Can condo fees be considered rent?

[sarah-angel]

also HOA fees?

[SweetieJean]

Are you the landlord, or the tenant?

[sarahorndorff]

Condo fees or HOA fees for your primary residence cannot be considered rent.  If, however, the home is property that you are renting out to a tenant, then you can claim them as rental expenses.  The condo rental is considered a business where you have income and expenses, both of which must be reported on your taxes.

[SweetieJean]

I wonder if OP is asking about a State tenant rental deduction/credit.