Opus 17
Level 15

After you file

On a refinance, points must be spread out over the life of the loan.  Supposing you paid $3000 in points and refinanced in June.  Spread out over 300 months, that's $10 per month, which would give you a $60 tax deduction for 2020, which would give you an additional $10-$20 refund if you amended.

 

You can still deduct your 12 months worth of points in 2021 (and future years) even if you don't deduct them in 2020. 

*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*