Can I deduct the Appraisal Fee on an Investment Property Refinance if I didn't pay it (lender paid it)?

[DarkMatterAdam]

According to Intuit's help, I can deduct the appraisal fee for the refinance of an investment (rental) property. See https://ttlc.intuit.com/community/credits-and-deductions/help/what-can-i-deduct-when-refinancing-ren....

What isn't clear in my situation is, I didn't directly pay the fee. On my closing documentation, the appraisal fee ($675) is listed as being paid by "others" (i.e. the lender). On the one hand, there's no such thing as a free lunch, so I definitely paid the fee. On the other hand, it may have just been absorbed by the lender in one of the many fees I did pay such as the Loan Origination Fee.

Thoughts about whether I should write off the Appraisal Fee even though it is listed as something paid by "others"?

[tagteam]

If you did not pay the fee (in some form or another), then you cannot deduct it.