Closed on 2nd home in December 2018 with points to lower interest rate. However first mortgage payment not due until Feb 2019. Can I deduct any points for 2018?

[MichaelL1]

  If you paid points for a second home, the points can only be deducted (amortized) over the life of the loan.

So part will be deducted in 2018 (very small part) and rest over the life of the loan.

However say you refinance in a few years, the unamortized points can then be deducted.