An Oregon Security Deposit Itemization Form is the line-by-line accounting a landlord prepares to show exactly how a departing tenant’s security deposit was applied — the original deposit, each deduction with a specific description and dollar amount, and the resulting refund due to the tenant or the balance the tenant owes. Under Or. Rev. Stat. §90.300, any amount a landlord keeps must be supported by a written accounting delivered within 31 days after the tenancy ends and the tenant delivers possession, so this itemization is the document that carries the substance of that statutory duty.

Generate Your Oregon Security Deposit Itemization Form

Complete the form below to build an Oregon-specific itemized deposit statement ready to print, sign, and deliver within the 31-day window. Enter the original deposit, list each deduction with a specific description, and the generator will total the deductions, subtract them from the deposit, and write the resulting refund due (or the additional amount the tenant owes) into the PDF automatically. This itemization is the detailed accounting; to transmit it to the tenant with a cover letter, pair it with the Oregon security deposit return letter, and for the underlying condition record use the Oregon move-in and move-out checklist.

Oregon’s Distinctive Itemization Framework

For the full statutory picture, see the comprehensive Oregon security deposit laws guide, which walks through the deposit limits, the accounting duty, the carpet-cleaning conditions, and tenant remedies in more detail than a single form page can. The itemization form on this page is the practical instrument that puts those rules into a defensible one-page accounting.

Itemization Versus Return Letter — Keep Them Distinct

Two documents often travel together at move-out, and it helps to keep their jobs separate. The itemization form is the detailed schedule: the numbered list of deductions, each with a description and amount, that proves how every dollar of the deposit was applied. The return letter is the short cover statement that transmits that schedule and any refund check to the tenant. The statute cares about the substance — the written accounting of the amounts withheld — so the itemization is the piece that actually satisfies §90.300(12). Many landlords generate both: the itemization here for the accounting, and the return letter as the delivery wrapper. This form focuses on getting the accounting right.

The 31-Day Accounting Deadline

The single most important date in an Oregon deposit accounting is the 31st day. Or. Rev. Stat. §90.300(13) requires that, within 31 days after the tenancy terminates and the tenant delivers possession, the landlord return the deposit or the unclaimed portion and, under subsection (12), support any withheld amount with a written itemized accounting. The clock runs from the later of the two triggering events, termination of the tenancy and delivery of possession, so a tenant who hands back keys before the lease formally ends does not start the clock until the tenancy actually terminates, and vice versa. The safe practice is to calendar the 31st day the moment possession changes hands and to mail the itemization well before it, allowing for transit time.

Missing the deadline is costly. A landlord who keeps any part of the deposit without delivering the written accounting on time is exposed under §90.300(16) to twice the amount withheld without a written accounting, regardless of how legitimate the underlying charges might have been. In other words, a landlord can convert an otherwise valid deduction into a doubled liability simply by being late or by failing to itemize. This is why the deadline field above computes and displays the 31-day date: it is the number that most often determines whether a deduction survives.

How the Oregon Itemization Process Works

Under Or. Rev. Stat. §90.300, preparing a defensible itemized accounting follows a defined sequence. Getting the order and the timing right is what protects a landlord’s deductions and keeps the accounting out of the double-damages zone.

Step 1 — Establish the Move-Out Condition

Before any deduction can be justified, the landlord needs a documented picture of the unit’s condition at move-out compared to move-in. The move-in and move-out condition reports, paired with dated photographs, are the evidence that separates deductible damage from non-deductible wear and tear. Oregon deductions stand or fall on this baseline: without it, a tenant can argue the condition predated the tenancy, and the line item often fails. Complete the walkthrough and gather the receipts, invoices, or written estimates before you start filling in the itemization.

Step 2 — List Each Deduction as a Separate Line

Within the 31-day window, the landlord builds the itemized schedule: a line-by-line list of each deduction with a specific description and dollar amount. This is the heart of §90.300(12) and the reason the itemization form exists. A generic “cleaning” or “repairs” entry with only a total invites a challenge to the whole deduction; a specific line tied to a receipt or invoice is far more defensible. Each line on the form above becomes one row in the accounting table in the generated PDF.

Step 3 — Total the Deductions and Compute the Balance

The landlord adds up the deductions, subtracts the total from the deposit plus any credited amount, and states the result: a refund due to the tenant, or, where deductions exceed the deposit, the additional amount the tenant owes. The auto-calculating PDF performs this arithmetic and writes the resulting figure into the accounting, so the on-page summary and the statement always agree. Transparent math is not just tidy; given Oregon’s double-damages exposure, it is the cheapest insurance a landlord can buy.

Step 4 — Deliver the Itemization and Refund Within 31 Days

The landlord delivers the itemized accounting, and any refund, to the tenant’s forwarding address, or to the last known address if none was given, so it arrives within the 31-day window. Use a method that produces a delivery record, such as certified mail with return receipt, and keep the receipt with the file. The statute’s protection only helps a landlord who can show the accounting went out on time, so build in mail-transit days when you calendar the deadline.

What an Oregon Landlord Can and Cannot Itemize

Permissible deductions in Oregon are set by §90.300(7)(a): the landlord may claim the deposit to remedy the tenant’s defaults in performing the rental agreement, including unpaid rent, and to repair damage to the premises caused by the tenant, not including ordinary wear and tear. The single most litigated boundary is the line between damage and ordinary wear and tear.

Wear and Tear Versus Damage

Ordinary wear and tear is the gradual, expected deterioration of a unit from normal living: faded paint, minor carpet wear along walking paths, small scuffs near light switches, and tiny nail holes from hanging pictures. None of that is a permissible line item in Oregon. Damage is harm beyond ordinary use: large holes in walls, carpet burns or pet-urine saturation, broken fixtures, smoke damage from indoor smoking, and missing items. Only damage may be itemized against the deposit, and the move-in and move-out condition records are the evidence that separates one from the other. When you draft a line, describe the specific harm, not a general category.

The Oregon Carpet-Cleaning Conditions

Oregon treats carpet cleaning as a special case, and its conditions are unusually strict. Under §90.300(7)(c), a landlord may deduct the cost of carpet cleaning only when three things are all true: the cleaning is performed by a machine specifically designed for cleaning or shampooing carpets; the carpet was cleaned or replaced after the previous tenancy and before this tenant took possession; and the written rental agreement provides that the landlord may deduct the cost of carpet cleaning. If any one of those conditions is missing, the carpet-cleaning charge cannot be itemized. A landlord cannot bolt a routine carpet-cleaning fee onto the accounting when the lease is silent, and cleaning that addresses only ordinary wear and tear is not deductible at all. The carpet-conditions field in the form above records whether all three are met, so the statement can state the basis for the line.

Typical Itemizable Charges

Charges that generally survive a challenge, when documented, include unpaid rent and other monetary defaults under the lease, repair of tenant-caused holes or broken drywall, replacement of a carpet ruined by pet urine or burns, professional carpet cleaning where all three §90.300(7)(c) conditions are met, repair of broken windows or fixtures, removal of tenant-abandoned property, and re-keying required because keys were not returned. Each describes a specific harm beyond normal use or a monetary default, which is exactly what §90.300(7)(a) permits a landlord to recover.

Charges Oregon Courts Routinely Reject

Deductions that tend to fail include repainting for ordinary fading, replacing a carpet solely because it is old and worn along the traffic path, routine cleaning that would have been needed regardless of the tenant, carpet-cleaning fees where the three statutory conditions are not all met, charges for pre-existing damage the move-in report already noted, and any lump-sum “cleaning fee” or “wear fee” with no itemized basis. A landlord may not use the deposit to upgrade the unit or to pay for the natural aging that rent already compensates. When a line looks like an upgrade rather than a repair, drop it.

Anatomy of a Defensible Oregon Itemization

Because the itemization is the document the statute actually requires, it is worth understanding what a strong one contains. Oregon does not prescribe a rigid form, but the evidentiary requirements of §90.300 establish a practical minimum set of elements the accounting must carry to function.

The Required Elements

A defensible Oregon itemized statement identifies the parties and the property, the tenancy dates, and the date the tenant delivered possession, so the 31-day clock is documented on the face of the accounting. It states the original deposit amount, then lists each deduction as a numbered line with a specific description and a dollar amount, followed by the total deductions and the resulting refund due or balance owed. The generator on this page assembles exactly these elements: the header block, the deposit figure, the itemized deduction table, the totals, and the signature line.

Why a Line-by-Line Table Beats a Lump Sum

The difference between a lump-sum “damages: 900 dollars” entry and a line-by-line table is the difference between a deduction that survives and one that collapses in small-claims court. A table lets the tenant — and later a judge — trace each dollar to a specific harm and a specific receipt. When one line is challenged, the rest of the accounting stands; with a lump sum, a single successful challenge can void the whole withholding. The autotable in the generated PDF renders each deduction as its own row precisely so the accounting reads as a schedule rather than an assertion.

Receipts, Invoices, and Estimates

Every line should map to a document. For completed work, attach the paid receipt or invoice; for work not yet performed, attach a written estimate and note that it is an estimate. Where the lease authorized carpet cleaning and all three §90.300(7)(c) conditions are met, attach the cleaning receipt. The notes field on the form is where you record that documentation is attached, so the accounting points the reader to its own evidence rather than asking them to take a number on faith.

Party Rights and Remedies Under §90.300

The statute allocates clear rights to both sides, and the landlord’s right to keep any deduction is conditioned on delivering a timely, itemized accounting.

The Tenant’s Rights

An Oregon tenant has the right to receive the deposit or the unclaimed portion, supported by a written itemized accounting, within 31 days under §90.300(13); the right to have deductions limited to defaults and damage beyond ordinary wear and tear under §90.300(7)(a); and the right, under §90.300(16), to recover twice the amount withheld without a written accounting or withheld in bad faith. That double-damages remedy is a powerful deterrent against padded, vague, or late accountings, and it is the reason a careful itemization protects the landlord as much as the tenant.

The Landlord’s Remedies

A compliant landlord may itemize documented charges for the tenant’s defaults and tenant-caused damage, and may keep those amounts once the written accounting is delivered on time. The protection the statute gives a diligent landlord is finality: an accurate, well-supported itemization delivered inside the 31-day window ends the matter cleanly, which is exactly why timely, documented delivery of this statement matters so much. The landlord’s leverage is the quality of the accounting, not the size of the assertion.

Common Oregon Itemization Mistakes

The disputes that go badly for landlords almost always trace to one of a handful of avoidable errors:

• Missing the 31-day deadline, which exposes the withholding to twice the amount under §90.300(16).
• Itemizing ordinary wear and tear, which is never a permissible line under §90.300(7)(a).
• Deducting carpet cleaning without all three §90.300(7)(c) conditions being met.
• Vague lump-sum entries with no description or supporting receipt, inviting a challenge to the whole accounting.
• Withholding in bad faith, which independently triggers the double-damages remedy.
• No proof of delivery of the itemization and any refund to the tenant’s forwarding or last known address.

Oregon Deposit-Itemization Statute Reference

Always confirm the current statutory text and any local ordinance before withholding any part of a deposit; you can read the code at the Oregon Legislature ORS Chapter 90 portal.

Local Oregon Ordinances

Some Oregon cities layer additional procedural requirements on top of §90.300. The most notable is Portland, whose renter-protection ordinances (including the FAIR Ordinance) impose extra rules on how deposits and related fees are handled. Eugene, Salem, and Bend also maintain rental-housing provisions that can affect notices and charges. The statewide 31-day deadline and the wear-and-tear and carpet-cleaning limits apply everywhere in Oregon, but a landlord operating in Portland or another regulated city should confirm local requirements before finalizing the itemization.

Best Practices for a Defensible Oregon Itemization

The statute sets the floor; a defensible itemization goes a little further so that if a dispute reaches small-claims court, the accounting stands on its own. The habits below are what separate an accounting that ends the relationship cleanly from one that turns into a doubled judgment.

Build the Record at Move-In, Not Move-Out

Oregon’s damage-versus-wear-and-tear line is only as strong as the baseline you can prove. Complete a written, photographed move-in condition report and have the tenant sign it, then repeat the same walkthrough at move-out. When a line is challenged, a dated move-in photo next to a dated move-out photo of the same wall, carpet, or appliance is the most persuasive evidence a landlord can offer. Without that baseline, a tenant can plausibly argue the condition predated the tenancy, and the deduction often fails.

Calendar the 31st Day Immediately

Because a late or missing accounting exposes the landlord to double damages, the deadline deserves its own reminder. The moment the tenant delivers possession, calendar the 31st day and set an internal target several days earlier to allow for mail transit. Do not wait until you have every receipt in hand; if a final invoice is slow, deliver the itemization with your best documented figures and a clearly labeled estimate on time rather than blowing the deadline chasing a last number.

Tie Every Line to a Document

Each line on the itemized schedule should map to a specific invoice, receipt, or written estimate. If a plumber charged to replace a cracked toilet tank, attach that invoice; if the lease authorized carpet cleaning and all three conditions were met, attach the cleaning receipt. The generator’s description field is where you note what the charge is and that documentation is attached, so the tenant, and later a judge, can trace the number back to a source rather than a guess.

Keep the Tone Neutral and the Math Transparent

An itemization is an accounting, not an argument. State the original deposit, list the deductions, show the subtraction, and state the balance. The auto-calculating PDF keeps the arithmetic consistent between the on-page summary and the statement itself, which removes the most common source of tenant distrust: a total that does not add up. Given Oregon’s double-damages exposure, transparent math is also the cheapest insurance a landlord can buy.

A Worked Oregon Itemization Example

Nothing clarifies the accounting like a concrete example. Suppose an Oregon tenant paid a security deposit of one thousand five hundred dollars, the tenancy terminated on May 31, and the tenant delivered possession the same day. The landlord’s 31-day deadline is July 1. The move-out walkthrough, checked against the signed move-in report, turns up three defensible line items and one that should be dropped.

Sorting the Charges Before You Total

The first line is a repair of a large hole punched in the bedroom drywall, documented by a paid contractor invoice for four hundred fifty dollars and twenty-five cents. The second is the replacement of a bedroom-carpet section saturated by pet urine, supported by a flooring invoice for three hundred twenty dollars. The third is unpaid rent for the final partial month, one hundred eighty dollars, a monetary default the lease clearly covers under §90.300(7)(a). The landlord is also tempted to add a two-hundred-dollar “general repaint” line, but the walls show only faded paint and a few small nail holes — ordinary wear and tear — so that line is dropped before it ever reaches the accounting. Adding it would risk the whole withholding under the bad-faith exposure of §90.300(16).

Doing the Arithmetic

With three legitimate lines totaling nine hundred fifty dollars and twenty-five cents, the landlord subtracts that total from the one thousand five hundred dollar deposit and arrives at a refund of five hundred forty-nine dollars and seventy-five cents due to the tenant. The itemization form on this page performs exactly this subtraction: it sums the deduction rows, subtracts them from the deposit, and prints the refund figure into the accounting so the on-page total and the PDF always match. The landlord attaches the drywall invoice, the flooring invoice, and the rent ledger, delivers the accounting by certified mail on June 20 — well inside the July 1 deadline — and encloses a refund check for the balance.

The Same Example When Deductions Exceed the Deposit

Now imagine the damage was worse: the pet-urine saturation required a full-room carpet replacement at six hundred dollars, and the unpaid rent was four hundred dollars, against a smaller deposit of eight hundred dollars. The two lines total one thousand dollars, which exceeds the deposit by two hundred dollars. The itemization does not stop at zero; it states an additional two-hundred-dollar balance the tenant owes, and the landlord would pursue that shortfall separately. The generator handles this branch automatically, switching the summary from “refund due” to “additional balance owed” so the accounting reflects reality rather than clipping the number at the deposit amount. This is the case most lump-sum templates get wrong, and it is exactly why an auto-calculating, both-branches accounting matters in Oregon.

Delivering the Accounting the Way the Statute Requires

Under §90.300(13), the landlord must return the deposit or the unclaimed portion in the manner provided by subsections (11) and (12). Those manner-of-delivery mechanics are easy to overlook, but they are part of what makes an itemization legally sufficient rather than merely well-intentioned.

Send It to the Forwarding or Last Known Address

Deliver the itemized accounting and any refund to the address the tenant provided for return of the deposit; if the tenant left none, use the last known address, which is ordinarily the rental unit itself. Do not treat a missing forwarding address as an excuse to skip the accounting — the 31-day clock runs regardless, and mailing to the last known address preserves the landlord’s compliance. Where a refund check is enclosed, the check and the accounting should travel together so the tenant receives a complete package.

Use a Delivery Method That Creates Proof

Because the entire protection of §90.300 depends on the landlord being able to show the accounting went out on time, choose a delivery method that generates a record. Certified mail with return receipt requested is the standard choice: it timestamps the mailing and produces a signed or tracked confirmation of delivery. Retain the certified-mail receipt, a copy of the signed itemization, and the supporting invoices together in one file. If a tenant later claims the accounting never arrived, that mailing proof is what defeats the claim.

Keep the File for Several Years

An Oregon deposit dispute can surface months after move-out, and small-claims filings have their own timelines. Keep the complete itemization file — the signed statement, the numbered line items, every receipt, invoice, or estimate, the move-in and move-out condition reports with photographs, and the mailing proof — for several years. A well-organized file is the difference between a five-minute explanation to a judge and an afternoon of trying to reconstruct a two-year-old accounting from memory.

If the Tenant Disputes the Itemization

Even a careful accounting can draw a challenge. Oregon gives the tenant a real remedy, so a landlord should treat a dispute as a moment to show the work, not to dig in.

The Tenant’s Path to Small Claims

A tenant who believes a deduction is improper, or that the landlord withheld without a proper written accounting, may sue to recover the deposit. Under §90.300(16), the tenant can recover twice the amount withheld without a written accounting under subsection (12) or twice the amount withheld in bad faith. Oregon small-claims court is the usual venue for these disputes, and the itemization the landlord delivered becomes the central exhibit. A specific, receipt-backed accounting is persuasive; a vague lump sum invites the doubling.

What a Judge Looks For

An Oregon small-claims judge evaluating a deposit dispute typically asks three questions: was the written accounting delivered within 31 days; is each deduction a permissible charge under §90.300(7)(a) rather than ordinary wear and tear; and is each line supported by evidence tying the charge to tenant-caused damage or a monetary default. A landlord who can answer all three with dated documents usually keeps the deductions. A landlord who cannot show timely delivery, or whose lines read like upgrades or routine turnover costs, risks not only losing the deduction but paying twice the amount under the bad-faith remedy.

Responding Without Escalating

When a tenant disputes a line, the strongest response is documentary, not argumentative. Send the tenant the specific invoice or photograph behind the challenged line and offer to walk through the accounting. Many disputes dissolve once the tenant sees that the six-hundred-dollar carpet line is a flooring company’s invoice for a room the move-out photos show soaked, not a round number the landlord invented. Keeping the exchange in writing also preserves a record if the matter still reaches court.

Room-by-Room: Damage Versus Wear and Tear in Oregon

Because the damage-versus-wear line decides most Oregon deductions, it helps to apply it room by room before you draft a single itemization line. The test is always the same: is this the gradual, expected deterioration of normal living, or is it harm beyond ordinary use that the tenant caused?

Walls, Paint, and Flooring

Faded paint, a few small nail holes, and minor scuffs near switches are wear and tear and cannot be itemized. Large or numerous holes, unapproved paint colors that require priming and repainting, and gouges from moving furniture are tenant damage and can be. For flooring, traffic-path wear and minor matting of carpet are wear and tear; pet-urine saturation, burns, tears, and stains that survive normal cleaning are damage. Remember that even genuine carpet-cleaning charges must clear all three §90.300(7)(c) conditions before they can appear on the accounting.

Kitchens, Bathrooms, and Fixtures

Ordinary grime that routine turnover cleaning would address, worn appliance finishes, and loose grout from age are wear and tear. A cracked toilet tank, a burner destroyed by misuse, a mirror or window broken during the tenancy, and missing fixtures are damage. When a fixture simply reached the end of its useful life, the landlord bears that cost as an owner; when the tenant broke it, the repair is a permissible line supported by the repair invoice.

Doors, Keys, and Abandoned Property

A door that sticks from seasonal swelling is wear and tear; a kicked-in door or a lock damaged by forced entry is damage. If the tenant fails to return keys, the cost of re-keying is a permissible line, because it flows from the tenant’s default rather than from age. Removal and disposal of property the tenant abandoned in the unit is likewise chargeable, provided the landlord follows Oregon’s abandonment procedures and documents the removal cost with a receipt or a reasonable estimate.

Deposits, Prepaid Rent, and the Accounting Boundary

An Oregon itemization is cleaner when the landlord understands what is actually being accounted for. A security deposit and prepaid rent are treated together by §90.300 for the return timeline, but they play different roles in the accounting, and blurring them is a common source of error.

Keep the Deposit Separate From Last Month’s Rent

Money the tenant paid as prepaid or last month’s rent is not the same as a security deposit, even though the statute folds both into the 31-day return obligation. If a portion of the tenant’s money was designated as last month’s rent, it should be applied to that month’s rent and shown on the accounting as a rent credit, not treated as deposit available to absorb damage. Mislabeling last month’s rent as deposit, or vice versa, muddies the accounting and can undercut a landlord’s position if the tenant challenges it. The credit field on the form above exists so the landlord can show any such amount transparently rather than burying it.

Do Not Deduct Charges the Statute Does Not Authorize

The permissible-deduction list in §90.300(7)(a) is not a menu the landlord can extend by lease language. A lease cannot convert ordinary wear and tear into a chargeable item, and it cannot authorize a penalty dressed up as a deduction. Non-refundable fees, if any, are handled under separate rules and should never appear as deposit deductions on this accounting. When in doubt about whether a charge belongs on the itemization, ask whether it remedies a tenant default or repairs tenant-caused damage; if it does neither, it does not belong on the statement, and forcing it there is precisely what invites the double-damages exposure of §90.300(16).

Partial Refunds and Zero-Balance Accountings

Not every accounting produces a refund check. When documented deductions exactly equal the deposit, the itemization still must be delivered within 31 days, stating a zero balance and listing every line, because the tenant is entitled to see how the entire deposit was consumed. Skipping the accounting on the theory that “there was nothing to refund” is a frequent and expensive mistake: the written accounting is the statutory obligation, and its absence, not merely a wrong number, is what triggers the remedy. Deliver the statement whether the balance is a refund, a zero, or an amount the tenant owes.

Tenant Screening: The Best Deposit Insurance

The cleanest deposit accountings start long before move-out. Tenants with verified income, a solid rental history, and no pattern of prior evictions are the ones who leave a unit in returnable condition, which means a full refund and a short, low-conflict itemization with few or no lines. Thorough tenant screening at the application stage catches the red flags that predict property damage and unpaid rent, and the state-by-state screening rules keep that process compliant. The expense of a single damaging tenancy dwarfs years of screening combined, so screening first is the most reliable way to keep deposit disputes rare.

Frequently Asked Questions

How is the itemization form different from the return letter?

The itemization form is the detailed accounting worksheet — the numbered schedule of deductions that proves how every dollar was applied. The return letter is the short cover statement that transmits that schedule and any refund to the tenant. Under §90.300(12) the statute requires the written accounting itself, so the itemization is the substance and the letter is the wrapper.

How long does an Oregon landlord have to deliver the accounting?

Thirty-one days. Under Or. Rev. Stat. §90.300(13), the landlord must return the deposit or unclaimed portion, supported by the written itemized accounting required by subsection (12), within 31 days after the tenancy ends and the tenant delivers possession.

What happens if the landlord misses the 31-day deadline?

Under §90.300(16), a landlord who withholds any part of the deposit without delivering the written accounting on time is exposed to a claim for twice the amount withheld, no matter how legitimate the underlying charges might have been.

What is the bad-faith penalty in Oregon?

Under Or. Rev. Stat. §90.300(16), a tenant may recover an amount equal to twice the amount withheld without a written accounting under subsection (12), or twice the amount withheld in bad faith.

When can an Oregon landlord itemize carpet cleaning?

Only when all three §90.300(7)(c) conditions are met: the cleaning is done by a machine designed for cleaning carpets, the carpet was cleaned or replaced before this tenancy, and the written lease authorizes the deduction. If any condition is missing, carpet cleaning cannot be itemized.

What must the Oregon itemization include?

The parties, the property, the tenancy dates, the date possession was delivered, the original deposit, a numbered list of each deduction with a description and amount, the total deductions, and the resulting refund due or balance owed, delivered within 31 days.

What if the deductions exceed the deposit?

The generator handles that case: it shows an additional amount owed by the tenant rather than a refund, and the statement states the balance the tenant owes. The landlord would then pursue that balance separately, since the deposit alone did not cover the documented charges.

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