What mortgage points are deductible for the home office deduction?

Enter the entire amount of mortgage points in both the Home Office section and the Itemized Deductions section. Using the square footage amounts you entered on the previous screen, we'll calculate how much can be deducted as home office expenses. The rest will be included with your Itemized Deductions. If you're amortizing your points over the life of the loan only include the amount deductible in 2025.

If you decide to use the simplified method to report home office expenses, just enter the entire amount of mortgage points in the Itemized Deductions section.