not the result of ordinary wear and tear. Faded paint, minor carpet wear, small nail holes, and light scuffing are wear and tear and cannot be charged against the deposit.

Must the refund check accompany the statement?

Yes. Ind. Code 32-31-3-14 directs the landlord to include with the itemized list a check or money order for the difference between the damages claimed and the deposit held. Delivering the itemization without the refund, or holding the balance pending a dispute, is not compliant.

What if the tenant never gave a written forwarding address?

Because Ind. Code 32-31-3-12 makes the landlord’s liability contingent on a written mailing address, a landlord who never received one generally is not exposed to the penalty. The disciplined practice is still to mail the itemized statement and any refund to the last known address and keep proof, so the file is complete if the tenant later surfaces.

How long should I keep the itemization and documentation?

Retain the signed statement, the itemization, receipts, invoices, repair estimates, dated photos, and proof of mailing for several years after the tenancy ends. Because Indiana’s limitations period on a written contract is long, keeping the full deposit file protects the landlord if the former tenant later files a claim.

Related Indiana Forms and Resources