the treatment for points depends on whether you refinanced with the same bank or a different bank.
"Mortgage ending early. If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. However, if you refinance the mortgage with the same lender, you can't deduct any remaining balance of spread points. Instead, deduct the remaining balance over the term of the new loan."
A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event."
See IRS Pub 936 for more examples of further complications and the rules for those situations.
