Tenant Rights

Itemized Security Deposit Statement: What It Must Include (State by State)

Most states require landlords to provide an itemized statement of deductions. Learn what it must include, when it is required, and what happens when a landlord skips it.

February 12, 2025·5 min read

When a landlord keeps any portion of your security deposit, most states require them to send you a written, itemized statement explaining exactly what they deducted and why. This requirement is not just a formality -- it is a legal obligation that, when violated, typically strips the landlord of any right to keep your deposit at all.

What Is an Itemized Statement?

An itemized statement is a written document the landlord must send you alongside (or instead of) your returned deposit. It must break down every deduction line by line, showing the specific reason for each charge and the exact dollar amount. A vague statement like 'cleaning: $400' without further explanation typically does not satisfy the legal requirement in most states.

What an Itemized Statement Must Include

  • A description of each deduction: not just 'cleaning' but 'cleaning of kitchen oven, stovetop, and refrigerator left in unsanitary condition'
  • The dollar amount for each individual deduction
  • The basis for the deduction: damage beyond normal wear and tear, unpaid rent, lease breach, etc.
  • Receipts or invoices in states that require documentation (California, Washington, and others require receipts for repairs over a certain amount)
  • The remaining balance of the deposit being returned (or explanation of why none is returned)
  • The landlord's name, signature, and contact information in some states
No Itemization = No Deductions

In most states, if a landlord fails to provide a proper itemized statement within the required deadline, they forfeit their right to keep any portion of your deposit -- even if the deductions would have been legitimate. Courts routinely rule that non-compliant landlords must return the full deposit plus penalties.

Receipt Requirements by State

Some states go further than just requiring itemization -- they require landlords to attach actual receipts or invoices for any repair work claimed:

  • California: Receipts required for all deductions over $125 (Civil Code 1950.5)
  • Washington: Itemized statement required; receipts or estimates for repairs must be provided (RCW 59.18.280)
  • Oregon: Receipts must be included with itemization for any claimed repair deductions (ORS 90.300)
  • Colorado: Itemization required; written documentation for repairs is expected (CRS 38-12-103)
  • Massachusetts: Itemized accounting required within 30 days; receipts for all deductions expected (MGL c.186 Section 15B)
  • Most other states: Itemization required but receipts not explicitly mandated -- though receipts are still the best evidence in court

What Is a Vague or Deficient Itemization?

Landlords sometimes send statements that technically exist but do not meet the legal standard. Common deficiencies include:

  • 'General cleaning: $350' with no breakdown of what was cleaned or why it needed cleaning
  • 'Repairs: $500' with no description of what was repaired
  • A total amount withheld with no line-item breakdown at all
  • Charges listed without dollar amounts
  • Itemization sent after the legal deadline

How to Dispute a Vague Itemization

If you receive a deficient itemization, respond in writing within a reasonable time (10 to 14 days is standard). Your response should:

  • Acknowledge receipt of the landlord's statement and the date you received it
  • Identify each deduction you dispute and the specific reason: 'The charge for general cleaning does not meet the itemization requirement under [state statute] because it does not describe the specific cleaning performed or provide supporting invoices'
  • State that the itemization fails to comply with [your state's statute] and therefore the landlord forfeits the right to any deductions
  • Demand return of your full deposit within 14 days
  • State that you will file in small claims court if the deposit is not returned by the deadline
  • Send via certified mail and keep a copy of everything

State-Specific Rules

Check the Law in Your State

Deposit laws vary significantly by state. Select your state for exact deadlines, penalty multipliers, and statute citations.

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