Lender Mortgage Modification Fee Tax Deductible?

You'll need to confirm this with your tax advisor, but a lot of it will have to do with how it shows on the paperwork. I also prepare taxes, though, and my best guess from what you're saying is that no, it won't be deductible unless you're "modifying" an investment property.

You would need to check with your tax advisor for tax related advice, however, lenders should not be charging for modification programs, it was typically only done by companies assisting you in the process..