Thank you for the reply, but I am not sure the reference provided fits my situation.
The complete text of your reference is: You may also be able to deduct (in the year paid) points paid on a loan to improve your main home if you refinance your home mortgage, and you meet tests one through six, above.
My situation: The points were paid years ago and have been amortized (total paid/term of loan) ever since. We refinanced in 2021, which left us with approximately $858 worth of points remaining to be amortized, Can this remaining (full) amount be claimed (deducted) on our 2021 taxes, is it still amortized over some (or the original) term, or is it simply lost?
The reference provided does not seem to fit our situation.
