I refinanced my home with a different mortgage Company. I did pull cash . Should I answer the pulled cash question on the 1st mortgage or the second refinance company?

Cash pulled

Record the cash pulled from the lender that you got it from.  

Closing costs for the refinance

Unfortunately, the closing costs for the refinance cannot be claimed.  They are not tax deductible but may increase the cost basis of your home, which can benefit you in the future if you sell your home. 

However, you can deduct the below even if rolled into the loan:

For a new loan or refinance, mortgage interest paid (including origination fee or "points"), real estate taxes, and private mortgage insurance (subject to limits) are deductible.

On a refinance, you may need to amortize an origination fee (if paid) over the life of the loan. TurboTax will walk you through this process.

Enter the above expenses in the following areas:

1.   Mortgage interest paid: Federal Taxes>Deductions &Credits> Your Home, select Mortgage Interest, Refinancing, and Insurance

2.   Points (or Loan Origination Fee): Federal Taxes>Deductions &Credits> Your Home, select Mortgage Interest and Refinancing, and Insurance- (See Did you pay points in 2016 when you took out the loan?) page

3.   Real Estate Taxes: Federal Taxes>Deductions &Credits> Your Home>Property Taxes

4.   Mortgage Insurance: Federal Taxes>Deductions &Credits> Your Home> Mortgage Interest, Refinancing, and Insurance