What must a §1950.5 itemized statement contain?

Each deduction listed separately with description, exact dollar amount, supporting receipts or invoices for deductions over $125 (or all deductions on tenant written request), and the math: deposit received, deductions, balance returned. Within 21 calendar days of tenant move-out.

Do I need to attach receipts?

Yes for deductions over $125 under §1950.5(g)(2). Best practice is to attach receipts for every deduction regardless of amount — the courts treat missing receipts as bad-faith evidence.

What if I miss the 21-day deadline?

§1950.5(l) statutory damages up to twice the deposit amount on a bad-faith finding, plus the wrongfully withheld amount returned. Courts find bad faith readily — late return, missing receipts, or unexplained deductions all qualify.

Can the itemization be sent electronically?

As of AB 414 (effective January 1, 2026), yes — with the tenant's express written consent specifying the email or other electronic delivery method. Without consent, the prior paper-mail or in-person rule applies.

What about in-house labor cost on cleaning or repairs?

Documented hours times a reasonable hourly rate. Without documentation, courts disallow the deduction. Vendor invoices are stronger evidence than in-house time.

California Security Deposit Itemized Statement — §1950.5 Required Elements and Sample

TL;DR

21 days from tenant move-out. Each deduction listed separately with description and dollar amount. Receipts attached for deductions over $125, all if tenant requests. Math: deposit, deductions, balance returned. Miss the 21 days or skip receipts → §1950.5(l) statutory damages up to 2× the deposit.

Required elements

Each deduction item listed separately with a description
Exact dollar amount per item
Cleaning: invoice from cleaner, or hourly breakdown if in-house
Repairs: paid invoices from contractors
Materials: receipts
The math: deposit received, each deduction, balance returned
Mailed or hand-delivered within 21 calendar days of tenant vacating

Sample format

Sample — adapt to your factsSECURITY DEPOSIT ITEMIZED STATEMENT (Civil Code §1950.5) TO: [Former Tenant Name] FROM: [Landlord] PROPERTY: [Address] MOVE-OUT DATE: [Date] DEPOSIT HELD: $[Amount] DEDUCTIONS: 1. Unpaid rent ([dates]) $[Amount] 2. Cleaning ([cleaner invoice attached]) $[Amount] 3. Carpet repair ([invoice attached]) $[Amount] 4. Drywall patch ([receipt attached]) $[Amount] --------- TOTAL DEDUCTIONS: $[Amount] BALANCE RETURNED: $[Amount] Enclosed: Check #[Number] for $[Amount] Attached: Invoices/receipts as listed above. Dated: [Date — within 21 days of move-out] [Signature, Print Name]

The 2× penalty

Miss the 21-day deadline or hand back a statement without receipts and the tenant can pursue §1950.5(l) statutory damages of up to twice the deposit, on top of returning the wrongfully withheld amount. Courts find bad faith readily on no response, missing receipts, or unexplained deductions.

Common questions — itemized statement

Required elements?

Each deduction with description, amount, supporting documentation. Receipts attached for over $125 or on tenant request.

Are receipts required?

Yes for over $125. Best practice: attach for everything.

Miss the 21 days?

Up to 2× the deposit under §1950.5(l) on a bad-faith finding.

Electronic delivery?

Allowed under AB 414 (Jan 2026) with tenant's written consent.

In-house labor?

Documented hours times reasonable rate. Vendor invoices stronger.

The §1950.5 Itemized Statement. Every deduction. Every receipt. Within 21 days.