tax treatment of closing costs

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I put two rental houses in service in 2002. I have studied the IRS publications on which closing costs you may add to your cost basis and which ones you have to amortize over the life of the loan. How do you amortize costs over the life of the loan? Which IRS form would you use?

You amortize on Sch E. It's a straight line "depreciation" over the life of the loan. Your computer program should do this for you. The amortization shows up on Sch. E as an Other Expense, not in the depreciation section.