Internal Revenue Bulletin:  2009-22 

June 1, 2009 

ADMINISTRATIVE


Table of Contents

T.D. 9449 T.D. 9449

Temporary and proposed regulations under section 163 of the Code provide guidance on how to determine the amount of prepaid mortgage insurance premiums that a taxpayer may deduct each taxable year under section 163(h)(4)(F). The regulations also provide guidance on the information reporting requirements for premiums, including prepaid premiums, for mortgage insurance.

REG-107271-08 REG-107271-08

Temporary and proposed regulations under section 163 of the Code provide guidance on how to determine the amount of prepaid mortgage insurance premiums that a taxpayer may deduct each taxable year under section 163(h)(4)(F). The regulations also provide guidance on the information reporting requirements for premiums, including prepaid premiums, for mortgage insurance.


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