Normal wear and tear vs damage
Normal wear and tear is the deterioration that comes from ordinary living, like faded paint, light scuffs and carpet worn along walkways. Landlords can't deduct it from the security deposit. Damage goes beyond ordinary use, like holes in walls, pet stains or broken fixtures, and can be deducted at a reasonable cost, with an itemized list.
Examples
| Normal wear and tear (not deductible) | Damage (deductible) |
|---|---|
| Faded or slightly dirty paint after a few years | Unapproved paint colors, large marks, crayon on walls |
| A few small nail holes from hanging pictures | Large holes, many anchors, doorknob holes in drywall |
| Carpet worn in traffic areas | Pet urine stains, burns, rips |
| Loose door handles, worn grout | Broken doors, cracked tiles from dropped items |
| Minor scratches on floors from furniture | Deep gouges, water damage from an overflowing tub left running |
| Sun-faded blinds | Bent or missing blinds |
| Appliances that wear out with age | Appliances broken by misuse |
Age matters: useful life
Even when the tenant caused damage, you generally can't charge for brand-new items if the old ones were near the end of their life. A common approach is to charge only the remaining value. Example: carpet expected to last 10 years is replaced after 7 years because of pet stains. The tenant pays about 30% of the replacement cost, not 100%.
What makes a deduction stick
- A move-in checklist with photos, signed by the tenant.
- A move-out inspection comparing each room with move-in.
- Receipts or quotes for each repair.
- An itemized security deposit return letter sent within your state's deadline.
State deadlines and rules differ, and some states penalize landlords who keep deposits without a proper itemized list. Check your state's statute before you deduct.
Photos at move-in, comparison at move-out. Our free inspection checklists record each room with photos and signatures, and the deposit letter itemizes deductions. Pro keeps every tenant's ledger and receipts for $7 a month.
Start a move-in checklistQuestions
Can I charge for repainting after a tenant moves out?
Only if the walls are damaged beyond normal use, and then usually prorated by the age of the paint. Repainting after a normal multi-year tenancy is your cost.
Can I charge a cleaning fee?
You can generally deduct cleaning needed to return the unit to its move-in condition, not routine cleaning between tenants. Some states limit this further.
Is wear and tear a tax deduction?
Repairs to a rental are generally deductible as expenses on Schedule E, and improvements are depreciated. See rental property depreciation.