In 2009 I did a refi and paid $4100 in points. I knew I could not deduct them all that year, but I also did not amortize them each year since as suggested. I sold the home and paid off the mortgage in 2013 so want to take all the points as a deduction for 2913. My new accountant says I cannot do that, and can only deduct the remaining points as if I had been amortizing them and taking yearly deductions. I think that is wrong from every viewpoint and I should be able to deduct the remaining amount which happens to be the entire amount, and he says I lost those amortized point deductions since did not take them yearly. Is there any clear language that says I have to have been taking yearly amortized deductions and if I did not I lost them? Seems to the IRS benefit if I did not take the deductions yearly and take the whole thing now. Thanks, Dave