Since the note was sold, you didn't "refinance" the loan. Instead, enter the points from the first 1098 on the second 1098. Indicate that the first 1098 is not the "most recent." This will avoid problems with your total mortgage balance exceeding the limit.
If you are unable to itemize your deductions, there's no difference between reporting all the points this year and spreading the points over several years. Either way, you are getting the standard deduction -- which is why your refund doesn't change.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
