Yes, if the fees qualify for a deduction. In order to qualify as a deduction, your loan origination fees
must be calculated as a percentage of your total loan amount and must be
paid at the time of closing. Also, the loan itself must be backed by
your personal property (i.e. your home is the collateral for the loan).
Once you have paid your loan origination fees, you should keep accurate documentation of the amount paid and ensure that you have all records needed to prove that your fees qualify as a deduction.