Credit by Lender

[AccTaxMan]

Taxpayer purchased a primary residence and therefore the loan origination fee is tax deductible this year. But the lender has also given him an "aggregate credit" in the escrow.

Does the loan origination fee that he can claim has to be reduced by the "aggregate credit"?

[Burke]

Yes. Lenders often show the points and then give a "credit" for them. Not sure if these equal exactly from your use of "aggregate." It may include other things as well.