Deduction for rental property with mandatory golf club dues relinquished to the renter during the rental period

[gcburke]

I own and short term rent a property in Florida in which the community has mandatory golf club dues besides HOA and POA mandatory fees.  During the rental, I relinquish my membership to the golf club and the renter receives beneficial rights to the golf club during the rental period. Besides the HOA and POA fees am I able to deduct the portion of the golf club dues (which I give up my rights to the renter) that covers the period of the rental?

[Carl]

If payments are part of the covenants or ordinances you signed when you purchased the property, and is applied equally to all, then it's a deductible rental expense. What your "rights" are doesn't matter. So if not paying required fees could result in a lien being placed on the property, you have a deductible rental expense. That of course is assuming that "you" and not the tenant, are the one that actually pays it.

If the tenant pays it to you, then you have to include it in the rental income. That would then make it a qualified expense on your SCH E if "you" then pay it to the authority that collects it.