HUD settlement question

[AZ-Tax]

There is the 2 parties to the HUD with their 2 columns: Borrower (left of seller) & Seller (right of borrower)

When an amt is displayed in neither column but just left of the Borrower column (description of the amt column), which party does that amt belong to?

[Mike Mac]

Hud-1

I don't have a HUD-1 sitting around right now but I think I know what you are talking about AZ. I think I have seen that in cases where the line item also was annotated (POC). That would mean the cost was Paid in Cash before the closing took place and probably was paid by the person whose column it fell under.

[BP.]

POC- Paid Outside Closing. Amount doesn't fall under either parties' column on the HUD-1. Treatment depends on item in question, and who the payer is.

[AZ-Tax]

The amts and description that are not in either column

Apprasial fee ($400.00 POC)
Fee to process Yield Spread Premium ($2,935.93)
Property taxes ($2,481.92 POC)

The top 2 seem to belong to the "Borrower" and if so which one is deductible or is both deductible?

The property taxes, I have no idea if it belongs to the Borrower or Seller. If Borrower, would this amt be included in the Borrowers form 1098 issued by the Lender?