Is this for a rental or your personal home? Origination fees for a refinanced loan are not deductible on a personal loan. The points are deductible in full for the portion of the loan you use to improve your loan. The points for the portion of the loan that are used to refinance your existing loan must be amortized over the life of the loan. The prepaid interest should be reported to you on Form 1098 as part of the interest paid during the year.
If it is a rental, your origination fees are amortized over the life of the loan. For more information, you can see this TurboTax article.
