New House - we have a dripping noise only during the early morning hours... not sure if it is every night since I am normally asleep but if I get up to use the restroom - I here a dripping... this is in our master suite on the second floor. I check for moisture on the ceiling in the room below, there has not been any water marks yet. Noise is not present when I get up for work or any other time throughout the day.

Do you have a furnace in the attic?

No - it is in the basement...

The reason for asking, high efficiency furnaces exhaust create condensation and are often drain into vent pipes in the attic. Check the water level in the toilet tank. Should be 1" below overflow pipe.