<p dir="ltr" style="line-height: 1.38; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Arial, sans-serif;">[size= 14.6667px; white-space-collapse: preserve]Are Hoa Fees Deductible? Most of the time, homeowners have to pay HOA fees out of their own pocket, since these fees are considered living expenses. That being said, if the property provides rental income or is related to a home business, a part or all of the HOA fees can usually be claimed as a business deduction. The need for proper documentation applies and the IRS guidelines could change depending on how you use the property. Consult your tax advisor to make certain you comply with the law and make the most out of your deductions. [/size]</span>