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, Fully deductible interest., Grandfathered Debt, Line-of-credit mortgage.
- Home acquisition, Fully deductible interest., Home Acquisition Debt
- Home equity, Fully deductible interest., Home Equity Debt
- Home equity only (Table 1), Home equity debt only.
- Not secured by home, Debt not secured by home.
- Secured, Secured Debt
- Deductions
-
- Home office, Office in home.
- Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums.
- Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. (see Mortgage interest)
- Points, General Rule, Claiming your deductible points.
- Deed preparation costs, Amounts charged for services.
- Divorced taxpayers, Divorced or separated individuals., Acquiring an interest in a home because of a divorce.
F
- Fair market value (FMV), Fair market value (FMV).
- Fees
-
- Appraisal, Amounts charged for services.
- Notaries, Amounts charged for services.
- Points (see Points)
- Figures (see Tables and figures)
- Form 1040, Schedule A, How To Report, Table 2. Where To Deduct Your Interest Expense
- Form 1040, Schedule C or C-EZ, Table 2. Where To Deduct Your Interest Expense
- Form 1040, Schedule E, Table 2. Where To Deduct Your Interest Expense
- Form 1040, Schedule F, Table 2. Where To Deduct Your Interest Expense
- Form 1098
-
- Mortgage insurance premiums, Form 1098.
- Mortgage interest, Form 1098, Mortgage Interest Statement
- Form 8396
-
- Mortgage interest credit, Mortgage interest credit.
- Free tax services, How To Get Tax Help
H
- Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
- Help (see Tax help)
- Home
-
- Acquisition debt, Fully deductible interest., Home Acquisition Debt
- Construction, Home under construction.
- Cost of, Cost of home or improvements.
- Destroyed, Home destroyed.
- Divided use, Divided use of your home., Part of home not a qualified home., Part of home not a qualified home.
- Equity debt, Fully deductible interest., Home Equity Debt
- Equity debt only (Table 1), Home equity debt only.
- Fair market value, Fair market value (FMV).
- Grandfathered debt, Fully deductible interest., Grandfathered Debt, Line-of-credit mortgage.
- Improvement loan, points, Home improvement loan.
- Main, Main home.
- Mortgage interest (see Mortgage interest)
- Office in, Office in home.
- Qualified, Qualified Home
- Renting out part of, Renting out part of home.
- Sale of, Sale of home.
- Second, Second home.
- Time-sharing arrangements, Time-sharing arrangements.
- 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, Part I. Home Mortgage Interest
-
- (see also Mortgage interest)
- Interest rate method, Interest paid divided by interest rate method.
- Refunded, Refunds of interest., Refunded interest.
- Where to deduct, Table 2. Where To Deduct Your Interest Expense
- Investments
-
- Average mortgage balance and total amount of interest allowable, Line 13
- Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities., Mortgage proceeds used for business or investment.
L
- Lender mortgage statements, Statements provided by your lender.
- Limits
-
- Cooperative housing, mortgage interest deduction, Limits on deduction.
- Deductibility of mortgage insurance premiums, Limit on deduction.
- Deductibility of points, Limits on deduction.
- Home acquisition debt, Home acquisition debt limit.
- Home equity debt, Home equity debt limit.
- Home mortgage interest deduction, Form 1098.
- 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
- Line-of-credit mortgage, Line-of-credit mortgage.
- Loans, Mortgage proceeds used for business or investment., Mortgage treated as used to buy, build, or improve home.
-
- (see also Mortgages)
- Home improvement, points, Home improvement loan.
- 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.
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, Reminders
- Mixed-use mortgages, Mixed-use mortgages.
- More information (see Tax help)
- Mortgage insurance premiums
-
- Claiming deductible, Claiming your deductible mortgage insurance premiums.
- Mortgage interest, Part I. Home Mortgage Interest
-
- Cooperative housing, Figuring deductible home mortgage interest.
- Credit, Mortgage interest credit.
- Fully deductible interest, Fully deductible interest.
- Home mortgage interest, Part I. Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
- 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, Table 2. Where To Deduct Your Interest Expense
- 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, Amounts charged for services.
- 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, Refinancing., Refinanced home acquisition debt., Refinanced grandfathered debt.
- Reverse, Reverse mortgages.
- 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.
P
- Penalties
-
- Mortgage prepayment, Mortgage prepayment penalty.
- Points, Points, Deduction Allowed in Year Paid, Form 1098.
-
- Claiming deductible, Claiming your deductible points.
- Exception to general rule, Deduction Allowed in Year Paid
- Excess, Excess points.
- Funds provided less than, Funds provided are less than points.
- General rule, General Rule
- Home improvement loans, Home improvement loan.
- Seller paid, Points paid by the seller.
- Prepaid interest, Prepaid interest., Prepaid interest on Form 1098.
- Prepayment penalties, Mortgage prepayment penalty.
- Publications (see Tax help)
R
- Redeemable ground rents, Redeemable ground rents.
- Refinancing, 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, Substantial improvement.
- Reverse Mortgages, Reverse mortgages.
S
- Sale of home, Sale of home.
- Second home, Second home., Deduction Allowed in Year Paid
- 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), Fully deductible interest.
- 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), Mortgage treated as used to buy, build, or improve home.
- Points (Figure B), Points
- 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, How To Get 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
