Security Deposit Itemization: What Must Be Included

Almost every US state requires a written, itemized list of deductions when a landlord withholds any portion of a security deposit. Skipping it — or doing it vaguely — is one of the fastest ways to forfeit the right to withhold and pay penalties.

A vague statement like 'cleaning and repairs — $650' is treated as no itemization at all in most courts. Each line must describe what was done and what it cost.

Each deduction line needs, at minimum:

• •A clear category (cleaning, repair, replacement, unpaid rent, other)
• •A specific description ('Steam clean living room carpet — pet stains')
• •The exact dollar amount
• •The date the work was completed (or that it's an estimate)
• •Reference to the attached receipt, invoice, or photo

California requires copies of receipts when total deductions exceed $125. Other states (NY, NC, IL) require receipts or estimates either by statute or by court practice. Even where it's not strictly required, attaching copies dramatically improves your position in any dispute.

If work was done by your own staff instead of an outside contractor, document the hours, hourly rate, and materials used — courts typically allow a reasonable labor charge when properly documented.

Avoid these:

• •Combining multiple deductions into one line ('final cleanup — $450')
• •Charging for items without receipts or estimates
• •Forgetting to list the original deposit and the final refund amount
• •Sending the itemization after the statutory deadline
• •Including 'normal wear and tear' as a line item
• •Using full replacement cost for older items instead of prorated cost

A compliant statement shows three numbers clearly: original deposit, total deductions, and refund amount (or balance owed by tenant if deductions exceed deposit). Don't bury the math — make it a visible table at the bottom.

If deductions exceed the deposit, state the balance the tenant owes and how you'd like them to arrange payment. Be careful: collection of these balances often requires a separate process and isn't automatic.