The IRS states that you cannot claim rent on your federal income taxes unless it is paid for property used in a trade or business. Some states allow a partial or full deduction on the state income tax return.
For federal tax purposes, the IRS distinguishes between "personal use" and "business use," with only the "business use" portion of rent paid being deductible. This means that the rent on your apartment or house generally is not deductible. If you set aside a specific room to run your home-based business, a portion of the total rent may become deductible, according to the IRS. The State of Massachusetts allows residents a partial deduction for personal rent, as noted on Mass.gov.