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Points or Loan Origination Fees

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Published on 04 May 2019 / In Non-profits & Activism

Points (or in other words, loan origination fees) paid to acquire or improve your principal residence are fully deductible in the year paid. However, points paid to refinance your mortgage for a better interest rate, or to obtain a home equity loan, or acquire a second residence are deductible over the life of the loan.

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