The IRS distinguishes costs for purchasing the home from
costs to obtain the mortgage. For a principal residence,
costs to obtain the mortgage, whether at the original
purchase or a refinance, are a non-deductible personal
expense, and are not added to your basis. Points/loan
origination fees are an exception because they are
considered prepaid interest.

- quote -

"Settlement fees or closing costs. When you bought your
home, you may have paid settlement fees or closing costs in
addition to the contract price of the property. You can
include in your basis some of the settlement fees and
closing costs you paid for buying the home. You cannot
include in your basis the fees and costs for getting a
mortgage loan. A fee paid for buying the home is any fee you
would have had to pay even if you paid cash for the home. "

If the refi was done when the property was a rental, the
costs would be capitalized and amortized over the life of
the loan.

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I believe the original costs involved at closing affect the
adjusted basis of a house I recently converted to a rental.
How about points/legal fees/VA funding fee for a refinace
AFTER the original purchase, but before renting it out.

Thanks.
-Steve

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