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Are you talking about loan fees, which are amortized over the life of the loan, or actual closing cost? If we are talking about actual closing cost, I am not aware of any that would be allowed on E but not A (if that is what you are saying). Nondeductible closing cost are capitalized and become part of basis to the property. IRS seems to agree per https://www.irs.gov/faqs/sale-or-trade-of-business-depreciation-rentals/rental-expenses/rental-expenses : "Question I purchased a rental property last year. What closing costs can I deduct? Answer Generally, deductible closing costs are those for interest, certain mortgage points and deductible real estate taxes. Many other settlement fees and closing costs for buying the property become additions to your basis in the property and part of your depreciation deduction, including: Abstract fees Charges for installing utility services Legal fees Recording fees Surveys Transfer taxes Title insurance Any amounts the seller owes that you agree to pay (such as back taxes or interest, recording or mortgage fees, sales commissions and charges for improvements or repairs)."

You're right DANRVAN - added to basis and not amortized.

There's the rub. How to tell who qualifies? I'd send it to everyone - by email, with delivery receipt. I had a lady years ago for tax prep; turned out she was a director of a non-US company that her dad had started back before I was born. No pay for it, but every few years she got dividends. That's how I discovered it - one year she turned up with big dividends to report, from some company I'd never heard of. Never would have guessed it. She lived on alimony and the proceeds of a little sell-online business she had making cutesy house stuff.

yes, deals I've seen involved multiple years. I like the premise of paying a percentage of the revenue the new clients brought in, but it does involve trust. I inherited another practice from an office mate at no charge; they were only concerned with where their clients would land. However, I ended up paying rent on extra space for a year as they gradually moved their stuff out.