Sorry, but I think a statement in this thread may not be accurate: "You do not include .... HOA fees....."
There is one fee that is very common during closing involving HOA's. It goes by different names but a common name is Estoppel fee. This fee is for the HOA to provide a document that verifies any HOA-related issues with the property. It is usually required by lenders and/or title/insurance companies to close the sale. So I would contend this fee is indeed an includable seller expense.
I'd appreciate it if any tax experts on the forum would opine on this view.
SE
