When to claim a home purchase for a one time close construction? Is it the initial closing date or final closing after you receive the certificate of occupancy?

The two date cross tax years and the new construction home is in a different sate than the one we currently reside in.

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The purchase or construction of a home is usually not reported on an income tax return ... only the mortgage interest and RE taxes can be taken if you itemize deductions on the Sch A. Depending on the loan you got the construction loan converts to a mortgage usually when the certificate of occupancy is issued.