The only other thing to mention is that if you,
a. paid points on the HELOC to get a lower interest rate, and
b. you were deducting the points spread out over the life of the loan instead of deducting them all at once when you bought the home,
then you can deduct the remaining points as additional mortgage interest in the year you pay off the loan.
But I think most of the time, even if people pay points on the main mortgage, they don;t usually pay points on the HELOC.
