How are HOA Transfer Fees (fees HOAs charge when you buy or sell a property) in a 1031 exchange? I know that HOA dues are not allowed as 1031 Exchange Costs (which makes sense as they are a recurring charge like taxes or insurance which are also not allowed as 1031 Exchange costs). But HOA Transfer fees would seem to be different than HOA dues as they are part of the real estate transaction (like escrow and transfer taxes which are allowed as 1031 exchange costs). How would I deduct the HOA Transfer fees? Thank you in advance for your response.
