Publication 936 - Introductory Material

Table of Contents

Reminders

Future developments. For the latest information about developments related to Publication 936, Home Mortgage Interest Deduction, such as legislation enacted after it was published, go to www.irs.gov/pub936.

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Introduction

This publication discusses the rules for deducting home mortgage interest.

Part I contains general information on home mortgage interest, including points and mortgage insurance premiums. It also explains how to report deductible interest on your tax return.

Part II explains how your deduction for home mortgage interest may be limited. It contains Table 1, which is a worksheet you can use to figure the limit on your deduction.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

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Internal Revenue Service 
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  Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

Ordering forms and publications.   Visit www.irs.gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received.

Internal Revenue Service 
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Tax questions.   If you have a tax question, check the information available on IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

Useful Items - You may want to see:

Publication

  • 523 Selling Your Home

  • 527 Residential Rental Property

  • 530 Tax Information for Homeowners

  • 535 Business Expenses

 

See How To Get Tax Help near the end of this publication, for information about getting these publications.

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