No. You can only deduct the part of your fees that went to deductible mortgage interest and taxes. Your Form 1098 from the cooperative housing corporation should include the full amount you can deduct.
You can also figure your share of real estate taxes and mortgage interest in the following way:
1. Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation.
2. Multiply the corporation's deductible real estate taxes by the number you figured in (1). This is your share of the real estate taxes.
3. Multiply the corporation's deductible mortgage interest by the number you figured in (1). This is your deductible share of mortgage interest.
For more information please view page 3, IRS Publication 530 at the link below.
https://www.irs.gov/pub/irs-pdf/p530.pdf
