Publication 936 - Introductory Material


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.

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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 the above address.

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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