Yes you can include a portion of your HOA and mortgage interest if you are eligible to claim a home office expense.
If you are self-employed then as long as
you are using the room exclusively (100%) for business use, you will be
able to claim a home office expense.
https://ttlc.intuit.com/replies/4773249
If you are an employee -
Qualifying
for the home office deduction is hard to do for an employee. In addition to
satisfying the ordinary requirements for the home office deduction, you must
meet the convenience of the employer test.
Convenience
of Employer Test
- Your business use must be for
the convenience of your employer, and
- You must not rent any part of
your home to your employer and use the rented portion to perform services
as an employee for that employer.
If the
use of the home office is merely appropriate and helpful, you cannot deduct
expenses for the business use of your home.
For
any home office to be deductible, you must (1) use a part of your home
regularly and exclusively for work, and (2) your home office must be your
principal workplace or you must regularly perform administrative or management
tasks there. Whether you work at home or are an employee, you will need to
satisfy these basic requirements to claim a home office deduction.
The
Home Office Deduction is a job-related expense subject to the 2% AGI limitation
and is only available as a deduction if you itemize on your tax return.
https://ttlc.intuit.com/replies/4773243
