You can't. Points paid as part of a mortgage refinance usually must be deducted over the life of the loan. If you refinanced to a 15-year mortgage, for example, then you'd deduct a portion of the points each year for 15 years.
When refinancing for a second time, or paying off a loan early, a taxpayer maydeduct all the not-yet-deducted points from the first refinancing when that loan is paid off. Other closing costs, such as appraisal fees and processing fees, generally are not deductible
