Space fees for a mobile home park rental

[stmonson]

We own a Tiny Home in a mobile home park. It is not our principal residence and we rent it out. Are the space fees deductible? The billing we receive separates the space fee from the utilities. Just trying to figure out if the space fees are deductible and if so where to deduct them. Thanks

[MaryK4]

Generally, your space rent is not deductible.  If you are claiming a home office deduction, you can deduct the space fees or your state may have a credit or deduction.