回复：重贴问题盼解答

I'm not a CPA. But I think you can count the interest and closing cost as expenses to purchase and operate your rental property. When you refinance your primary home mortgage, your closing cost is difficult to write off. It's to your advantage to move the cost to your rental properties. So I would do tax filing this way. If IRS reviews your tax return and tells you to do otherwise, you can follow their guidelines later.