{"data":{"id":"us-in/ic-6-3-2-6","jurisdiction":"us-in","citation":"IC 6-3-2-6","heading":"Deduction; rent payments","body":"Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use as the individual's principal place of residence may deduct from the individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of:\n(1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; or\n(2) three thousand dollars ($3,000).\n(b) Notwithstanding subsection (a):\n(1) a married couple filing a joint return for a particular taxable year may not claim a deduction under this section of more than three thousand dollars ($3,000); and\n(2) a married individual filing a separate return for a particular taxable year may not claim a deduction under this section of more than one thousand five hundred dollars ($1,500).\n(c) The deduction provided by this section does not apply to an individual who rents a dwelling that is exempt from Indiana property tax.\n(d) For purposes of this section, a \"dwelling\" includes a single family dwelling and unit of a multi-family dwelling.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 2. Imposition of Tax and Deductions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-2-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"064d011f7ac8052ccc1537546fa7336ac3df232583b1fdd8af72b4ce0dbeb6a4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-2-5.5","next":"us-in/ic-6-3-2-7"},"notice":"GroundRules: Original legal text. Not legal advice."}