The absolute very last thing in the rental expenses section is for Miscellaneous Expenses. Just put it there labeled as "HOA Fees" and you're fine. Been doing that for over 25 years now.
Also, do not call it "HOA Dues". I did that one year and apparently the IRS computers thought it was dues paid to a professional organization that I was a member of. I was questioned on it because I am not in a profession that has a "professional" organization.
