The only "possible" issue with entering it under Management fees (and it depends on the owner's status) is that if it's more than $600 (and certain specific other criteria are met) that could require the issuance of a 1099-MISC. Since HOA dues are not paid for the management of *your* specific property, I would suggest one avoid entering HOA fees in the management fee section. But overall, this would not be an issue for more than 90% of rental property owners out there.
