Yes -
you can- but only the tax portion that
the state charged you for taxes based on the value of your boat. The entire amount for registration fee is not tax deductible. If you need
help finding this on your bill, contact your state's Department of Motor
Vehicles.
If no portion of the boat fee is based on the value of the boat - no deduction.
The
deduction is part of your itemized deductions. If you are not claiming mortgage
interest, real estate tax, state income tax, charitable deductions etc, the
fees will not make a difference on your tax return.
Data
Entry:
1. Federal Taxes
2. Deductions
& Credits
3. Cars and Other Things You Own, Property Taxes