Indiana § 6-3-2-6 - Deduction; rent payments
Full text of Indiana Indiana Code § 6-3-2-6 — Deduction; rent payments, with citation guidance and answers to common questions.
§ 6-3-2-6. Deduction; rent payments
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:
(1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; or
(2) three thousand dollars ($3,000).
(b) Notwithstanding subsection (a):
(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
(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).
(c) The deduction provided by this section does not apply to an individual who rents a dwelling that is exempt from Indiana property tax.
(d) For purposes of this section, a "dwelling" includes a single family dwelling and unit of a multi-family dwelling.
As added by Acts 1979, P.L.70, SEC.1. Amended by P.L.14-1999, SEC.1; P.L.192-2002(ss), SEC.77; P.L.146-2008, SEC.318; P.L.146-2020, SEC.23.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-3-2-6
What does Indiana Code § 6-3-2-6 cover?
Section 6-3-2-6 ("Deduction; rent payments") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-3-2-6?
A common citation format is "Indiana Code § 6-3-2-6" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-3-2-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.