If the assessments were for repairs to the common areas (including buildings & landscaping) of the condo complex, you may report your share as a rental property expense.
But if the assessments were for improvements, you would add the proportionate share to the tax basis of your condo unit. Per the IRS, "an improvement materially adds to the value of your home, considerably prolongs its useful life, or adapts it to new uses”. One of the examples offered by the IRS of an improvement that increases your basis is the replacement of an entire roof.
@ladylake
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