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Level 1
posted Feb 1, 2021 2:30:36 PM

Closing Disclosure vs. HUD-1

I have a Closing Disclosure instead of a HUD-1 Settlement Statement. How how do I figure out which fees count as escrow fees? Both my closing disclosure and my master settlement statement itemize the money both the buyer and the seller paid, but the names do not cross over with the categories for the HUD-1. The HUD-1 is for loans before 2015 or reverse mortgages. I bought the house in 2020. Is there a guide I can use to make sure I'm itemizing correctly?

11 20 14637
20 Replies
Expert Alumni
Feb 3, 2021 7:37:56 AM

Yes. Almost no closing costs incurred on the sale or purchase of a residence are deductible. Instead they are added to the cost or purchase price for a future sale to help reduce any gain on the sale for tax purposes.

  • Exceptions:
    • Mortgage Interest if not included in the Form 1098 total for the year.  This may occur if the mortgage was sold to a different lender after a purchase. (Buyer)
    • Prorated portion of real estate taxes (both buyer and seller will have their portions in the year of sale/purchase)
    • Points, if applicable

All other closing costs such as Title fees, real estate commissions, document recording fees, and legal fees, will be added to the purchase price of the residence for the buyer. 

 

There are articles you may find helpful:

Level 1
Feb 12, 2021 10:31:09 AM

So are you saying that for the escrow fees page, we put $0 into every single section? Even if the closing disclosure specifically says that there were things like recording fees? The three examples of exceptions you gave aren't listed at all on the escrow fees page.

 

This is all extremely confusing, as the instructions and tips are only based on a HUD-1. As @Jessi A said, HUD-1 docs are for loans before Oct. 2015. We need better guidance for people with loans made in the last 6 years. I have absolutely no idea what to do for this page, and I don't want to put anything in incorrectly.

 

Expert Alumni
Feb 12, 2021 12:30:42 PM

@macquelm Since virtually none of these closing costs are deductible (except for business property), you could leave all these fields blank (don't enter $0), except for :

 

Add up the costs you can't deduct and add that amount to the 'Basis' of your home, in the event you later convert it to Rental Property or sell it for more than the Exclusion Amount.

 

Click this link for more info on Purchase of a Home.

 

Returning Member
Feb 14, 2021 1:40:36 PM

I refinanced my primary home on 12/23/20, and paid less than $600 in interest for 2020 based on the timing - so I never received a 1098. I do have the Settlement Statement form the title company, as well as the Closing Disclosures - but I don't know where to enter any information related to fees, points, or interest paid. 

 

Where do I find the correct form in Turbo Tax as I'm only asked for 1098s?

Expert Alumni
Feb 14, 2021 2:35:14 PM

It depends.  The amounts of deductible closing costs such as mortgage interests, real estate taxes, and points were usually included on the1098 Mortgage Interest statement.  You may check the 1098 mortgage statement if the points or prepaid taxes and interst were added  If not, you may contact the new lender for a copy of 1098 form. It will be entered where you input  morrgage interest and property taxes..

Returning Member
Feb 14, 2021 3:35:37 PM

@JoannaB2 

 

Colorado doesn't require a 1098 to be issued if the interest collected is less than $600. I paid less than $100 for the six days in 2020 after I closed on the refinance. I asked my lender if I would get a 1098, and was told no (because of the threshold) but that I could find the correct information on my Settlement Statement. 

 

I'm just looking for where I should enter the applicable information into Turbo Tax (or what long form I should use in the form editor) so I can get the data entered since I don't have, and can't get a 1098.

 

Thanks for the insight. 

Level 10
Feb 14, 2021 4:05:55 PM

Even though you do not have a 1098 mortgage statement, you can enter the information into TurboTax as if you had a form and it will include the mortgage deduction that you are entitled to.  

You do want to keep a record of your attempt to get a statement from your lender.  That is just for your own records, in case you are ever asked about why you do not have a 1098.

@JoannaB2 

Level 2
Feb 21, 2021 8:20:28 PM

I just came across the same issue. I don't have any HUD form since I bought a property in 2020. The HUD form was replaced in 2015, but TurboTax still didn't update the interface. This is very confusing and frustrating. I'm still not sure how I should translate the Closing Disclosure to HUD. 

Expert Alumni
Feb 23, 2021 12:15:19 PM

Actually, the new form is easier to understand that the old HUD-1 - pretty much everything you need is one page Page 2).

 

See sample at: Closing Disclosure Form

 

What can you deduct:

 

A. Origination charges (commonly referred to as "Points")

F. Prepaids, but only Mortgage Insurance Premiums, Prepaid Interest and Prepaid Property Taxes

 

What is added to the cost basis of your property:

 

B. Services Borrower Did Not Shop For

C. Services Borrower Did  Shop For

E. Taxes and Other Government Fees

H. Other (will depend on the item. For example, an Inspection Fee paid by the purchaser can be added to cost basis)

 

H. "Other" can include almost anything. In many cases, these costs can be added to the cost basis of the property, but there aren't likely to be any deductible costs reported here.

 

 

Level 2
Feb 24, 2021 8:16:52 PM

Thanks for the detailed answer, but unfortunately it didn't help me to understand how to fill what TurboTax is asking me.  

 

This is what I see on the screen:

 

I'm still having difficulties to translate what I have in the Closing Disclosure to these fields, for example I don't have a field "Abstract and recording fees", etc. Also, I have no idea where to put points I payed. 

 

Could anyone please help to translate Closing Disclosure to the fields in this picture? 

Expert Alumni
Feb 25, 2021 5:48:23 AM

The HUD-1 statement is rarely used these days, with the exception of reverse mortgages. Each state, and sometimes closing agent, will have their own version of the closing statement.  So we can't tell you with certainty what line of the statement applied to each category.

 

Most of the settlement charges for buying and selling a home are not deductible.  They are either added to the basis of the property or deducted from the sales price for calculating capital gain. 

Some items on the closing statement that you can deduct on your return are:

  • real estate taxes;
  • private mortgage insurance;
  • mortgage interest; and
  • loan origination fees (“points”) that you paid.*

*Check with your lender, though.  Many lenders include the interest and points paid at closing in the 1098 they issue for the year.

 

Points are entered in the Mortgage Interest section of TurboTax.  After entering mortgage interest from your 1098, you will see a screen,  Did you pay points in 2020 when you took out the loan?  Enter the points there if they were not included in the interest reported on the 1098.

 

In the sample closing statement  posted in the screenshot below:

  • Abstract & recording fees - line E1
  • Legal fees, title search, document prep -  C5
  • Land Survey - C2
  • Title Insurance - C3 C4 + C6 + H7
  • Transfer or stamp tax - E2

The reason you are entering these costs is so they can be added to the basis of your house when you sell in the future to reduce any capital gain.  Except for the points, they won't affect your tax return.

 

Returning Member
Feb 27, 2021 7:12:29 PM

It's unbelievable that a product you pay so much money for does not have accurate instructions on how to translate the itemized values in a closing disclosure to this form. The closest thing we got in this thread is the answer above, but each closing disclosure will look different (as does mine) and so it's virtually impossible to figure out what to put in each form fill. So frustrating and disappointing!

New Member
Mar 2, 2021 9:57:25 PM

This is exactly what I am looking for! Thank you.

Level 2
Mar 15, 2021 8:21:42 PM

Thanks for the replies and clarifications. However, this is the last year I'll be using TurboTax. It was good and easy when I had only W2, but when I started investing to the real estate I see that TurboTax clearly doesn't care about me as a customer anymore.  

New Member
Feb 18, 2022 1:07:53 PM

Since virtually none of these closing costs are deductible (except for business property)

 

Maybe us with rental properties want to use Turbo Tax too...It would be great if this form can be updated so I don't have to waste 45 minutes shuffling through my closing documents looking for a HUD-1 that doesn't exist.

Expert Alumni
Feb 18, 2022 1:26:21 PM

The HUD-1 was used for years on very home sale.  As of October 3, 2015, the Closing Disclosure form replaced the HUD-1 form for most real estate transactions. However, if you applied for a mortgage on or before October 3, 2015, you received a HUD-1.

 

For sales occurring after that date, you should look for the Closing Disclosure form.

 

Deductible Expenses:

  • Mortgage Interest if not included in the Form 1098 total for the year.  This may occur if the mortgage was sold to a different lender after a purchase. (Buyer)
  • Prorated portion of real estate taxes (both buyer and seller will have their portions in the year of sale/purchase)
  • Points, if applicable

All other closing costs such as Title fees, real estate commissions, document recording fees, and legal fees, will be added to the purchase price of the residence for the buyer. 

 

@mbridges44

Level 1
Dec 23, 2022 3:17:57 PM

It would be really helpful if you could cite the source for your interpretation of the Closing Cost Details vs. HUD-1 statement. If I make a mistake, I can't tell the IRS that I did it this way because Irene2805 said so. 🙂

Level 15
Dec 23, 2022 4:26:35 PM

Regardless of the form that is referenced, here is the citation on what is part of the cost basis.  Basically, if it related to the mortgage, it is not part of cost basis, it is simply a persnal expense.  Look at fees and closing costs on  page 8. 

 

https://www.irs.gov/pub/irs-pdf/p523.pdf

 

You received a document when you closed on your home that reconciled all the ins and outs to determine how much cash you needed to close.  THAT is the document that supports what you spent you cash on. 

 

this is a government website that discusses the document. 

 

https://www.consumerfinance.gov/ask-cfpb/what-is-a-hud-1-settlement-statement-en-178/

https://www.consumerfinance.gov/policy-compliance/know-you-owe-mortgages/new-disclosures-streamline-process/

 

 

 

 

New Member
Mar 15, 2023 1:00:30 PM

I am having the exact same problem. We closed on our 2nd home in September 2021. It was converted to a Rental Property in 2022. The new closing form is apparently the "ALTA Buyer's Settlement Statement" and the values are very different from the HUD-1, not to mention the fact that the lines are not numbered like the HUD-1 was. Why Turbotax hasn't updated it's online wizard after 8 years (to address the deprecated HUD-1 references) is beyond me.

Returning Member
Jan 14, 2024 8:45:25 AM

I'm curious, a few years later, how you came to solve this (ongoing) problem with hud-1 vs closing disclosures?

Thanks!!