Technically, you must deduct for actual expenses only, so the suggestions to deduct for carpet cleaning and apply to the new flooring is not legal.
Also, for a 10-year old carpet, it would be hard to justify any charges besides basic cleaning, unless it was in immaculate condition before hand. I have a unit with Italian Wool carpeting at a cost of $120/sqyd that will last 20+ years if properly maintained. We’re in year 9 and it looks great, and it’s a light colored carpet.
The dog being there is a moot point if they are moving out. But any damage is fair game to be deducted from a security deposit.
I haven’t had to clean a place of smoke smell, so I’m not sure of the cost to this, but you should be justified in pursuing this and charging it to the tenant.
If they haven’t moved out, you may wish to do a move-out inspection prior to them moving out to give them an opportunity to remedy some of these issues on their own dime.
Depending on how long they have lived there, you may deduct for other things, like paint, etc. Just depends on the condition you gave it to them, and how long they have lived there, as the longer they have been there, the less you can charge them as the life span of carpet and paint is diminished.1
