Mortgage Interest Points- Paid By Seller?

[zeros]

I understand but can't find a source for this that on the closing papers to purchase a house, that if the seller is charged with paying the points, that the buyer can deduct them. Any truth to this?

[Gene V]

From TTB

I understand but can't find a source for this that on the closing papers to purchase a house, that if the seller is charged with paying the points, that the buyer can deduct them. Any truth to this?

From the TTB page 4-12

Seller-paid points. If the seller pays points, the buyer is treated
as having paid the points. The seller cannot deduct the points.
The seller reduces the amount realized on the sale of the home.
If eligible under the rules stated earlier, the buyer deducts the
points as if he or she had paid the points and then reduces the
basis of the property by the amount of the seller-paid points.

[appelman]

See Pub. 936

Discussion of points on pp. 5-7. In particular, discussion of points paid by seller on p. 7.