We closed on a construction-to-permanent loan in 2022. We paid $4,000 in points on the loan. When I filed my 2022 tax return, I chose to amortize the points over the loan life ($133 deduction each year for 30 years) as we had anticipated this being a secondary home. We moved in on late 2023 and have since decided to make this our primary residence; we have obtained drivers licenses, transferred titles to cars, and registered to vote in the state of our new home. My question: can I now change from amortizing the points over 30 years, and deduct the remaining $3,867 points on my 2023 tax return? If I can, how would I accomplish this in TurboTax? Thanks in advance.
