No, you do not have to prepare a 1099-MISC for HOA dues unless it was for a rental property and you paid over $600.
As long as you have proof of the payments, you can justify your deductions. Just make sure to save your proof.
I've pasted a link to the requirements to issue a 1099-MISC for your use below.
https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-o...
