@Hal_Al
@rmustang87
To the best of my knowledge, the kinds of fees and added costs that you can include in the cost basis are limited to fees and costs that you would have paid regardless of whether you took a loan or purchased the home with cash. That would mean that a general home inspection could be an allowable addition to the cost basis, but an HUD consultation would not, because that was only required to get a loan.
There are other fees and closing costs that can be added to the cost basis, they are listed in publication 523.
https://www.irs.gov/forms-pubs/about-publication-523
