Yes, the special
assessments and the association dues may be used as expenses on your
return related to your home office.
However, you are not
able to claim the full amount of these.
You would only be able to claim the portion that is associated with your
home office. This is determined by the
square feet of your office space as compared to the square feet of your whole
condo.
TurboTax will do this calculation for you if you enter the
expenses in the section for the home office that is related to the total expenses for the home, not the home
office. Read each screen carefully
to be sure you are in the right place. (There
is also a separate input screen for expenses related to the home office only.)
One more note, if you use the simplified method to claim your home office expense (based solely
on the square feet of the office), you would not enter these expenses at
all.
