points

[TAX4US]

In taxbooks under points paid off in a refinance, the remainder goes to new loan if "same lender". However I cannot find information to support this statement. Did I miss reading something somewhere?

[New York Enrolled Agent]

In taxbooks under points paid off in a refinance, the remainder goes to new loan if "same lender". However I cannot find information to support this statement. Did I miss reading something somewhere?

I think Noble 79 TC 751 requires that.

[TaxGuyBill]

I don't know where the "official" rules are (Regulations, Revenue Procedures, etc.) but here it is in Publication 936:

https://www.irs.gov/publications/p936#en_US_2017_publink1000229961

[TAX4US]

Thank you. I just missed it. Issue solved.