If I pay rent for someone else can I deduct it on my Taxes?

You cannot deduct the rent directly from your taxes.

However, if you are paying rent for a blood relative and their income is low enough, you MAY be able to claim that relative as a dependent.

Paying rent for someone is a form of making a gift to that person. You can't deduct the cost of Christmas or birthday presents to your friends or relatives, nor can you deduct the cost of other types of gifts such as this.

Ebaines raises a valid point.

Also, if the accumulated cost of the rent you pay exceeds $17,000 in a calendar year, you may need to file a gift tax return.