While Condo fees and Homeowner fees go to organizations structured differently, the IRS treats both expenses the same way regarding how the IRS views them for tax purposes. You cannot deduct the condo fees paid if you live in the property unless you run a business from your home and have a designated office space. You can find other circumstances where you can use condo fees as a tax deduction above, where I discuss the four scenarios where HOA fees are tax-deductible. At the risk of sounding like a broken record, when in doubt, seek the advice of a tax professional.