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New Member
posted Jun 5, 2019 6:02:36 PM

Can I deduct HOA fees for investment property -- raw land.

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1 Best answer
Level 15
Jun 5, 2019 6:02:37 PM

It is deductible, but where is determined by how the land is being currently used.

If the land is rented out (as pasture for example), the the HOA fees are a deductible as a Rental expense then.

If you are a land developer, then it is deductible as a Sch C business expense. 

If the land is not rented and held for investment only, the the HOA fees are a deduction as "Investment expense."

For the Investment Expense go to"

Federal Taxes (may be Personal tab in self-employed)

Deductions and Credits, then scroll down to "Other Deductions and Credits" and select 2nd from bottom: "Other Deductible expense" say, No, then Yes.  It is limited to deducting only the amount in excess of 2% of the adjusted gross income (TurboTax computes this, you just need to enter the amount). 

11 Replies
Level 15
Jun 5, 2019 6:02:37 PM

It is deductible, but where is determined by how the land is being currently used.

If the land is rented out (as pasture for example), the the HOA fees are a deductible as a Rental expense then.

If you are a land developer, then it is deductible as a Sch C business expense. 

If the land is not rented and held for investment only, the the HOA fees are a deduction as "Investment expense."

For the Investment Expense go to"

Federal Taxes (may be Personal tab in self-employed)

Deductions and Credits, then scroll down to "Other Deductions and Credits" and select 2nd from bottom: "Other Deductible expense" say, No, then Yes.  It is limited to deducting only the amount in excess of 2% of the adjusted gross income (TurboTax computes this, you just need to enter the amount). 

New Member
Jun 5, 2019 6:02:38 PM

I cant seem to find where to put this deductible expense. Can someone give me more clear instructions? Thanks

Level 15
Jun 5, 2019 6:02:39 PM

Which Schedule are you putting it on?

New Member
Jun 5, 2019 6:02:41 PM

Where to deduct Home Owners Association fees

Level 15
Jun 5, 2019 6:02:42 PM

What is your investment currently being used for?  Rental? Raw land being held?  Sch C business?  See answer above as it gives more detail on where to deduct these HOA fees.

New Member
Jun 5, 2019 6:02:44 PM

Held for investment only is how my land is currenly being used

New Member
Jun 5, 2019 6:02:45 PM

There is no box for HOA fees

Level 15
Jun 5, 2019 6:02:46 PM

There will not be listed HOA fees, just investment expenses such as Safty deposit box fees, investment advisory fees, this is where this belongs.  
Under Federal taxes go to:
Deductions and Credits, then scroll down to "Other Deductions and Credits" and select 2nd from bottom: "Other Deductible expense" say, No, then Yes.  It is limited to deducting only the amount in excess of 2% of the adjusted gross income (TurboTax computes this, you just need to enter the amount).

New Member
Jun 5, 2019 6:02:48 PM

Yes, I see the "Safty deposit box fees" Investment adivosry fees" you said "this is where is belongs".... which box does it belong in?  The investment advisory fee box? Im still confused

Level 15
Jun 5, 2019 6:02:49 PM

Investment fee box

New Member
Jun 5, 2019 6:02:50 PM

ok, so I followed all of the instructions and when I hit "no", then "yes" it takes me to a page that says "tell me about your less common expenses" the "investment fee box" page doesnt show up. Where did I go wrong?