一般情况下，美国投资房的购房贷款(purchase loan)以及后来可能的重贷贷款(refinance loan)都有各种各样的贷款费用（称为 Settlement costs，或 closing costs)，这些贷款费用该如何报税呢？ 根据IRS公布的资料（IRS Publications），以及读到的有关报税的书，现在来探讨一下。
实际上，只要把 IRS Publication 551 （Basis of Assets）中关于 Settlement costs 这部分读明白了， 也就知道答案了。 IRS Publication 551的原文如下：
Settlement costs.
Your basis includes the settlement fees and closing costs for buying property. You can't include in your basis the fees and costs for getting a loan on property. A fee for buying property is a cost that must be paid even if you bought the property for cash.
The following items are some of the settlement fees or closing costs you can include in the basis of your property.