[net.taxes] Loan Origination Fees?

jrf@hp-pcd.UUCP (James Fontenot) (08/30/83)

#N:hp-pcd:14900004:000:105
hp-pcd!jrf    Aug 29 11:50:00 1983


Where and when should one deduct "Loan Origination Fees" incurred when 
financing a residence?

Thanks

johnson@hplabs.UUCP (Mark Scott Johnson) (08/31/83)

I've just listed them as "Loan Points" on one of the blank lines under
the "Interest" section of Schedule A.

By the way, loan origination fees are only deductible if the loan is to
buy or improve a personal residence.  Refinancing fees must be amortized,
as must such fees for recreational and investment property.
-- 
Mark Scott Johnson