Points that were paid on the original mortgage must be deducted in the year paid (2009, if this was an original loan and not a refinanced loan). It is not an option to deduct them in the current year and the statute of limitations has run out for 2009, which means an amendment will not produce a refund.
Refinance Loans
If the points you are referring to are from a refinanced loan that was taken out in 2009, then you can prorate the points over the life of the loan and take the annual deduction for 2016. If you used a different lender for the new refinanced loan (not the same lender as the 2009 refinanced loan) , then you can take the balance of the points that would be available for 2016.
If the lender now is the same lender used for the 2009 refinanced loan then the remaining points must be added to the points for the new loan and the combined total prorated over the life of the loan and deducted each year.
