Can I deduct club membership fees when purchasing a vacation home?

[MJM48]

I bought a vacation home in a gated community which requires you to pay an initial membership fee. is this deductible and where do i put this on the tax return

[KarenL2]

Unfortunately, that fee is not deductible.  The only items you can deduct are real estate taxes, and possibly mortgage interest (if the property is secured by a mortgage) if it qualifies as a second home.