Where does HOA fees belong?

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Where does HOA fees belong?

You cannot deduct Home Owner Association fees for your personal residence.

https://ttlc.intuit.com/replies/3301253

Please view the link below for more information related to homeowner association fees related to a home office deduction.

https://homeguides.sfgate.com/homeowners-association-fees-tax-deductible-40180.html

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