Can I use the renters deduction if I pay rent to my sister who will pay rent to the landlord for Lot rent for a trailer home?

Which state do you live in?

If your sister is taking the renters deduction for rent paid to the landlord then you can't take it for the rent paid to her unless your sister wants to claim your rent as income on her tax return.  

If you are paying the rent the fact that your sister is a go-between doesn't matter.  You should put the amount of rent that you pay and the landlord's information on your tax return and your sister should put the amount of rent that she actually pays and the landlords information on her tax return.  Then you both get the renters deduction for what you pay.

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