For a refinance, mortgage interest paid (including origination fee or "points"), real estate taxes, and private mortgage insurance (subject to limits) are the only deductible fees. Other costs are added to your basis in the property.
On a refinance, you may need to amortize an origination fee (if paid) over the life of the loan. TurboTax will walk you through this process.
Other closing costs, including the below are not tax deductible but may increase the cost basis of your home which may benefit you in the event of sale.
Attorney fees in connection with obtaining property
Commissions
State stamp taxes and transfer taxes
Tax service fees
Title policy fees or title insurance
Miscellaneous abstracts of title, surveys, recording of deed
Appraisal Fee
Enter the above expenses in the following areas:
Mortgage interest paid: Federal Taxes>Deductions &Credits> Your Home, select Mortgage Interest, Refinancing, and Insurance
Points (or Loan Origination Fee): Federal Taxes>Deductions &Credits> Your Home, select Mortgage Interest and Refinancing, and Insurance- (See Did you pay points in 2016 when you took out the loan?) page
Real Estate Taxes: Federal Taxes>Deductions &Credits> Your Home>Property Taxes
Mortgage Insurance: Federal Taxes>Deductions &Credits> Your Home> Mortgage Interest, Refinancing, and Insurance
Some of the above expenses may be designated on your HUD-1 settlement statement.
