amortization of closing costs over loan term

I understand that for a rental property I may amortize the costs of appraisal, credit report and other costs over the term of the loan, say 30 years. Where and how do I enter them (such as on depreciation worksheet as amortize or as other) and if they are amortize what code section are they.

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The costs should be added to the basis of the property

From IRS Pub 527

Settlement fees and other costs. The following settlement fees and closing costs that are for buying the property are part of your basis in the property.

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, charges for improvements or repairs, and sales commissions.

The following are settlement fees and closing costs you cannot include in your basis in the property.

Fire insurance premiums.

Rent or other charges relating to occupancy of the property before closing.

Charges connected with getting or refinancing a loan, such as:

Points (discount points, loan origination fees),

Mortgage insurance premiums,

Loan assumption fees,

Cost of a credit report, and

Fees for an appraisal required by a lender.

Also, do not include amounts placed in escrow for the future payment of items such as taxes and insurance.

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