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Deductions & credits
No.
The transfer you describe in July 2021 does not count as a "mortgage ending early". Financial institutions selling or transferring loans to another financial institution does not impact the Taxpayer holding the loan.
Yes, since you refinanced with the same Lender, the remaining amount of points will need to follow the refinanced loan and continue to be allocated over the life of the refinanced loan.
According to the IRS:
“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.”
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