skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
International
Topic Index
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Loan Origination Fee
Points
Refinancing Fees
menu link iconPublicationsmenu link iconFAQsmenu link iconTax Topics
Principal Publications Publications
horizontal rule
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Basis of Property
Points. If you pay points to get a loan (including a mortgage, second mortgage, line of credit, or a home...
Publication 17 - Your Federal Income Tax (For Individuals) - Education- Related Adjustments
Loan origination fee. In general, this is a one-time fee charged by the lender when a loan is made. To be...
Publication 17 - Your Federal Income Tax (For Individuals) - Interest Expense
Points. The term points is used to describe certain charges paid, or treated as paid, by a borrower to obtain...
Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Rental Expenses
Points. The term points is often used to describe some of the charges paid, or treated as paid, by a borrower...
Publication 530 - Tax Information for Homeowners - Tax Information for Homeowners
Points. The term points is used to describe certain charges paid, or treated as paid, by a borrower to obtain...
Publication 936 - Home Mortgage Interest Deduction - Home Mortgage Interest Deduction
Points. The term points is used to describe certain charges paid, or treated as paid, by a borrower to obtain...
heading icon Frequently Asked Questions
FAQ - Itemized Deductions, Standard Deductions
If I must deduct points over the life of my mortgage, and I have a 30 year mortgage, does this mean that I...
heading icon Tax Topics
Tax Topic 504
Home Mortgage Points. The term "points" is used to describe certain charges paid to obtain a home mortgage....
Related Topic Links
related topicBows, Quivers, Broadheads, and Points
related topicDeduction Allowed in Year Paid
related topicDeduction Allowed Ratably
related topicExcess Points
related topicFunds Provided are Less Than Points
related topicLoan
related topicMortgage Interest, Home
related topicPoints Paid by the Seller
related topicRefinancing