Owning a Manufactured Home in a 55+ Community and Tax Pass Thrus

bobmthompson01 · ‎January 14, 2023

I own a manufactured home in a 55+ community. I received a statement today that says that my property tax Pass thru was $300 and my community tax pass thru was $468 in 2022. Are either or both of these tax deductible? I called Turbo Tax but no one could answer my question. If anyone can help, please do. Thanks

Anonymous_ · ‎January 14, 2023

The actual property tax levied by the county (or municipality) is likely deductible on Schedule A, if you itemize and the total figure is subject to limitations.

See https://www.irs.gov/instructions/i1040sca#en_US_2022_publink53061xd0e738

However, the reason TurboTax Support could answer your question is because they did not know the nature or origin of the "community tax". If that is simply akin to a homeowner's association fee (e.g., for maintenance and repairs of common areas), then it is not deductible if the property is being held for personal use.

View solution in original post

Anonymous_ · ‎January 14, 2023

The actual property tax levied by the county (or municipality) is likely deductible on Schedule A, if you itemize and the total figure is subject to limitations.

See https://www.irs.gov/instructions/i1040sca#en_US_2022_publink53061xd0e738

However, the reason TurboTax Support could answer your question is because they did not know the nature or origin of the "community tax". If that is simply akin to a homeowner's association fee (e.g., for maintenance and repairs of common areas), then it is not deductible if the property is being held for personal use.