California itemized security deposit statement · Civil Code §1950.5
The California itemized security deposit statement is really an accounting deadline.
California landlords generally have 21 calendar days after a tenant vacates to return the remaining security and provide an itemized statement for deductions. The work starts earlier: current law also requires specific condition photos and supporting cost documents.
The statutory deadline is generally measured from the date the tenant vacates.
Day 21
statement and balance
Provide the itemized accounting and return any remaining security.
+14
estimate follow-up
Complete the documentation after the repair is finished or documents arrive.
Use the right document
California law calls for an itemized statement
People often search for a “California 21-day notice,” but Civil Code §1950.5 describes an itemized statement showing the basis and amount of each deduction and the disposition of the security deposit.
The statement should make the accounting legible: deposit received, deductions taken, why each deduction was taken, and the amount returned. If there are no deductions, the remaining security still must be returned within the applicable timeline.
Identify the tenancy and the date the tenant vacated
State each deduction separately with its basis and amount
Calculate the remaining security deposit clearly
Include the required photos and cost documentation
Photo requirements
The evidence clock begins before repair work
For tenancies beginning on or after July 1, 2025, California law requires photographs immediately before or at the inception of the tenancy. Beginning April 1, 2025, landlords must also photograph the returned unit before deducted repairs or cleaning and again after that work is completed.
When a deduction is made for repairs or cleaning, the statute requires the applicable photographs and a written explanation of the cost to accompany the accounting. A final packet should keep those images tied to the deduction they explain.
Move-in condition for covered tenancies
Returned condition before deducted repairs or cleaning
Condition after the deducted work is completed
A written cost explanation linked to the deduction
Receipts and estimates
A good-faith estimate is a bridge, not the final record
California Courts explains that deductions totaling more than $125 require copies of invoices or receipts with the itemized statement. If the landlord or an employee performs the work, the documentation should describe the work, time spent, and reasonable hourly rate.
When work or third-party documents cannot reasonably be completed or obtained within 21 calendar days, §1950.5 permits a good-faith estimate in specified circumstances. The landlord must then complete the required documentation within 14 calendar days after the repair is completed or the documents are received.
From possession to packet
Treat the deadline as a sequence, not a single due date.
A reliable workflow preserves the evidence first, resolves deductions second, and leaves enough time to review the final accounting.
Day 0
Possession is returned
Record the vacate date and photograph the unit before any deducted repair or cleaning begins.
Days 1–14
Document and price the work
Complete repairs, take after photos, and collect invoices, receipts, or the information needed for a lawful estimate.
Days 15–20
Review the accounting
Check every deduction, attachment, total, and the remaining balance before delivery.
By day 21
Provide the statement and remaining security
Use a delivery and payment method permitted by the current statute and preserve your records.
If estimated
Complete the follow-up
After the repair is completed or documents arrive, provide the final required documentation within the statutory follow-up period.
Questions landlords ask
The short answers
Is the California security deposit deadline 21 business days?+
No. Civil Code §1950.5 uses 21 calendar days after the tenant has vacated the premises.
What is the California 21-day notice called?+
The statute calls it an itemized statement indicating the basis and amount of deductions and the disposition of the security. “21-day notice” is a common search phrase, not the statutory name.
Do photographs have to be included?+
Current California law requires specified move-in, pre-repair or pre-cleaning, and post-work photographs. When deductions are made for repairs or cleaning, applicable photographs must be provided with a written explanation of cost.
What happens when a final invoice is not available by day 21?+
Section 1950.5 allows a good-faith estimate in specified circumstances and requires the landlord to complete the documentation within 14 calendar days after the repair is completed or the documents are received.