Do you include loan POINTS paid on a 1099-INT?

[Marci S.]

I am a flipper and I have borrowed money from a private lender, who I paid loan origination points to as well as mortgage interest. I am issuing her a 1099-INT, and a I have had some tell me that loan points paid should be included on the 1099-INT, and others tell me that loan points should not be included as they are not actual interest. Which is it? Thanks!