I have my HUD on a home I refinanced. It shows points and an origination fee. Are both of these items dedutible or just the points.e U refubadncform

[TomD8 · Accepted solution]

The IRS considers mortgage loan origination fees to be points.  Here are their rules on deducting points:

https://www.irs.gov/taxtopics/tc504

[Opus 17]

An origination fee is only "points" if it is charged as a percentage of the loan, and not for any other fees or services.  For example, a flat fee of $500 is not "points", or if the bank charged 1% of the loan balance but it was designated as a title search fee or bank attorney fee, that is not points.  

[di_c0a8f2080001ceba4a71bd950be4]

This is the answer I requested.