If my mortgage was sold by the lender to another lender, can I the deduct points in full or do I still need to spread these deductions out over the life of the loan?

[Carl]

If this mortgage was for your primary residence, then the points were fully deductible in the tax year you obtained the mortgage.

If this mortgage was for rental property or other business property, the points are amortized and deducted over the life of the loan. The fact the lender may have sold your mortgage to another has no bearing on this. You're still required to deduct your points over the life of the loan. Nothing changes for you in that aspect.

[Opus 17]

Selling the loan is not the same as paying off the old loan and making a new loan.