If you refinance the mortgage with the same lender, you can’t deduct any remaining factors for the 12 months. The buyer should also scale back the premise of the house by the quantity of the seller-paid points. For more information about the basis of your home, see Basis, later. The purchaser treats seller-paid points as if the buyer had paid them. If all the exams listed earlier beneath Exception are met, the buyer can deduct the factors within the 12 months paid.
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