1. Capital contribution made to the HOA at the time of moving in after purchase
2. One time set up fee charged by HOA at the time of moving in after purchase
3. Loan origination charge
4. Flood certification
my tax reference resource put out by Thomson Reuters. they produce tax software used by pros.
here's their opinion from a closing statement included in the 2021 Quickfinder manual
1) HOA Capital contribution - nondeductible expense when bought. but I would think if an amount was used for capital improvements to the common areas you could add it
2) HOA processing fee - personal
3) loan origination charge - deductible in year of purchase - second home - amortizable
4) flood certification - usually a mortgage requirement and thus personal
