Deductibility of HOA fees on Inherited property

[MissMadge]

I inherited my mother’s senior living condo by way of a trust. I have to pay $4k/month HOA fees until the place sells. Is the HOA fees or some portion of it deductible on estate tax return or mine? 

[Critter-3]

If the property remains in the estate then the estate can take a deduction if it needs to file an estate tax return.   

If the property has been retitled in your name then it is non deductible personal expense.