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Deductions & credits
Yes, you would amortize the points/origination fees you paid (rolled into your new mortgage) over the life of the mortgage.
Points may be called loan origination fees, maximum loan charges, loan discount, or discount points.
If the points were rolled into your new loan, you must amortize them over the life of the loan.
Additional information from the IRS Topic is available at the following link:
‎January 28, 2021
1:19 PM