Yes, it is referring to the first loan back in 2019. It wants to know if it is the original loan or is it a refinance. What the questions are looking to determine is when you refinanced, did you take any additional money out or was it just a refi? If you took additional money out, what did you do with it? Unless you used it to make improvements, repairs, or maintenance on your home, the interest on the additional money taken out cannot be deducted. So for instance if you took additional money out and used it to buy a car, take a trip, or anything other than to improve, repair or maintain your residence, then the interest on the additional amount only is not deductible.