I have a client that purchased a main home in 2020. At the end of 2020, he chose to refinance the same home. If I am correct, since original costs and points appeart to be grandfathered into Refi; Points need to be amortized over the Refi life of the new loan. What about original loan expenses.. (VA Fundingg, Mortgage Insurance Premium, Notary Fees, Prep Costs for Mortgage Note on Deed, etc.) Are these original loan costs amortized or just considered part of the Refi Loan; and, recaptured at sale? Shouldn't amortized points not shown on 1098 be added to Schedule A? What about costs listed above?