I pay the town of Dartmouth a fee for the use of my boat mooring which I own. Is that fee deductible?

[frankg2412]

The town charges an annual waterway fee for the use of my mooring which I own. Non -residents are charged a greter fee than town residents and it is an annual fee.

Is his fee deductible on Federal or MA state returns?

[Lisa995]

Unless you have a business and use this boat in your business, I'm not seeing how this could be a deduction.

[Opus 17 · Accepted solution]

 Personal living expenses are rarely deductible. Only those expenses which Congress has decided to give preferential treatment, such as mortgage interest. 

Expenses that are incurred as part of generating income are deductible. If you had a boat based small business, or if you rented the home and paid the fee so that renters could use their own boats, then the fee might be deductible as a business or a rental expense.