Index of Publication 936 - Home Mortgage Interest Deduction

A

Acquisition debt, Home Acquisition Debt, To figure your home acquisition debt, you..., Mortgages you took out after October 13,...

Alimony, Divorced or separated individuals.

Amortization:

Points, General Rule

Appraisal fees, Appraisal fees,

Armed forces:

Housing allowance, Ministers' and military housing allowance.

Assistance, See: Tax help

Average mortgage balance, Average Mortgage Balance

B

Borrowers:

More than one, More than one borrower.

Seller-paid points, treatment by buyer, Treatment by buyer.

Business:

Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13

Mortgage proceeds used for, Mortgage proceeds used for business or investment.

C

Clergy:

Ministers' and military housing allowance, Ministers' and military housing allowance.

Cooperative housing, Cooperative apartment owner., Cooperative apartment owner., Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, The cooperative should give you a Form 1098...

Cost of home or improvements, Cost of home or improvements.

Credits:

Mortgage interest, Mortgage interest credit.

D

Date of mortgage, Date of the mortgage.

Debt:

Choice to treat as not secured by home, Choice to treat the debt as not secured by your home.

Grandfathered, Grandfathered Debt, If you had a line-of-credit mortgage on October..., Mortgages you took out after October 13,...

Home acquisition, Home Acquisition Debt, Mortgages you took out after October 13,...

Home equity, Home Equity Debt, Mortgages you took out after October 13,...

Home equity only (Table 1), Home equity debt only.

Not secured by home, Debt not secured by home.

Secured, Secured Debt

Deductions:

Mortgage interest, See: Mortgage interest

Deed preparation costs, Preparation costs for the mortgage note or...

Divorced taxpayers, Acquiring an interest in a home because of a divorce., Divorced or separated individuals.

E

Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs., Hardest Hit Fund and Emergency Homeowners' Loan Programs.

Equity debt:

Equity debt only (Table 1), Home equity debt only.

F

Fair market value (FMV), Fair market value (FMV).

Fees:

Points, See: Points

Figures, See: Tables and figures

Form 1040, Schedule A, IF you have ... THEN deduct it on ... AND..., How To Report

Form 1040, Schedule C or C-EZ, IF you have ... THEN deduct it on ... AND...

Form 1040, Schedule E, IF you have ... THEN deduct it on ... AND...

Form 1040, Schedule F, IF you have ... THEN deduct it on ... AND...

Form 1098:

Mortgage insurance premiums, Form 1098., Mortgage insurance premiums.

Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs., Hardest Hit Fund and Emergency Homeowners' Loan Programs., Form 1098., Form 1098, Mortgage Interest Statement, How To Report, Form 1098.

Form 8396:

Mortgage interest credit, You may be able to claim a mortgage interest...

Free tax services, How To Get Tax Help,

G

Grandfathered debt, Grandfathered Debt, If you had a line-of-credit mortgage on October..., Mortgages you took out after October 13,...

Ground rents, Redeemable ground rents.

H

Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs., Hardest Hit Fund and Emergency Homeowners' Loan Programs.

Help, See: Tax help

Home:

Mortgage interest, See: Mortgage interest

Housing allowance:

Ministers and military, Ministers' and military housing allowance.

I

Improvements:

Cost of, Cost of home or improvements.

Home acquisition debt, Mortgage treated as used to buy, build, or improve home.

Points, Home improvement loan.

Substantial, Substantial improvement.

Interest, Generally, home mortgage interest is any...

Interest rate method, Interest paid divided by interest rate method.

Refunded, Refunds of interest., Refunded interest.

Where to deduct, IF you have ... THEN deduct it on ... AND...

See also: Mortgages

M

Main home, Main home.

Married taxpayers, Married taxpayers.

Military housing allowance, Ministers' and military housing allowance.

Ministers' housing allowance, Ministers' and military housing allowance.

Missing children, photographs of, Photographs of missing children.

Mixed-use mortgages, Mixed-use mortgages.

More information, See: Tax help

Mortgage insurance premiums:

Claiming deductible, Claiming your deductible mortgage insurance premiums.

Mortgage interest:

Cooperative housing, Figuring deductible home mortgage interest.

Credit, Mortgage interest credit.

Fully deductible interest, Fully deductible interest.

Home mortgage interest, Generally, home mortgage interest is any...

How to report, How To Report

Late payment charges, Late payment charge on mortgage payment.

Limits on deduction, Part II. Limits on Home Mortgage Interest Deduction

Ministers' and military housing allowance, Ministers' and military housing allowance.

Prepaid interest, Prepaid interest., Prepaid interest on Form 1098.

Prepayment penalty, Mortgage prepayment penalty.

Refunds, Refunds of interest., Refunded interest.

Sale of home, Sale of home.

Special situations, Special Situations

Statement, Form 1098, Mortgage Interest Statement

Where to deduct, IF you have ... THEN deduct it on ... AND...

Worksheet to figure (Table 1), Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

Mortgages:

Assistance payments (under sec. 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act.

Average balance, Average Mortgage Balance

Date of, Date of the mortgage.

Ending early, Mortgage ending early.

Late qualifying, Mortgage that qualifies later.

Line-of-credit, Line-of-credit mortgage.

Mixed-use, Mixed-use mortgages.

Preparation costs for note or deed of trust, Preparation costs for the mortgage note or...

Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities.

Proceeds used for business, Mortgage proceeds used for business or investment.

Proceeds used for investment, Mortgage proceeds used for business or investment.

Qualified loan limit, Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions., Average Mortgage Balance

Refinanced, Refinanced home acquisition debt., Refinanced grandfathered debt., Refinancing.

Statements provided by lender, Statements provided by your lender.

To buy, build, or improve, Mortgage treated as used to buy, build, or improve home.

Wraparound, Wraparound mortgage.

N

Nonredeemable ground rents, Nonredeemable ground rents.

Notary fees, Notary fees, and

O

Office in home, Office in home.

P

Penalties:

Mortgage prepayment, Mortgage prepayment penalty.

Points, Points, The mortgage interest statement you receive...

Prepaid interest, Prepaid interest., Prepaid interest on Form 1098.

Prepayment penalties, Mortgage prepayment penalty.

Publications, See: Tax help

Q

Qualified homes, Qualified Home

Qualified loan limit:

Average mortgage balance, Average Mortgage Balance

Worksheet to figure (Table 1), Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

R

Redeemable ground rents, Redeemable ground rents.

Refinancing:

Grandfathered debt, Refinanced grandfathered debt.

Home acquisition debt, Refinanced home acquisition debt.

Refunds:

Mortgage interest, Refunds of interest., Refunded interest.

Rent:

Nonredeemable ground rents, Nonredeemable ground rents.

Redeemable ground rents, Redeemable ground rents.

Rental payments, Rental payments.

Renting of home:

Part of, Renting out part of home.

Time-sharing arrangements, Rental of time-share.

Repairs, Repairs that maintain your home in good condition,...

Reverse Mortgages, Reverse mortgages.

S

Sale of home, Sale of home.

Second home, Second home., Second home. You cannot fully deduct in the...

Secured debt, Secured Debt

Seller-paid points, Points paid by the seller.

Separate returns, Separate returns.

Separated taxpayers, Divorced or separated individuals.

Spouses, Married taxpayers.

Statements provided by lender, Statements provided by your lender.

Stock:

Cooperative housing, Stock used to secure debt.

T

Tables and figures:

Deductible home mortgage interest:

Fully deductible, determination of (Figure A), You can use Figure A to check whether your...

How to figure (Table 1), Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

Mortgage to buy, build, or improve home (Figure C), On January 31, John began building a home...

Points (Figure B), The term points is used to describe certain...

Qualified loan limit worksheet (Table 1), Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

Tax credits:

Mortgage interest, Mortgage interest credit.

Tax help,

Tax-exempt securities:

Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities.

Taxpayer Advocate, Taxpayer Advocate Service.

Time-sharing arrangements, Time-sharing arrangements.

TTY/TDD information, How To Get Tax Help

V

Valuation:

Fair market value, Fair market value (FMV).

W

Worksheets:

Deductible home mortgage interest, Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

Qualified loan limit, Table 1. Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions.

Wraparound mortgages, Wraparound mortgage.