HOA fees and room rental
My brother has moved in with me and pays$400 rent for a room in my house he also performs 75% the cooking and cleaning within the house, also he pays electric bill 100, cable bill 85 and this is how we reach fair market value for rent. Which is $967 for a studio in my area per fed housing website. I have never claimed him on my taxes and he's been renting from me since 2021 which when I bought my condo. Should I go back and refile my taxes so that that he is showing on my taxes. Also if I do that I currently live in a condominium are my HOA fees deductible if I do this these in water, garbage, heat, ac, etc.. We also recently had a special assessment that was the help replaced our balconies, roofs, garages concrete repairs, electrical box in my unit, and things in that nature is a portion of this special assessment deductible.
