The only closing costs that you can deduct on refinancing your home are points (also called prepaid interest), real estate taxes, qualified mortgage interest and mortgage insurance premiums.
Other costs, such as appraisal fees, inspection costs, legal, recording fees are not tax deductible (they are deductible for rental properties).
More information:
https://turbotax.intuit.com/tax-tools/tax-tips/Rental-Property/Mortgage-Refinance-Tax-Deductions/INF...
