I had a refinance on my home in 2012.
Can I deduct the origination charge with the follow numbers from HUD-1:

HUD line #801 (our orig chg) = 1099
HUD line #802 (your credit or charge (points) for the spec. interest rate = -2775
HUD line# 803 (your adjusted origination chgs = -1676

Thanks,
Bao

The Loan Origination Charge IS considered to be pre-paid interest similar to discount points.

However, it appears that the mortgage company is offering some sort of discount that negates the loan origination charge.

Thanks AtlantaExpert. Can I claim deductions if line 803 is a positve number?

I checked the internet, and some sources said that origination charge is what the bank charge to process the loan (processing fee) and cannot be tax deductible. This is not like the discount point you pay to get a lower intestest rate which can be tax deductible.

So I'm still some what confused on whether the origination charge is tax deductible.

Thanks,
Bao

Check the IRS pub that covers mortgage interest. There it says loan origination fees are considered prepaid interest.