Does refinancing our home make sense?


We began paying on our new home in August 2008 at $1320.00 (6.625 interest rate) per month. Its a 30 yr fixed FHA loan including principle, interest, mortgage insurance with home insurance and property taxes paid from an escrow account. We’ve made 7 payments, all on-time or early. Credit scores are mid to high 700s.
We have been offered to refinance at 5.5%, starting the 30 yr period over, skipping first payment, new $2000 mortgage premium but no out-of-pocket expense. Refinancing would save us about $100 a month.

Is it worth it? Are there tax benefits or penalties? What is the effect refinancing has on credit scores?

Is it worth it if we plan on selling after 5 years in the home?

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