Home deduction

[bobchristiansen]

Where do I enter homeowner association maintenance fees?

[pk]

for business / income property  on schedule-E or schedule-C ( rarely but possible) -- is that what you are talking about ?

[TaxTim1]

To echo @pk , unfortunately, homeowners' association (HOA) fees paid on your personal residence are not deductible.

If you have an office in your home that you use in connection with a trade or business then you may be able to deduct a portion of the HOA fees that relate to that office.

If the home is rental, you could deduct as a rental expense.

Hope this helps.