Yes, you can, but where is determined by how the land is being currently used.
If the land is rented out (as pasture for example), the HOA fees are deductible on Schedule E:
1. Click Federal on the left-hand side menu.
2. Click Income & Expenses across the top.
3. Scroll down to Rentals, Royalties, and Farm and click Show more.
4. Click Start or Revisit by Rental Properties and Royalties (Sch E).
If you are a land developer, then it is deductible as a Schedule C business expense:
1. Click Federal on the left-hand side menu.
2. Click Income across the top.
3. Scroll down to Self-Employment and click Show more.
4. Click Start or Revisit by Income and Expenses.
If the land is not rented and held for investment only, the HOA fees are a deduction as Investment expense on Schedule A, subject to the 2% AGI limitation (which Turbo Tax will calculate for you). To enter:
1. Click Federal on the left-hand side menu.
2. Click Deductions & Credits across the top.
3. Scroll down to Other Deductions and Credits and click Show more.
4. Click Start or Revisit by Other Deductible Expenses.