@redfooted520 wrote:
I was of the understanding that prorations, title charges, recording fees, etc were deductible as "closing costs" for a cash purchase of primary residence.
No. None of those costs are tax deductions. Some of them count as costs that increase your purchase price (your cost basis) and may reduce your capital gains when you sell. Those costs are listed in publication 523.
https://www.irs.gov/forms-pubs/about-publication-523
If you bought the home for cash, the only cost that is tax deductible is property taxes. That will be reflected as an adjustment on your closing statement, and you can deduct the amount of taxes that can be allocated to your ownership period as if you paid them directly, even if you gave an adjustment to the seller. For example, suppose the property taxes are due on Feb 15 for the calendar year and you bought the property in July. The seller paid the taxes for the whole year up front, and you gave the seller an adjustment credit for the number of days that you would own the home that the seller previously paid for. You can take that adjustment as property taxes you paid.
