You have three years from the date you filed your return or two years after you paid the tax due (whichever is later) to file an amendment. You can amend your 2020 return to make changes to the deductible portion of the refinance done in 2020 if you did not claim the correct amount. Any part of the refinance that you used on something else (such as the unexpected bills) can never been deducted as mortgage interest. You can include the interest on the part of the loan for improvements done in 2021 on this tax return.
For tax years 2018 through 2025, you can only deduct the interest from the amount of your loan that was used to buy, build, or improve the home that it’s secured by.
If you’ve ever used part of this loan to pay for things other than this home, you cannot deduct the interest from that amount of the loan, even if the transaction didn’t take place this year.
From - Can I deduct my mortgage
You must be able to show the amounts deducted were spent on eligible mortgage interest (buy, build, or maintain).
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