俺也不是会计师，俺的做法是这样的：

With no cost refinance, I would say nothing on my tax return。 If you want to follow the IRS books, you probably need to report the credits from your loan broker as income, then claim the deductions as recommended by IRS.

If your refinancing is for a rental property, I would claim all the expenses mentioned above as expenses. Accordingly to the IRS rule, only the expenses that exist even with a cash purchase need to be added to the cost base and amortized over 27.5 years. Any cost associated with a loan can be claimed as business expenses.

Again, I'm not a CPA or tax expert。 I might be completely wrong。