Security Deposit Itemized Deduction List: A Landlord’s Guide
The tenant is out, the keys are back, and you are trying to decide what is fair to keep. You walk the unit, match what you see against your move-in report and begin to write your turnover to do list. What do you charge and what comes out of your pocket?
I built my own list so I would stop second guessing myself at turnover.
What has to be true before anything goes on the list
A deduction is not just something you would like to be paid back for. To hold up, it has to clear four simple tests, and a line that fails any one of them can cost you.
It is beyond normal wear. You can deduct for damage. You cannot deduct for the ordinary wear that comes from someone simply living in the unit. More on that below.
It is documented. A deduction you can show with a move-in photo, a move-out photo, and an inspection note is a deduction that survives a dispute. One you are describing from memory is not.
It is itemized in writing. You send a written statement that lists each deduction as its own line. In many states, skipping the written itemization forfeits your right to deduct at all, even for real damage. Texas, for example, requires an itemized list of deductions when the tenant has paid rent in full and left a forwarding address, and a landlord who keeps a deposit in bad faith can be on the hook for three times the amount wrongly withheld (Texas Property Code, via the Texas State Law Library).
It is sent on time. Every state sets its own return deadline, and the clock usually starts the day the tenant moves out, not the day the lease ends. A perfect list sent late can still cost you the deductions. Oregon, for instance, gives you 31 days after the tenant hands back the unit to send a written accounting that states specifically what you are keeping and why, and a landlord who withholds in bad faith can owe the tenant twice the amount (Oregon Revised Statutes 90.300). If you want to learn more on that check out my other post.
The four things you can actually deduct
Almost every valid deduction falls into one of four buckets. If a charge does not fit one of these, look at it hard before it goes on the list.
Unpaid rent. Rent the tenant owed and did not pay, including a partial last month, is a standard deduction.
Damage beyond normal wear. Repairs for damage the tenant, their household, or their guests caused, as long as it goes past ordinary wear and you can document it.
Cleaning to bring the unit back to its move-in condition. If the unit was left in an unreasonable state, you can deduct the cleaning cost to return it to how it started, not to make it nicer than it was. In California, cleaning is limited to returning the unit to its condition at the start of the tenancy (California Courts self help guide).
Charges the lease specifically authorized. Unpaid utilities that were the tenant’s responsibility, or other costs your lease named outright, can be deducted. A rule is only enforceable if it is written into the lease, so this bucket is only as strong as what your lease actually says.
What never belongs on the list
Some charges feel fair in the moment and still get thrown out every time. Keep these off:
- Normal wear and tear, such as faded paint, minor scuffs, and carpet worn along the paths people walk.
- Repairs that were your responsibility as the landlord, or that existed before the tenant moved in.
- Anything you did not itemize in writing.
- Anything claimed after your state’s deadline had already passed.
Normal wear versus damage, room by room
This is where most deposit disputes start, so it is worth getting specific. The plain terms rule: wear and tear is what happens to a unit from someone just living there, and damage is what happens from misuse, neglect, or an accident. Texas law puts it almost the same way, defining normal wear and tear as deterioration from the intended use of the home, and carving out anything caused by negligence, carelessness, accident, or abuse (Texas Property Code 92.001, via the Texas State Law Library).
The table below is a working reference. Walk the unit area by area and let it tell you which column each thing lands in.
| Area | Normal wear, you eat this cost | Damage you can itemize |
|---|---|---|
| Walls and paint | Faded or sun bleached paint, a few small nail or pin holes, light scuffs where furniture sat | Many holes or large anchor holes that need patching, crayon, marker, or grease marks, unapproved paint colors you have to prime over, gouges through the drywall |
| Baseboards, trim, and doors | Light scuffs and scrapes along baseboards, a door that sticks, minor paint wear on trim | Cracked or broken baseboards, chunks gouged out of trim, pet chewed corners, a hole punched in a door, a door off its hinges or track |
| Cabinets and countertops | Light surface scratches, a loose hinge or handle, a dulled finish on the counter | A cracked or chipped cabinet door with pieces missing, water swollen particleboard, a broken drawer, deep burns or knife cuts in the counter, a cracked countertop or cooktop |
| Hard surface floors | Light scuffs, a few small scratches, finish dulled by normal foot traffic | Deep gouges or scratches, missing or cracked planks or tiles, buckling from water left to sit, pet urine soaked into the wood |
| Carpet | Worn traffic paths, light matting, one or two small stains from normal use | Pet stains soaked into the pad, burns, rips, bleach spots, or heavy staining a professional clean cannot lift |
| Windows, screens, and blinds | Light dust, sun faded blinds, a slat or two bent over the years | Cracked or broken glass, torn or missing screens, whole blinds snapped, cords ripped out, a rod pulled from the wall |
| Appliances | Faint wear, a worn stove drip pan, a shelf clip yellowed with age | Appliances broken through misuse, a cracked glass cooktop, dents from impact, missing racks, shelves, or parts |
| Bathroom | Worn caulk or grout, light water spotting, a loose towel bar | Mold left to grow from an unreported and ignored leak, a cracked sink or toilet tank, tiles broken out, a snapped toilet seat |
| Cleaning | Light dust and everyday dirt that a normal turnover clean handles | Caked on grime, grease on kitchen surfaces, food left in the oven or fridge, trash or belongings left behind, filth that needs a professional deep clean |
| Keys, locks, and remotes | Keys returned, showing only normal wear | Keys, garage remotes, mailbox keys, or fobs not returned, so you have to re-key the locks or replace a remote; a lock changed or damaged without permission |
A tenant moves out after three years and the hallway carpet has a path worn down the middle. That is wear, and you cannot charge for it. In the same unit, one bedroom has a dark, set in pet stain the size of a dinner plate. That is damage, and with a move-in photo showing clean carpet, it is a clean deduction.
How to write each itemized line
The difference between a deduction that sticks and one a tenant argues off the list is almost always the wording. A good line answers three questions in a few words: what was damaged, where it was, and why it goes past normal wear.
| Weak line, easy to challenge | Strong line, hard to argue with |
|---|---|
| Door damage $89.50 | Hole punched in primary bedroom door, full replacement, $89.50 |
| Floor scratches $879 | Deep scratches in hardwood by the back door, professional repair, $879 |
| Living room paint $75 | Unauthorized dark paint in living room, primer and repaint to original color, $75 |
| Cleaning $150 | Kitchen left with grease on all surfaces and food in the oven, professional clean, $150 |
A few mechanics make the whole list stronger:
Tie every line to your documentation. Each deduction should point back to a move-in photo, a move-out photo, and a note in your inspection report. Descriptions that match your inspection are the ones that are hard to challenge.
Make the math match exactly. Your total deductions have to equal the sum of your line items to the penny. A mismatch between the lines and the total is one of the most common things a tenant disputes.
Keep your receipts, and know your state’s threshold. Attach the invoice or receipt for work you paid for. If you did the work yourself, note the time you spent and a reasonable rate. Some states make this a rule: California requires you to attach invoices or receipts once deductions pass $125, or to describe the work, time, and rate if you did it yourself (California Courts self help guide).
State a real number, and a real due date if you are owed money. If deductions run past the deposit and the tenant owes you the difference, name the amount and a specific due date. “As soon as possible” is not something you can enforce. Full payment via (detailed payment methods you accept) due no later than (35 days from the day the letter was delivered) is enforceable.
Deductions are only as good as your move-in record
Every strong line on that list traces back to one thing: proof of how the unit looked on day one. A deduction is a before and after story, and if you never captured the before, you are asking a tenant, or a judge, to take your word for the after. Document the unit’s condition with the tenant at move-in and again at move-out, photos and a written report both times, and let the comparison do the arguing for you. This is exactly what a move-in and move-out inspection form is for, and it is the single best thing you can do now to make your deduction list easy to write later.
One system for the receipt and the return
If you are building this from scratch at the end of a tenancy, it is a lot to hold in your head while you are also turning the unit around.
The deposit receipt you issue at move-in and the itemized return letter you send at move-out, with its own line by line deduction section, three ready to send email templates for a full return, a partial return, and a balance due to you, plus an instructions and state reference guide so you are always working from your own deadline and rules.
Get the Deposit Receipt and Return Letter →If you are early in your landlord journey, or your systems could use some cleaning up, my free guide is a good place to start.
Once your list is written, the last question is timing, since a perfect itemization sent one day late can still cost you the deductions. That is the return deadline, and it is different in every state.