Property Rental Deductions (MA State)

I don't know about other states, but in MA we're allowed to deduct an amount of rent while filing... But I have questions!

I've combed the MA Dept. of Revenue site and can't find the specific answers I'm looking for...

1. Does it only count with rent paid towards a "landlord"? I sublet for a few months and paid the rent to the subleasor who in turn paid the landlord. (I actually sublet before assuming a new lease... so it was for the same apartment.)

2. If I pay first and last upon September move-in (or assumption of lease), do I deduct the last from the tax year it is paid or used?

3. If rent is due on the first of the month and I generally pay it a few days early (better early than late!). So the management company cashed the January rent check on December 28th. Same question... the year paid, or the year used.

I want to guess that on the cash basis, I should be able to take these deductions this year... Using the same principle in which I receive a paycheck in January for time worked in December, which goes on next years return. So would money I expended in 2001 be deducted for 2001, or do I wait until 2002? It's the paid v. use that I can't figure out.

Or are landlords supposed to provide a statement of monies received? It would definitely clear it all up!

Thank you in advance for any advice.