Are HOA fees tax deductible for homeowners?

[alenaghose]

I pay monthly HOA fees for my condo and was wondering if these fees are tax deductible on my federal return. I’ve read conflicting info online—some say they’re not deductible for primary residences but might be for rental properties. Can anyone clarify how this works? Thanks!

 

[daisyfrank]

HOA fees are generally not tax deductible for homeowners using the property as a primary residence, but they may be deductible if the property is a rental or used for business purposes.