My situation is the primary residence that was converted to rental before selling it in 2021. We refinanced it once while it was still the primary residence in 2009 and once when it was rental, in 2015.
Here is what my understanding is then:
1. All fees not related to the loan, like title, recording etc. that we paid when originally purchased can be added to the cost basis.
2. The same kind of fees that we paid for refinancing in 2009 (still primary) cannot be added to the basis.
3. The same fees we paid for refinancing in 2015 (rental) could be deducted/capitalized. But we didn't do it then. Does it mean that ship has sailed, or can we add them to the basis or selling expenses now?
