Repairs, such as the sewer line repairs and the mold abatement would not be deductible under the circumstances. Expenses of this type would only be deductible for a rental property.
Property and school district taxes are deductible in the year paid, only by the person or persons legally obligated to pay them. If you have been paying annually since 2015, you may wish to amend your tax returns, if the additional itemized expense will make a difference in your tax liability. Federal law only permits three years from the due date or the date taxes were paid, if later, to amend a return and claim a refund. Accordingly, 2015 tax returns, which were due April 15, 2016, must be amended on or before April 15, 2019.
Closing costs for the sale of the home will be subtracted from the selling price of the home as part of the capital gain (loss) determination.
I am including this link to IRS Pub. 523 Selling Your Home. While it does not directly address your circumstances, since this house was not your home, there is much information in this publication that you may find helpful.
Finally, while time has passed, I realize
that you and your brother are still mourning the passing of your mother. For
myself, and on behalf of our entire team at Intuit, Inc., please accept our
sincere condolences.
