•
Home mortgage
interest paid at settlement that is found
on the mortgage
interest statement provided by the lender •
Certain real estate taxes paid at closing • Real estate taxes — listed
on your real estate tax bill — the lender paid from escrow to the taxing authority • Sales taxes paid at closing • Points — also known as
loan origination fees, maximum
loan charges,
loan discounts or discount points — which are a one - time closing cost that provide you a discounted
rate on your mortgage and can be deducted only over the life of the mortgage • Mortgage insurance premiums, except for mortgage insurance provided by the Department of Veterans Affairs or Rural Housing Service