When identifying sales expenses for selling your home, I have repair expenses like electrical and roof work included in my closing costs—do these count as expenses?

[mernyll]

Note that the expenses are not included in my 1099-S but are listed in my closing disclosure documents.

[DavidD66]

Yes, they count as sales expenses.  Expenses for selling your home are a reduction in the proceeds.  The repairs you paid for at closing were a selling cost as well.  They were deducted from your proceeds as a condition of the sale, and should be included in your sales expenses.