Prepaid mortgage interest held in escrow is not deductible. However, pro-rated amounts (based on a daily amount from your closing date until your first payment) are deductible. If that's what you are asking about, it goes in the same area as your regular mortgage interest. (see below)
When you enter the
new mortgage interest, the software will ask you questions about the new loan
and you will be able to select that it was a refinance.
-
Federal Taxes tab (Personal in the Home and
Business Version)
- Deductions and Credits
- Your Home
-
Mortgage Interest and
Refinancing (select
Add a Lender if you have already entered one)
You can deduct any interest or real estate taxes on your
Settlement Statement that are not
already included on your Form 1098. Only
pro-rated amounts can be deducted, not prepaid amounts held for escrow.
Also, you can deduct qualified
points paid on a mortgage, but they have to be spread out over the term of the loan. The software will prompt you to select that. (Points
can also be called loan origination fees, maximum loan charges, discount
points, or loan discount.)
What kinds of refinancing costs can I deduct?
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