No, if you refinanced your home in 2020 you cannot take the VA Funding Fee on your 2021 tax return, it should have been taken on your 2021 return.
If you refinanced in 2021 and you accidentally entered 2020 in your question, then Yes you can deduct the VA Funding Fee cost, if you are able to itemize. The VA Funding Fee is entered on Line 8d of Schedule A.
