As a mortgage lender, I can tell you with no uncertainty that you should be listing them as "OTHER" on Line 19 and NOT as "Cleaning & Maintenance" expense. The reason is simple but it would take to along to explain in detail. Let's just say that formula we use to calculate "Net Rental Income" from your rental properties requires us to specifically identify the regular elements of your monthly housing payment, including "[property] Taxes" (which has its own line) and "[homeowners'] Insurance" (which has its own line). HOA fees and Mortgage insurance do not have their own lines, and therefore these fees need to be clearly identified under the "Other" section which rolls-up under Line 19. If you write these fees off on any other line, it will reduce your qualify-able income from a mortgage lender's point-of-view; which will in-turn reduce your purchasing power.
