I got my first home mortgage loan for my primary residence on September 2022 and paid a "Lender Origination Fee" of $1,335.00. This was not expressed as a % of the loan amount and was stated as a flat amount in the Closing Disclosure under section "Loan Costs: Origination Charges". When filing tax returns for TY2022, I was not able to report the origination fee as a home owner's expense item as I did not itemized my returns as I got better returns using standard deduction method. Now I'm filing tax returns for 2023 and itemizing my returns gives me more deductions. Can I report and deduct the origination fee of $1,335.00 I paid during TY2022, part of tax returns for TY2023? If yes, can I take this deduction completely or should it be amortized over the course of the loan term?
