If my utilities are included in HOA, do I enter it under utility expenses?

If the utilities are already included in the HOA, do not add it separately.

 

Are you reporting a home office deduction? I recommend following through the interview and selecting the simplified option. In such a case, there is no tracking and splitting expenses for just the business use.

 

Click the link for the IRS explanation for Simplified Option for Home Office Deduction. It does not affect the depreciation of your home and is $5/sq. ft up to $1,500.

 

 

Just to clarify here:

Are you reporting a home office deduction?
If you are asking your original question as it pertains to residential rental real estate you are reporting on SCH E, then the only answer to the question can be no. Home office for passive rental income is not allowed.

 

No,  as a rental the whole HOA fee is entered in at the "Cleaning and Maint" section on the rental "expense" for the specific property. You can't count it twice:(