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If you are trying to determine if the refund of escrow fees is taxable, then the answer is no.
Assuming the escrow fees are part of money remaining in an account used to pay taxes and insurance, as the amounts would not have been paid out or deductible yet, the corresponding refund would not be income either.
Please comment if you have a more specific question and we will assist you.
Thank you very much - It was a fee that vet's don't pay - Thanks again so much Richard
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