MORTGAGE POINTS

[JEL26]

Are new mortgage points paid in 2022 subject to the $10,000 SALT limit

[DoninGA]

No.  Points paid are entered in the Interest You Paid section of Schedule A.  SALT is only used in the Taxes You Paid section of Schedule A.

[xmasbaby0]

Loan origination points have nothing to do with the $10,000 SALT limit.  That limit is for property tax, and state and local taxes, including state income tax and/or state sales tax.