Are Charleston common charges tax-deductible?

Charleston HOA dues and special assessments, a cost some other states call common charges, are generally not deductible on a personal residence for federal income tax purposes. A portion of these costs may become deductible if the property is a rental or a qualifying home office is claimed, since business-use expenses follow different rules than a personal home. Every homeowner's situation differs enough that this should be confirmed with a CPA rather than treated as a blanket rule. Brian Beatty can point a Charleston buyer toward tax professionals who can confirm this for their specific situation.