Unfortunately, not everything is deductible because it cost you money. Below are deductible sales expenses. When the IRS speaks of a fee, it is a fee payable for the explicit service. Unless, your condo association performed one of the services below, it is not included. Similarly, the fact that someone might refuse to buy your house unless you jump through some sort of hoop, does not make it deductible.
Sales expenses include:
- commissions
- appraisal
fees
- broker's
fees
- legal fees
- advertising
fees
- home
inspection reports
- title
insurance
- transfer
taxes or fees
- geological
surveys
- loan charges
(points) or other fees paid on the buyer's behalf
Sales expenses do not include:
- mortgage payoffs
- home equity loan payoffs
- rent-back costs
- payoff to creditors
- property taxes
- home owner association
fees
https://www.irs.gov/pub/irs-pdf/p523.pdf