Hoa fees deductible on partial rental

[nmatulich]

I'm renting out a room in my condo. Can I deduct all of my HOA fees or just the percentage which is a rental?

[DS30 · Accepted solution]

Just a percentage. You can allocate a portion of your HOA fees as part of your rental expenses (as a miscellaneous rental expense) based on the percentage of rental use that relates to the rental portion of your home.