As @Opus17 stated, the deduction originally expired after tax year 2019. But... Great news! The deduction had a one-year extension in the recent omnibus and coronavirus relief bill. However, that is for tax year 2020. If you are purchasing the home and paying the fee in 2021, it is unknown if the deduction will be extended into tax year 2021.
Tax Provisions in Relief Bill
Is PMI Tax Deductible?
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