Unfortunately, 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.
