We took out a construction loan in 2017 to build a new primary residence that we will occupy by mid-2018. We paid a 1.5% origination fee to the lender that is on our HUD statement but not our 1098. However, we paid the origination fee by adding it to the loan, not in cash. We didn't make a traditional down payment on the loan because we owned the land outright, so we didn't take any cash to closing.
Can I still deduct the origination fee as points?