If you use part of your home for rental purposes, then HOA fees can be claimed in proportion with the rental space. For example, if a resident is renting out one room or the basement of their homes, the Somerville law allows the calculation of the deductible amount of HOA fees proportional to the rented area. Only the segment that relates to the rented area is allowable for deduction for tax purposes. This may become irritating and that’s why to avoid frustrations you need to engage professional Accountants/Tax consultants to assist you to calculate and report this partial deduction.
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Are Association Fees Tax Deductible
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