Taxes and fees that you cannot deduct on Schedule A include Federal income taxes, social security taxes, stamp taxes, or transfer taxes on the sale of property, homeowner's association fees, estate and inheritance taxes and service charges for water, sewer, or trash collection. Your condo monthly maintenance fees would fall in the same category as homeowner's association fees, and are not deductible on your return.
You could deduct the cost of these fees only if the condo is a used as a rental property as this would be considered part of your rental business expenses. But if the condo is used as your personal residence, the fees are not deductible.
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