If you refinanced in December 2016 you would not have made any payments on the new loan until 2017.
Generally, taxpayers who itemize may deduct the “points” paid to
obtain a home mortgage as interest. They may deduct the points on the
mortgage related to a home purchase or a home improvement in the year
paid, but for other loans – such as a refinanced mortgage – they must
deduct the points over the life of the loan.
To figure the annual deduction amount, divide the total points paid
by the number of payments to be made over the life of the loan. Usually,
this information is available from the lender. For example, a homeowner
who paid $2,000 in points on a 30-year mortgage (360 monthly payments)
could deduct $5.56 per payment, or a total of $66.72 for 12 payments.
Taxpayers may deduct points only for those payments actually made in the
tax year.