@Yoyoguy -
if you are in a state like CA, there would have been an Escrow Agent who would have put together the Settlement Statement - it's a federally required form. If an attorney handled your closing (outside of CA for sure), then they would have prepared it. DIfferent states work differently, but it would have been whomever conducted the closing: normally an Escrow Agent or an Attorney.
None of the expenses related to the mortgage (appraisal, tax service, etc.) are part of tax basis or deductible and the lender credit is simply saying the lender is picking up some of those costs, so it has no tax implications either as it is excluded.
