No. Any travel expenses incurred during the construction is not added to the basis to this house. Here are the construction costs that can be added to the basis.
- The amount it cost you to complete the house, including:
- The cost of labor and materials,
- Any amounts paid to a contractor,
- Any architect's fees,
- Building permit charges,
- Utility meter and connection charges, and
- Cost of the land.
Publication 523 Look on page 9.
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