Are homeowners' association fees tax deductible?
Updated: 1/21/2013
Article ID: IAS10095
Homeowners’ association (HOA) fees paid on your personal residence are not deductible. However, if you have an office in your home that you use in connection with a trade or business then you may be able to deduct a portion of the HOA fees that relate to that office. If the home is a rental property then you can deduct the HOA fees as a rental expense. TurboTax will help you determine the correct deduction.