저도 참 궁금한데요.. 처음집사는 사람은 closing fee도 deductable 가능하다는 소리도 있던데 이것도 사실인가요..

point; deductible
fee; non-deductible

잘 기억이 나지 않아서 확실하지는 않지만 포인트도 가끔 loan origination fee로 적혀서 나오는 것 같던데요?

As I said before the loan origination fee might be a point. In this case it can be deductable.
But your case according to Form 1098, it is just a fee, so you cannot.

Thanks.
I see.
I have another question.
On the form 1098, it says Real Estate Taxes Paid $xxx.
Do I get full tax deduction on this amount?
I purchased my home last August, and I am not sure if I paid this whole amount, or just a portion of it.
But it looks like the whole amount was deducted from the escrow accout.
The dollar amount on ‘Total Escrow Disbursements’ matches above $xxx.

Points Paid
Points (also called prepaid interest or loan origination fees) are deductible in full only if the loan to which they apply is for the original purchase of a personal residence. Since refinancing is not the original purchase, points paid with refinancing a loan cannot be deducted all at once.

Instead, they are required to be amortized, which means they are deducted in part each year over the life of the loan. To calculate the deductible amount, just divide the points you pay by the term of the refinanced loan. For example, if you pay $3,000 in points and your refinanced loan is for 30 years, you can deduct $100 in points each year.

If you are already amortizing points from a previous refinancing, you can deduct the full remaining balance of those points when you refinance with a new loan.

http://www.turbotax.com/articles/refinancing_your_mortgage.html

To tax Return.

If you paid real estate property tax last year, you could deduct from your income(total amount you paid).