Itemized Deduction Statement
A written, itemized accounting of any amounts withheld from a security deposit that a landlord must provide to a tenant within 21 days of vacancy. Required under Cal. Civ. Code § 1950.5(g) along with copies of receipts.
Also known as: security deposit accounting, deposit deduction itemization
Definition
An itemized deduction statement is the written accounting a landlord must provide to a residential tenant following the termination of a tenancy when the landlord retains any portion of the security deposit.
California Statutory Requirements
Cal. Civ. Code § 1950.5(g)(1) requires that within 21 days after a tenant vacates, the landlord must provide:
- A copy of an itemized statement indicating the basis for and amount of any security deposit retained
- Supporting documentation: copies of bills, invoices, or receipts for any cleaning or repair work charged against the deposit
- Any remaining balance of the deposit
Documentation Standards
Under § 1950.5(g)(2), if a repair or cleaning service has not been completed within 21 days, the landlord may provide a good faith estimate and must provide final documentation within 14 days after work is completed.
Consequences of Non-Compliance
A landlord who fails to provide the required itemized statement within the prescribed time forfeits the right to retain any portion of the deposit and may be liable for the tenant's actual damages plus a penalty of up to twice the amount of the deposit under § 1950.5(l) for bad faith retention.
Format Requirements
While California does not mandate a specific form, best practices include listing each item with the amount charged and attaching corresponding invoices or receipts. Courts have rejected general or vague descriptions as insufficient to meet the itemization requirement.
Sources
- Cal. Civ. Code § 1950.5(g), California Leginfo —
ca-leginfo
Frequently asked questions
California Statutory Requirements
Cal. Civ. Code § 1950.5(g)(1) requires that within 21 days after a tenant vacates, the landlord must provide: A copy of an itemized statement indicating the basis for and amount of any security deposit retained Supporting documentation: copies of bills, invoices, or receipts for any cleaning or repair work charged against the deposit Any remaining balance of the deposit
Documentation Standards
Under § 1950.5(g)(2), if a repair or cleaning service has not been completed within 21 days, the landlord may provide a good faith estimate and must provide final documentation within 14 days after work is completed.
Consequences of Non-Compliance
A landlord who fails to provide the required itemized statement within the prescribed time forfeits the right to retain any portion of the deposit and may be liable for the tenant's actual damages plus a penalty of up to twice the amount of the deposit under § 1950.5(l) for bad faith retention.
Format Requirements
While California does not mandate a specific form, best practices include listing each item with the amount charged and attaching corresponding invoices or receipts. Courts have rejected general or vague descriptions as insufficient to meet the itemization requirement.
Sources
Cal. Civ. Code § 1950.5(g), California Leginfo — ca-leginfo