Rent and fees:

1. What is monthly rent? 2. Is a security deposit required? If so, how much is it, and under what conditions is it held? 3. Does landlord require payment of last month's rent in advance? 4. Do you pay extra (and if so, how much?) for utilities, storage space, air conditioning, parking space, late payment of rent, etc.? 5. Does lease indicate that rent can be increased if real estate taxes are raised, prices for sewer and water assessments are increased, or for any other reason?

Facilities and services:

1. Assess maintenance services: Is there a resident superintendent? Are maintenance hours restricted? How is emergency service handled? 2. How is trash disposal handled? Are facilities accessible? Is recycling available? 3. Laundry facilities? How many available? Security? 4. Building lobby: Is it clean and well-lit? Security? 5. Entrance and exit: elevator? Are stairs well-lit? Fire exits? 6. Hallways: Clean and well-lit?

Rental unit conditions:

1. Are there signs of insects present? 2. Bathrooms: clean? Plumbing in good working order? Tiles sound? 3. Kitchen: Is sink in good working order: Stove? Refrigerator? 4. Air conditioning: good working order? 5. Wiring: Are there enough electrical outlets? Is wiring sound? 6. Does heating system seem to be in good working order? 7. Is there a fireplace? Check to see that it is clean and operates well. 8. Windows? Are any broken? Do they all open? Storm windows? Screens? Locks? 9. Floors: Are they clean? 10. Ceilings: Are they clean? Cracked? Water-stained? 11. Walls: Are they clean? Is plaster cracked? Paint peeling? 12. Telephone: outlets present? Convenient? 13. Is ventilation adequate? Is there an exhaust fan in kitchen? 14. Lighting: Is it adequate? Are fixtures in good working order? 15. Security: Does door have a dead-bolt lock? A security chain? 16. Storage space: Is it adequate? Kitchen and bathroom cabinets? 17. What is noise level in area around rental unit? Traffic? Neighbors?

Source: The University of Massachusetts Commuter Services and Housing Resource Center

Throughout all of my apartment searches, best lesson I learned came from a leasing agent who told me upon my first visit to his complex that "If you told me you were ready to sign a contract today, I'd advise you not to. Look around. Come back at night, and see who your neighbors are going to be. A complex at night is very different from a complex during day." I've come to realize that's sound advice. Don't sign right away. Don't be scared into thinking that apartment won't be available tomorrow. Mull it over, do your homework, and get answers you need before signing on dotted line.

The expenses are deducted directly from your adjusted gross income, rather than being included in itemized deductions. This may leave you free to take a standard deduction if that's usually to your advantage. It also bypasses regulations that sometimes make itemized deductions less valuable.

If you are qualified, you may deduct expenses of:

* Packing and transporting household goods, * Mileage for use of your own car (or gas and oil expenses) * Tolls and parking fees on trip * Up to 30 days' storage of household goods * Disconnecting and connecting utilities. * Transportation and lodging for yourself and members of your household while traveling to new home.

No longer deductible: $3,000 more for up to 30 days' temporary living expenses, house hunting trips, or costs of selling an old home and buying a new one.