You meet all of the exams for deducting points within the year paid , except the only funds you provided were a $750 down fee. Of the $1,000 you have been charged for factors, you’ll find a way to deduct $750 in the 12 months paid. You spread the remaining $250 over the life of the mortgage. You can’t deduct these amounts as factors both in the year paid or over the life of the mortgage.

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