Don't know if this helps, but I just managed to get a hold of what is called an "ALTA Combined Settlement Statement" With a number of pre-printed headings.
LOAN CHARGES - What I note is that items under this heading are all related to acquisition of the loan. I also note that not all of these items are allowed to be claimed, and it's not clearly identified on the form what can and can not be claimed. Some of the listed items are "questionable" to me because their "item name" is apparently not that common. For example, there's one called "Processing Fee ($250 POC by others)" with a total of $650. Is this the application fee? I have no idea since there is no item listed for that elsewhere on the form. The only two items clearly identified that I know for a fact are deductible are points, and pre-paid interest.
In the end, the allowed loan acquisition costs are amortized and deducted over the life of the loan.
IMPOUNDS - This appears to be things related to acquisition of the property that do not change the cost basis of the property. I see listed here HOA fees, property taxes and property insurance.
GOVERNMENT RECORDING AND TRANSFER CHARGES - This is a mix. Everything I see listed here is related to acquisition of the property with some items related to acquisition of the loan. But not every item can be claimed. For example, there's "lender's title policy" then "[closing company] title policy" and "Owner's title policy". I know the owner's title policy can be claimed. But not sure about the others.
COMMISSIONS - Self-explanatory. I know the TTX program will specifically ask for this.
TITLE CHARGES - All of these items are related to acquisition of the property. But not all items listed can be claimed.
MISCELLANEOUS CHARGES - This is a mix, but from what I see (and it's not clear really) nothing listed on the form I have is reported anywhere as a part of the purchase/sale. It includes HOA fees, property insurance, and one item called "transaction fee" that is paid to the realty corporation. That 'transaction fee" is not a part of the commission paid to the realtor.
If the HUD-1 settlement statement wasn't confusing enough for many folks, then the ALTA Combined Settlement Statement most definitely is.
