Yes. The IRS ruled in 1995 that a buyer may deduct points paid at the time of purchase, even if the seller paid them. If you bought a house after December 31, 1990, and the seller paid points for you that you didn't deduct, you may be entitled to an unexpected refund. If you qualify for such a refund, file an amended return on Form 1040X, available at your local IRS office. Write "seller-paid points" in the top right-hand corner of the form and attach a copy of your closing settlement sheet (called a HUD-1 Settlement Statement).