In your case, you have no points to deduct because you haven’t paid any yet. (The points are included in your monthly payment.) You amortize the points over the number of payments, such as 360 payments over the life of a 30 year mortgage. If you closed on 12/28/20, your first mortgage payment is probably due February 1, 2021. That means you have no points to deduct in 2020, and you will deduct 11 months worth of points in 2021, or 11/360 of the total (for a 30 year loan).
