For a rental property is the mortgage interest, principal, property tax, HOA fees etc tax deductible?

[ebaysinger]

Do the same rules apply for non-rental property?

[Critter]

No ... the mortgage interest & RE taxes are deductible on the Sch A which is possibly limited due to the new tax laws starting in 2018  AND are only good if you itemize deductions.  All other costs are not deductible.

[Critter]

The  mortgage interest,  property tax, HOA fees plus other direct expenses  ... YES  ... but the principal portion is taken into consideration by depreciating the property and not as a current year deduction.

[SweetieJean]

Mortgage principal is never deductible.

[SweetieJean]

<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p527.pdf">https://www.irs.gov/pub/irs-pdf/p527.pdf</a>