Free Massachusetts Security Deposit Itemization

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Free Massachusetts Security Deposit Itemization — overview

A Massachusetts Security Deposit Itemization is the itemized list of damages a landlord must provide under M.G.L. c. 186, § 15B(4) before keeping any part of a security deposit for damage. The list must be sworn to by the lessor or agent under the pains and penalties of perjury, describe the damage and the necessary repairs in precise detail, and include written evidence such as estimates, bills, invoices or receipts showing the actual or estimated cost. The deposit balance, with any interest owed, is due within 30 days after the tenancy ends, and only three kinds of deductions are allowed. A lessor who misses the list or the refund deadline forfeits the right to keep any portion, and § 15B(7) awards three times the deposit or balance owed plus interest, costs and attorney’s fees for the failures it names. The form on this page produces a complete itemized statement with a built-in deductions calculator; the rest of this guide walks through the legal framework, the deductible-versus-non-deductible standard, and the documentation requirements.

▶ Watch: Massachusetts Security Deposit Itemization — M.G.L. c. 186 § 15B explained

What this itemization does

A Massachusetts Security Deposit Itemization is the itemized list of damages a landlord must provide to a tenant under M.G.L. c. 186, § 15B(4) before keeping any part of a deposit for damage. It does three things at once.

First, it proves every damage deduction. The list must itemize “in precise detail the nature of the damage and of the repairs necessary to correct such damage,” with written evidence (estimates, bills, invoices or receipts) showing the actual or estimated cost, and it must be sworn to by the lessor or agent under the pains and penalties of perjury. A general line such as “deductions for cleaning and damage” is neither precise nor sworn.

Second, it returns the balance. Section 15B(4) requires the lessor to return the deposit or any balance within 30 days, and § 15B(6)(e) ties forfeiture to failing to return the balance, “together with any interest thereon,” within 30 days after termination of the tenancy.

Third, it meets the deadline. The 30 days run from the termination of occupancy under a tenancy at will, or the end of the tenancy as specified in a valid written lease. A lessor who fails to furnish the itemized list within 30 days forfeits the right to retain any portion of the deposit (§ 15B(6)(b)).

The form on this page produces a complete itemized statement with a built-in deductions calculator, automatic balance computation, the Massachusetts statutory reference and a signature block sworn under the pains and penalties of perjury. The remainder of this guide walks through the legal framework, the deductible-versus-non-deductible standard, and the documentation that makes a deduction defensible.

Massachusetts legal framework — M.G.L. c. 186 § 15B

All of the Massachusetts deposit rules sit in one long section, M.G.L. c. 186, § 15B. It controls what may be collected at the start of a tenancy, how a deposit is receipted, banked and recorded, what may be deducted at the end, and what happens when the lessor gets any of it wrong. The itemization requirements come from § 15B(4), but they cannot be read apart from the rest of the section.

The provisions that matter for itemization

§ 15B(4) — the 30-day return and the three permitted deductions. Within 30 days after the termination of occupancy under a tenancy at will, or the end of the tenancy as specified in a valid written lease, the lessor returns the deposit or its balance, deducting only (i) unpaid rent or water charges not validly withheld or deducted under law, (ii) unpaid real estate tax increases owed under a tax escalation clause that conforms to § 15C, and (iii) a reasonable amount to repair damage caused by the tenant or people under the tenant’s control or on the premises with the tenant’s consent, “reasonable wear and tear excluded.” “No deduction may be made from the security deposit for any purpose other than those set forth in this section.”

§ 15B(4)(iii) — the sworn itemized list. For damage, the lessor provides within the 30 days “an itemized list of damages, sworn to by the lessor or his agent under pains and penalties of perjury, itemizing in precise detail the nature of the damage and of the repairs necessary to correct such damage, and written evidence, such as estimates, bills, invoices or receipts, indicating the actual or estimated cost thereof.”

§ 15B(2)(c) and (4) — the statement of condition. At the start of the tenancy the lessor must give a separate written statement of the premises’ condition. No amount may be deducted for damage listed on that statement, or on a tenant’s signed list of damage, unless the lessor later repaired it and can prove the renewed damage was unrelated to the prior damage and caused by the tenant or people under the tenant’s control.

§ 15B(6) and (7) — forfeiture and treble damages. The lessor forfeits the right to retain any portion of the deposit, or to counterclaim for damage in the tenant’s suit, on any of five failures, including failing to furnish the itemized list within 30 days and failing to return the balance with interest within 30 days. Failures under (6)(a), (d) or (e) also trigger § 15B(7): three times the deposit or balance to which the tenant is entitled, plus interest at five per cent from the date payment became due, court costs and reasonable attorney’s fees.

The lessor’s pre-move-out inspection under § 15B(1)(a)(iii)

Massachusetts limits when a lessor may enter during a lease, but § 15B(1)(a)(iii) expressly allows entry to inspect “within the last thirty days of the tenancy or after either party has given notice to the other of intention to terminate the tenancy,” for the purpose of determining the amount of damage, if any, that would be cause for a deduction from the deposit. Use it: a documented inspection shortly before move-out, compared with the move-in statement of condition, is the foundation of a precise, sworn list. It does not replace the itemized list, which is still due within 30 days after the tenancy ends. See our Massachusetts Move-In/Move-Out Checklist guide for documenting condition at both ends of the tenancy.

Federal anti-discrimination overlay

Independent of § 15B, the federal Fair Housing Act (42 U.S.C. § 3601 et seq.) and Massachusetts’s fair housing law prohibit deposit-handling decisions that target tenants based on race, religion, national origin, familial status, disability, or other protected characteristics. A landlord who consistently charges higher repair amounts to families with children, or applies different deduction standards to tenants of certain backgrounds, invites a fair-housing claim with its own remedies, separate from § 15B(7).

When and how to deliver

The 30-day clock

The clock starts at the termination of occupancy under a tenancy at will, or at the end of the tenancy as specified in a valid written lease. Document the dates carefully: key return (photographs, a signed key receipt or walk-through form), the lease end date, and any notice to terminate.

Within those 30 days the lessor must provide the sworn itemized list for any damage deduction and return the deposit balance with any interest owed. Sending the list on day 18 and the check on day 35 is a failure under § 15B(6)(e).

Method of delivery

Section 15B(4) requires the lessor to “provide to the tenant” the list and to “return to the tenant” the balance, but it does not prescribe a method. Because the consequences of a late list are forfeiture and potentially treble damages, choose a method that proves the date and receipt: certified mail with return receipt, or hand delivery with a signed acknowledgment. Email may be used as an additional copy; do not rely on it alone for the refund.

Delivery address

Deliver to the forwarding address the tenant provided. The receipt the lessor must give for last month’s rent under § 15B(2)(a) includes a statement that the tenant should provide a forwarding address at the end of the tenancy. If no forwarding address was given, use the tenant’s last known address, which is often the rental unit itself, and keep proof of mailing. The absence of a forwarding address does not extend the 30 days.

What to do if you discover damage after delivery

The sworn list is due within the 30 days, and a lessor who has not furnished it in time forfeits the right to retain any portion of the deposit. Use the § 15B(1)(a)(iii) inspection before move-out and a thorough inspection after it, and do not count on adding items after the list is provided. For an unfinished repair, include it on the list at the estimated cost with a written estimate.

Categories of deductible expenses

Section 15B(4) lists the only three things a Massachusetts lessor may deduct, and states that “no deduction may be made from the security deposit for any purpose other than those set forth in this section.” Everything on the itemized list must fit one of them.

1. Unpaid rent or water charges

Unpaid rent, and unpaid water charges, may be deducted if they have not been validly withheld or deducted under any general or special law. A tenant who lawfully withheld rent (for example, over code violations) has not left “unpaid rent” in this sense. Document the charge with the lease, the rent ledger and, for water, the bills and the lawful basis for billing the tenant. Late fees are not one of the three categories, and § 15B(1)(c) separately bars interest or penalties for late rent until 30 days after it is due.

2. Unpaid real estate tax increases

An unpaid increase in real estate taxes may be deducted only if the tenant is obligated to pay it under a tax escalation clause that conforms to the requirements of M.G.L. c. 186, § 15C. Without a conforming clause, there is nothing to deduct.

3. Reasonable repair of tenant-caused damage

A reasonable amount necessary to repair damage caused by the tenant, or by anyone under the tenant’s control or on the premises with the tenant’s consent, may be deducted, “reasonable wear and tear excluded,” with the sworn list and written evidence described above. Damage recorded on the move-in statement of condition (or the tenant’s signed list) is off-limits unless it was repaired and the renewed damage is shown to be unrelated. The wear-versus-damage standard is covered in section 5.

4. What about cleaning and lease fees?

There is no separate cleaning category. Cleaning can be deducted only where it is a reasonable repair of damage the tenant caused (for example, removing pet contamination from carpet), itemized in precise detail with written evidence of the cost. Lease clauses that add other deductions, such as flat cleaning or “re-leasing” fees, conflict with § 15B; § 15B(8) voids them, and attempting to enforce one is itself a forfeiture ground under § 15B(6)(c).

What you cannot deduct: reasonable wear and tear, routine cleaning or repainting between tenancies, damage listed on the move-in statement of condition, late fees, advertising or re-leasing costs, flat fees set by the lease, or anything outside the three categories in § 15B(4).

Wear and tear vs. damage — the standard

The wear-versus-damage distinction is the single most important analytical question in security deposit deductions, and the most common source of deposit disputes. Section 15B(4)(iii) draws the line: a reasonable amount to repair damage caused by the tenant can be deducted, “reasonable wear and tear excluded”. The challenge is identifying which side of the line a given condition falls on.

The statutory standard — “reasonable wear and tear excluded”

Normal wear and tear is the deterioration that occurs in the ordinary use of residential property by a tenant of average care. It is the unavoidable consequence of habitation: paint that fades from sunlight, carpet that flattens in high-traffic areas, minor scuffs on walls from furniture and movement, small nail holes from picture hanging, light scratches on hardwood floors, faint marks on countertops from ordinary use, mineral deposits in bathroom fixtures from normal water use.

Damage is deterioration beyond normal wear caused by the tenant’s negligence, abuse, intentional acts, or pets. Examples: large holes in walls (more than nail-hole size), broken windows, broken fixtures, broken cabinets, pet stains in carpet, pet odor in subfloor or padding, water damage from unreported leaks, smoke damage, missing items, significant cleaning needs from food spills or hoarding, structural damage of any kind.

Borderline cases — and how to resolve them

Most disputes are not at the extremes; they are in the borderline. A few common borderline scenarios with the Massachusetts analysis:

Carpet replacement. Carpets have a useful life of approximately 8–10 years. If a carpet was new at the start of a 5-year tenancy and is replaced at lease end, the replacement is at least 50% wear-and-tear and not chargeable. Even if the carpet has visible stains from the tenant, the landlord can typically charge only the portion of the carpet’s remaining useful life consumed by the damage — not the full replacement cost. A useful-life proration is the defensible approach; charging full replacement value for normal-end-of-life carpets routinely fails in court.

Repainting. Paint has a useful life of approximately 2–4 years for residential rentals. A tenant of three years cannot generally be charged for repainting at lease end if the paint shows only normal wear; the paint had a planned replacement in that timeframe. If the tenant caused specific damage (large stains, holes, smoke discoloration), the cost of repairing the specific damage is chargeable, but full repainting of a unit that was already due for repaint is not.

Cleaning. Massachusetts has no cleaning category; cleaning is deductible only as a reasonable repair of damage the tenant caused. Removing pet urine from carpet, smoke residue from walls or a hoarding cleanout can qualify, itemized in precise detail with written evidence of the cost. Routine turnover cleaning after ordinary living cannot.

Pet damage. Pet stains in carpet, scratches on doors and floors from pet claws, urine smell in subfloor or padding, and damage to walls from pets are all chargeable as damage. The deduction is for the specific damage, not for general wear of the unit.

Documentation that supports a wear-versus-damage finding

The strongest evidentiary record consists of: the signed move-in statement of condition required by § 15B(2)(c), a documented pre-move-out inspection under § 15B(1)(a)(iii), move-out photographs from the same angles, estimates, bills, invoices or receipts that specifically describe what was charged, and (for older items) a useful-life calculation showing the proration. A landlord with this record is far better placed to support a borderline charge than one without it.

The sworn itemized list and written-evidence rule

Every damage deduction in Massachusetts needs two things: an itemized list “sworn to by the lessor or his agent under pains and penalties of perjury, itemizing in precise detail the nature of the damage and of the repairs necessary to correct such damage,” and “written evidence, such as estimates, bills, invoices or receipts, indicating the actual or estimated cost.” There is no dollar threshold. This is a statutory condition of the deduction, and the failure to furnish it within 30 days is a forfeiture ground under § 15B(6)(b).

Bills, invoices and receipts for completed work

If the repair is done by the time the list goes out, attach the bill, invoice or receipt. It should show the vendor, the date, the work and the amount. A note saying “$200 to ABC Painting” is not written evidence of cost; the vendor’s invoice is.

Estimates for work not yet done

If the repair has not been made, the statute accepts an estimate as written evidence of the “estimated cost.” Use a written estimate from the contractor who will do the work, describing the repair and the price. Section 15B(2)(d) separately requires the lessor’s deposit record to show whether repairs were performed, their dates, their cost and the receipts, so file the final invoice when the work is done.

The landlord’s own labor

The deduction must be “a reasonable amount necessary to repair” the damage. If the lessor does the work, itemize the hours, the task and a reasonable rate, and keep evidence that supports the rate (for example, a comparable contractor estimate) as the written evidence of cost.

The sworn signature

The list must be signed under the pains and penalties of perjury. The PDF this form generates prints that attestation above the signature line; the person signing should have personal knowledge of the damage and the costs.

• Work completed: precise description of damage and repair; attach the bill, invoice or receipt.
• Work not yet done: precise description; attach a written estimate; add the final invoice to the deposit record.
• Landlord’s own labor: hours, task and reasonable rate, with support for the rate.
• Unpaid rent, water or tax escalation: the ledger, bills or escalation calculation.

The most common defect is an unsworn or imprecise list, or a damage line with no estimate, bill, invoice or receipt. Either leaves the list short of § 15B(4)(iii) and puts the lessor’s right to retain anything at risk.

Required information for the document

M.G.L. c. 186, § 15B does not prescribe a form, but § 15B(4)(iii) sets content that every Massachusetts itemized list must have, and the record-keeping rule in § 15B(2)(d) shows what the file behind it should contain.

Header information

The parties. Full landlord name (or property management company), full tenant names (all tenants on the lease), property address, and the dates of tenancy (lease start, vacate date). Without these, the document cannot be authenticated as the statement for this tenancy.

Deposit information

The deposit total. The original security deposit (which may not exceed the first month’s rent under § 15B(1)(b)) and any interest owed on it. If the tenant also prepaid last month’s rent, list it separately with its interest; it is governed by § 15B(2)(a), not the deposit rules.

Itemized deductions

Each deduction listed separately with: a precise description of the damage and of the repair needed (not “cleaning” but “remove pet urine stains from bedroom carpet and treat padding”), the amount, the category (repair of damage, unpaid rent or water, tax escalation), and a reference to the attached estimate, bill, invoice or receipt.

Calculation

The total of deductions, the deposit balance returned (deposit minus deductions, if positive), or the additional amount owed by the tenant (if deductions exceed deposit). Show the math; do not just give the bottom-line balance.

Attached documentation

Written evidence (estimates, bills, invoices or receipts) of the actual or estimated cost of every damage repair, as § 15B(4)(iii) requires. A copy of the move-in statement of condition and any tenant list of damage should be referenced. Photographs are not required by the statute but strongly support the deduction package.

Delivery and signature

The attestation that the list is signed under the pains and penalties of perjury, method of delivery, date of delivery, forwarding or last-known address, landlord or agent signature with printed name and title, and date.

Common mistakes that expose landlords to damages

Massachusetts deposit cases are frequently decided on § 15B compliance rather than on whether the damage was real. Because the remedies are forfeiture and multiplied damages, a technical failure can cost more than the damage it was meant to cover. These are the recurring problems.

Vague descriptions

“Cleaning.” “Wall repair.” “General damage.” These do not itemize “in precise detail the nature of the damage and of the repairs necessary.” Precise descriptions do: “Patch and repaint two 4-inch holes in living room wall (east side), invoice attached, $145.”

Deductions outside the three categories

Late fees, flat cleaning fees, carpet-cleaning fees set by the lease, advertising and re-leasing costs are not among the deductions § 15B(4) allows, and no deduction may be made for any other purpose.

Missing written evidence or an unsworn list

A damage line with no estimate, bill, invoice or receipt, or a list that is not signed under the pains and penalties of perjury, does not satisfy § 15B(4)(iii).

Charging for damage on the statement of condition

Damage recorded at move-in on the statement of condition (or the tenant’s signed list) cannot be deducted unless it was repaired and the renewed damage is shown to be unrelated and tenant-caused.

Late return or forgetting the interest

The balance, with any interest owed, is due within 30 days after the tenancy ends. Returning it late, or returning the principal without the accrued interest, is a failure under § 15B(6)(e), one of the failures that carries treble damages under § 15B(7).

No account or no bank receipt

If the deposit was never placed in a separate, interest-bearing Massachusetts bank account as § 15B(3)(a) requires, the lessor forfeits the right to retain any of it (§ 15B(6)(a)), and that failure also carries treble damages under § 15B(7). The itemized list cannot cure it.

Not keeping the deposit record

Section 15B(2)(d) requires a record of each deposit showing the damage, the termination date, and whether repairs were made, with their dates, costs and receipts, kept for two years after the tenancy ends and available for the tenant to inspect. A wrongful failure to make it available entitles the tenant to the immediate return of the deposit with interest.

Tenant rights and § 15B(6)–(7) remedies

Massachusetts tenants have extensive rights tied to the deposit, and the statute backs them with forfeiture and multiplied damages. Understanding them is the landlord’s clearest motivation for procedural compliance.

Right to the balance, interest and a sworn list within 30 days

The tenant is entitled to the deposit or its balance, with any interest owed, within 30 days after the tenancy ends, and to a sworn, precise, evidence-backed itemized list for any damage deduction (§ 15B(4)).

Forfeiture under § 15B(6)

The lessor forfeits the right to retain any portion of the deposit, and to counterclaim for damage in the tenant’s suit, if the lessor (a) failed to hold the deposit in a separate account as § 15B(3) requires; (b) failed to furnish the itemized list within 30 days; (c) used a lease provision conflicting with § 15B and tried to enforce it, or sought a waiver; (d) failed to transfer the deposit to a successor or otherwise comply with § 15B(5) after succeeding to the property; or (e) failed to return the balance with interest within 30 days after termination.

Treble damages under § 15B(7)

For failures under § 15B(6)(a), (d) or (e), “the tenant shall be awarded damages in an amount equal to three times the amount of such security deposit or balance thereof to which the tenant is entitled plus interest at the rate of five per cent from the date when such payment became due, together with court costs and reasonable attorney’s fees.” On a $2,000 deposit, that is $6,000 before interest, costs and fees.

Interest and last month’s rent

A lessor holding a deposit for a year or longer owes interest at five per cent a year, or the lesser amount the bank paid, from the first day of the tenancy (§ 15B(3)(b)). Last month’s rent paid in advance also earns interest, and a lessor who fails to pay that interest within 30 days after the tenancy ends owes three times the interest plus costs and fees (§ 15B(2)(a)).

Small claims jurisdiction

Many Massachusetts deposit disputes are heard in the small claims session of the District Court or the Boston Municipal Court, which handles claims of up to $7,000 (M.G.L. c. 218, § 21). The procedure is informal and the tenant does not need a lawyer, so the documentation packet carries most of the weight.

Anti-retaliation framework

Under M.G.L. c. 186, § 18, a person who takes reprisals against a tenant for protected activity (reporting code violations, pursuing legal rights, organizing or joining a tenants’ union) is liable for damages of not less than one month’s rent or more than three months’ rent, or actual damages if greater, plus costs and a reasonable attorney’s fee. A notice of termination (other than for nonpayment), a rent increase or a substantial change in terms within six months after protected activity creates a rebuttable presumption of reprisal.

Attorney’s fees

Section 15B(7) awards court costs and reasonable attorney’s fees with treble damages, § 15B(2)(a) does the same for unpaid last-month’s-rent interest, and § 18 adds a reasonable attorney’s fee for reprisal. Fees can exceed the deposit many times over.

Bottom line for landlords. A timely, sworn, precise itemized list with written evidence of each cost, and a balance returned with interest inside 30 days, is the cheapest protection available against deposit litigation in Massachusetts. Getting it wrong can cost forfeiture of the whole deposit and three times the amount owed plus the tenant’s attorney’s fees. The form on this page handles the mechanics; the analysis above is the legal context.

Massachusetts statute reference table

Massachusetts statute citations are to the General Laws as currently in effect (M.G.L. c. 186, § 15B, as amended through St. 2025, c. 9). Section 15B does not apply to vacation or recreational rentals of 100 days or less (§ 15B(9)). Local ordinances may layer additional requirements on top of state law and should be consulted independently for properties in covered cities.

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This form and the accompanying guidance are provided for general informational purposes only and do not constitute legal advice. Massachusetts landlord-tenant law has technical requirements that can change with legislation and case law. The 30-day return and permitted deductions (M.G.L. c. 186, § 15B(4)), the sworn itemized list (§ 15B(4)(iii)), forfeiture (§ 15B(6)) and treble damages (§ 15B(7)) depend on facts and case-specific circumstances that this general guidance cannot fully address. Always verify current requirements with the applicable Massachusetts statutes or a qualified Massachusetts landlord-tenant attorney before relying on this itemized list in any contested deposit-deduction situation. Review Massachusetts security deposit laws.