How Do I Calculate the % of HOA Fees Are Deductible for a Home Office

Forum|Forum|11 months ago
April 13, 2025
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An annual income percentage is split between two home offices. Residence #1 is occupied for the first 5 months of 2024 and residence #2 is occupied for the 7 months in 2024. Then residence number 1 represents 42% of the annual income and residence represents 58% of the annual income (stating the mathematical obvious). Both residences have HOA dues. My question is if office #1 occupies 15% of the residence square footage (100 sq. ' of a 688 sq. ' condominium) then how much of the HOA fees are deductible? I suppose the same calculation would go for office #2 which is 5% of the residence square footage.

AnnetteB6

The percentage of the HOA fee is related to the size of the home office relative to the whole house times the portion of the year that each office was used.

So, for office #1, (assuming that the HOA is paid annually) you would determine the amount that was paid during the part of the year that office #1 was used, then multiply it by the percent of the home used as the office. That would be: HOA fee x 5/12 x 0.15 for office #1.

For office #2 it would be: HOA fee x 7/12 x 0.05

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