Enter them on an asset worksheet, Amortizable Intangibles Code L, I use IRC 446 (most loan fees), then scroll all the way down to the bottom of the worksheet and input the length of the loan.

And don't forget about the prior capitalized loan fees (if there were any, and if the refi is with a different lender...)

Thank you for your answer.   I am going to try that.  I live in California.   Northern California.

My name is Cathy

Than you 

Ok  refi was with a different lender

Thank you

Cathy

Ok tried that.  On the rental property that the owner lived in gave him more of a refund.  On the rental property it showed up as more $ in depreciation.  I hope that is correct.  Hopefully I did it correct.

I live in Mendocino next door.

Thank you

Cathy