More than 75 million Americans live in one of the 365,000 communities with a homeowners’ association (HOA), according to the Foundation for Community Association Research. This includes people living in single-family homes, condos, or co-ops.  If you pay HOA dues, you’re likely wondering whether these fees are tax deductible. The short answer is usually no — HOA fees are generally not tax deductible. However, there are exceptions.     Read the article…………………………….