Can I deduct mileage expenses for attending HOA meetings for my Condo Board? Is it different if I am a board member?

[Anonymous]

I own two condos.  One of them is an investment property and I am on the board of directors of that Homeowners Association.  Last year I was required to attend the meetings in person.  Can I deduct that mileage?  Is it considered "charitable" mileage on my personal return because it's a volunteer position?  Or is it considered Business mileage because I am supporting the operation of the building that contains my investment property? 

[Carl]

No. However, the HOA can reimburse you and the reimbursed amount would be taxable income to you that you will pay taxes on.

Another option is if the organization has what is called an "accountable reimbursement plan" where you would submit your "proof of expense" to the organization and they would reimburse you accordingly. This would not be taxable income to you, but would be a qualified tax deduction for the organization.

Since it's apparent no such plan existed in 2019, this can't happen for the 2019 tax year.

[Anonymous]

Thanks Carl, and just so we're clear, this applies if the Condo is an investment property, right?  I realize my question didn't fully call that out in the title.

[Carl]

This has nothing to do with the property you own. In fact, you don't even have to own property really. It would be tied to you being a "compensated" board member. If board members are not compensated, then you have nothing to claim in any way, form or fashion. In my limited area of knowledge on this, I've nevr heard of HOA board members being compensated in any way for their position. But it's not beyond the realm of possibility.

[Anonymous]

I think it has... a little bit... to do with the property I own given this is a Rental Property.  I did some more research and found this:

"You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. "

https://www.irs.gov/pub/irs-pdf/p527.pdf

So the question I'm actually asking: is attending an HOA Meeting for my Rental Property considered an ordinary and necessary expense of part of managing, conserving or maintaining my rental property?

[lanitee21]

I have the same exact question as @Anonymous.  Any advice on whether it is deductible is helpful.

[Hal_Al]

Q.  So the question I'm actually asking: is attending an HOA Meeting for my Rental Property considered an ordinary and necessary expense of part of managing, conserving or maintaining my rental property?

A. Yes.  Deduct the expense on line 6 of  Schedule E  (Auto and travel).