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Publication 17
taxmap/pub17/p17-121.htm#en_us_publink1000173217

Chapter 23
Interest Expense(p154)

taxmap/pub17/p17-121.htm#en_us_publink1000177251
This chapter discusses what interest expenses you can deduct. Interest is the amount you pay for the use of borrowed money.
The following are types of interest you can deduct as itemized deductions on Schedule A (Form 1040). This chapter explains these deductions. It also explains where to deduct other types of interest and lists some types of interest you cannot deduct.
Use Table 23-1 to find out where to get more information on various types of interest, including investment interest.

taxmap/pub17/p17-121.htm#TXMP2ed6a976

Useful items

You may want to see:


Publication
 936  Home Mortgage Interest Deduction
 550  Investment Income and Expenses
taxmap/pub17/p17-121.htm#en_us_publink1000173221

Home Mortgage
Interest(p154)

rule
Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan.
You can deduct home mortgage interest if all the following conditions are met.
Both you and the lender must intend that the loan be repaid.
taxmap/pub17/p17-121.htm#en_us_publink1000173222

Amount Deductible(p154)

rule
In most cases, you can deduct all of your home mortgage interest. How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds.
taxmap/pub17/p17-121.htm#en_us_publink1000173223

Fully deductible interest.(p154)

rule
If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category.)
The three categories are as follows:
  1. Mortgages you took out on or before October 13, 1987 (called grandfathered debt).
  2. Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately).
  3. Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2).
The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home.
See Part II of Publication 936 for more detailed definitions of grandfathered, home acquisition, and home equity debt.
You can use Figure 23-A to check whether your home mortgage interest is fully deductible.
taxmap/pub17/p17-121.htm#en_us_publink1000265830

Figure 23-A. Is My Home Mortgage Interest Fully Deductible?

taxmap/pub17/p17-121.htm#en_us_publink1000265828
taxmap/pub17/p17-121.htm#en_us_publink1000173225

Limits on deduction.(p154)

rule
You cannot fully deduct interest on a mortgage that does not fit into any of the three categories listed earlier. If this applies to you, see Part II of Publication 936 to figure the amount of interest you can deduct.
taxmap/pub17/p17-121.htm#en_us_publink1000173226

Special Situations(p154)

rule
This section describes certain items that can be included as home mortgage interest and others that cannot. It also describes certain special situations that may affect your deduction.
taxmap/pub17/p17-121.htm#en_us_publink1000173227

Late payment charge on mortgage payment.(p154)

rule
You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan.
taxmap/pub17/p17-121.htm#en_us_publink1000173228

Mortgage prepayment penalty.(p154)

rule
If you pay off your home mortgage early, you may have to pay a penalty. You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan.
taxmap/pub17/p17-121.htm#en_us_publink1000173229

Sale of home.(p154)

rule
If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of sale.
taxmap/pub17/p17-121.htm#en_us_publink1000173230

Example.(p154)

John and Peggy Harris sold their home on May 7. Through April 30, they made home mortgage interest payments of $1,220. The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. Their mortgage interest deduction is $1,270 ($1,220 + $50).
taxmap/pub17/p17-121.htm#en_us_publink1000173231

Prepaid interest.(p154)

rule
If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. You can deduct in each year only the interest that qualifies as home mortgage interest for that year. However, there is an exception that applies to points, discussed later.
taxmap/pub17/p17-121.htm#en_us_publink1000173232

Mortgage interest credit.(p154)

rule
You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. Figure the credit on Form 8396, Mortgage Interest Credit. If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit.
For more information on the credit, see chapter 37.
taxmap/pub17/p17-121.htm#en_us_publink1000173234

Ministers' and military housing allowance.(p156)

rule
If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest.
taxmap/pub17/p17-121.htm#en_us_publink1000264194

Hardest Hit Fund and Emergency Homeowners' Loan Programs.(p156)

rule
You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions.
  1. You received assistance under:
    1. A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or
    2. An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state.
  2. You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home.
If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums) and box 5 (real property taxes). However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home.
taxmap/pub17/p17-121.htm#en_us_publink1000173235

Mortgage assistance payments under section 235 of the National Housing Act.(p156)

rule
If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. You cannot deduct the interest that is paid for you.
taxmap/pub17/p17-121.htm#en_us_publink1000173236
No other effect on taxes.(p156)
Do not include these mortgage assistance payments in your income. Also, do not use these payments to reduce other deductions, such as real estate taxes.
taxmap/pub17/p17-121.htm#en_us_publink1000173237

Divorced or separated individuals.(p156)

rule
If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. See the discussion of Payments for jointly-owned home in chapter 18.
taxmap/pub17/p17-121.htm#en_us_publink1000173239

Redeemable ground rents.(p156)

rule
If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest.
Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. For more information, see Publication 936.
taxmap/pub17/p17-121.htm#en_us_publink1000173240
Nonredeemable ground rents.(p156)
Payments on a nonredeemable ground rent are not mortgage interest. You can deduct them as rent if they are a business expense or if they are for rental property.
taxmap/pub17/p17-121.htm#en_us_publink1000173241

Reverse mortgages.(p156)

rule
A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. With a reverse mortgage, you retain title to your home. Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until the loan is paid in full. Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Publication 936.
taxmap/pub17/p17-121.htm#en_us_publink1000173242

Rental payments.(p156)

rule
If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. This is true even if the settlement papers call them interest. You cannot deduct these payments as home mortgage interest.
taxmap/pub17/p17-121.htm#en_us_publink1000173243

Mortgage proceeds invested in tax-exempt securities.(p156)

rule
You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. "Grandfathered debt" and "home equity debt" are defined earlier under Amount Deductible.
taxmap/pub17/p17-121.htm#en_us_publink1000173244

Refunds of interest.(p156)

rule
If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage.
If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. For information about Form 1098, see Form 1098, Mortgage Interest Statement, later.
For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in chapter 12.
taxmap/pub17/p17-121.htm#en_us_publink1000173247

Points(p156)

rule
The term "points" is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points.
A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. See Points paid by the seller, later.
taxmap/pub17/p17-121.htm#en_us_publink1000173249

General Rule(p156)

rule
You generally cannot deduct the full amount of points in the year paid. Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. See Deduction Allowed Ratably, next.
For exceptions to the general rule, see Deduction Allowed in Year Paid, later.
taxmap/pub17/p17-121.htm#en_us_publink1000173252

Deduction Allowed Ratably(p156)

rule
If you do not meet the tests listed under Deduction Allowed in Year Paid, later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests.
  1. You use the cash method of accounting. This means you report income in the year you receive it and deduct expenses in the year you pay them. Most individuals use this method.
  2. Your loan is secured by a home. (The home does not need to be your main home.)
  3. Your loan period is not more than 30 years.
  4. If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period.
  5. Either your loan amount is $250,000 or less, or the number of points is not more than:
    1. 4, if your loan period is 15 years or less, or
    2. 6, if your loan period is more than 15 years.
taxmap/pub17/p17-121.htm#en_us_publink1000173254

Deduction Allowed in Year Paid(p156)

rule
You can fully deduct points in the year paid if you meet all the following tests. (You can use Figure 23-B as a quick guide to see whether your points are fully deductible in the year paid.)
  1. Your loan is secured by your main home. (Your main home is the one you ordinarily live in most of the time.)
  2. Paying points is an established business practice in the area where the loan was made.
  3. The points paid were not more than the points generally charged in that area.
  4. You use the cash method of accounting. This means you report income in the year you receive it and deduct expenses in the year you pay them. (If you want more information about this method, see Accounting Methods in chapter 1.)
  5. The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes.
  6. The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. The funds you provided are not required to have been applied to the points. They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. You cannot have borrowed these funds from your lender or mortgage broker.
  7. You use your loan to buy or build your main home.
  8. The points were computed as a percentage of the principal amount of the mortgage.
  9. The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. The points may be shown as paid from either your funds or the seller's.
taxmap/pub17/p17-121.htm#en_us_publink1000265831

Figure 23-B. Are My Points Fully Deductible This Year?

taxmap/pub17/p17-121.htm#en_us_publink1000265829
Note.If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan.
taxmap/pub17/p17-121.htm#en_us_publink1000173258

Home improvement loan.(p157)

rule
You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met.
EIC
Second home. You cannot fully deduct in the year paid points you pay on loans secured by your second home. You can deduct these points only over the life of the loan.
taxmap/pub17/p17-121.htm#en_us_publink1000173260

Refinancing.(p157)

rule
Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. This is true even if the new mortgage is secured by your main home.
However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid, earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. You can deduct the rest of the points over the life of the loan.
taxmap/pub17/p17-121.htm#en_us_publink1000173262

Example 1.(p157)

In 1998, Bill Fields got a mortgage to buy a home. In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. The mortgage is secured by his home. To get the new loan, he had to pay three points ($3,000). Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. Bill's first payment on the new loan was due July 1. He made six payments on the loan in 2013 and is a cash basis taxpayer.
Bill used the funds from the new mortgage to repay his existing mortgage. Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. He cannot deduct all of the points in 2013. He can deduct two points ($2,000) ratably over the life of the loan. He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. The other point ($1,000) was a fee for services and is not deductible.
taxmap/pub17/p17-121.htm#en_us_publink1000173263

Example 2.(p157)

The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. His deduction is $500 ($2,000 × 25%).
Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. The total amount Bill deducts in 2013 is $550 ($500 + $50).
taxmap/pub17/p17-121.htm#en_us_publink1000173264

Special Situations(p157)

rule
This section describes certain special situations that may affect your deduction of points.
taxmap/pub17/p17-121.htm#en_us_publink1000173265

Original issue discount.(p157)

rule
If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535.
taxmap/pub17/p17-121.htm#en_us_publink1000173266

Amounts charged for services.(p157)

rule
Amounts charged by the lender for specific services connected to the loan are not interest. Examples of these charges are: You cannot deduct these amounts as points either in the year paid or over the life of the mortgage.
taxmap/pub17/p17-121.htm#en_us_publink1000173267

Points paid by the seller.(p157)

rule
The term "points" includes loan placement fees that the seller pays to the lender to arrange financing for the buyer.
taxmap/pub17/p17-121.htm#en_us_publink1000173268
Treatment by seller.(p157)
The seller cannot deduct these fees as interest. But they are a selling expense that reduces the amount realized by the seller. See chapter 15 for information on selling your home.
taxmap/pub17/p17-121.htm#en_us_publink1000173270
Treatment by buyer.(p157)
The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. If all the tests under Deduction Allowed in Year Paid, earlier, are met, the buyer can deduct the points in the year paid. If any of those tests are not met, the buyer deducts the points over the life of the loan.
For information about basis, see chapter 13.
taxmap/pub17/p17-121.htm#en_us_publink1000173273

Funds provided are less than points.(p157)

rule
If you meet all the tests in Deduction Allowed in Year Paid, earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. In addition, you can deduct any points paid by the seller.
taxmap/pub17/p17-121.htm#en_us_publink1000173275

Example 1.(p157)

When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. Of the $1,000 charged for points, you can deduct $750 in the year paid. You spread the remaining $250 over the life of the mortgage.
taxmap/pub17/p17-121.htm#en_us_publink1000173276

Example 2.(p157)

The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). You spread the remaining $250 over the life of the mortgage. You must reduce the basis of your home by the $1,000 paid by the seller.
taxmap/pub17/p17-121.htm#en_us_publink1000173277

Excess points.(p157)

rule
If you meet all the tests in Deduction Allowed in Year Paid, earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. You must spread any additional points over the life of the mortgage.
taxmap/pub17/p17-121.htm#en_us_publink1000173279

Mortgage ending early.(p157)

rule
If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. Instead, deduct the remaining balance over the term of the new loan.
A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event.
taxmap/pub17/p17-121.htm#en_us_publink1000173280

Example.(p157)

Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. He deducts $200 points per year. Through 2012, Dan has deducted $2,200 of the points.
Dan prepaid his mortgage in full in 2013. He can deduct the remaining $800 of points in 2013.
taxmap/pub17/p17-121.htm#en_us_publink1000173281

Limits on deduction.(p157)

rule
You cannot fully deduct points paid on a mortgage unless the mortgage fits into one of the categories listed earlier under Fully deductible interest. See Publication 936 for details.
taxmap/pub17/p17-121.htm#en_us_publink1000296273

Mortgage Insurance Premiums(p157)

rule
You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. The insurance must be in connection with home acquisition debt and the insurance contract must have been issued after 2006.
taxmap/pub17/p17-121.htm#en_us_publink1000296274

Qualified mortgage insurance.(p159)

rule
Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).
Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. If provided by the Rural Housing Service, it is commonly known as a guarantee fee. These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098.
taxmap/pub17/p17-121.htm#en_us_publink1000296275

Special rules for prepaid mortgage insurance.(p159)

rule
Generally, if you paid premiums for qualified mortgage insurance that are allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. See the Example below.
taxmap/pub17/p17-121.htm#en_us_publink1000296276

Example.(p159)

Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. Ryan's adjusted gross income (AGI) for 2012 is $76,000. Ryan can deduct $880 ($9,240 ÷ 84 × 8 months) for qualified mortgage insurance premiums in 2012. For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 × 12 months) if his AGI is $100,000 or less.
In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months).
taxmap/pub17/p17-121.htm#en_us_publink1000296277

Limit on deduction.(p159)

rule
If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums.
taxmap/pub17/p17-121.htm#en_us_publink1000173286

Form 1098, Mortgage Interest Statement(p159)

rule
If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. You will receive the statement if you pay interest to a person (including a financial institution or a cooperative housing corporation) in the course of that person's trade or business. A governmental unit is a person for purposes of furnishing the statement.
The statement for each year should be sent to you by January 31 of the following year. A copy of this form will also be sent to the IRS.
The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. However, it should not show any interest that was paid for you by a government agency.
As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. See Points, earlier, to determine whether you can deduct points not shown on Form 1098.
taxmap/pub17/p17-121.htm#en_us_publink1000173288

Prepaid interest on Form 1098.(p159)

rule
If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. However, you cannot deduct the prepaid amount for January 2014 in 2013. (See Prepaid interest, earlier.) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. You will include the interest for January 2014 with the other interest you pay for 2014. See How To Report, later.
taxmap/pub17/p17-121.htm#en_us_publink1000173291

Refunded interest.(p159)

rule
If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. See Refunds of interest, earlier.
taxmap/pub17/p17-121.htm#en_us_publink1000296278

Mortgage insurance premiums.(p159)

rule
The amount of mortgage insurance premiums you paid during 2013 may be shown in box 4 of Form 1098. See Mortgage Insurance Premiums, earlier.