Hi. This past year we had to pay to hook up to a new city sewer system and abandon our old septic tank. Is that deductible? If so, where?

[MichaelMc · Accepted solution]

No, your sewer hook-up fee is not deductible. While taxes levied for the maintenance or improvement of a municipal sewer system, assessed at a uniform rate on all properties within the community, are deductible as real estate taxes, fees for specific services are not deductible.

For more information, please see IRS Pub. 530 Tax Information for Homeowners.