HOA fees are not tax deductible. There is one exeption. If the house is a rent house that you own, the HOA fees would be recorded as an expense. This expense would reduce income and would have the same effect as being tax deductible.
Home owners association fees are not tax deductible unless it is a renal property. The reason for this is that the home owners association fee is like a personal expense like if you hired a person to do your yard. If you rent a property that has a HOA fee, you can deduct this as part of you operating expenses.
i agree with Mary, who stated that if the home is used for a home office there may be a deduction there. hoa's include lawn care, as an example, which in some jurisdictions has been upheld in the courts as a reasonable expense.
Yes they are actually deductible. You have to file them in your tax statement accordingly. The amount to deduct can not exceed over 100 dollars in this case it depends on where you live as well. There are different laws governing the different tax feels in the province as well.