Index

A

Acquisition debt, Fully deductible interest., Home Acquisition Debt, Part of home not a qualified home.
Alimony, Divorced or separated individuals.
Amortization
Points, General Rule
Appraisal fees, Amounts charged for services.
Armed forces
Housing allowance, Ministers' and military housing allowance.
Assistance (see Tax help)
Average mortgage balance, Average Mortgage Balance

B

Borrowers
More than one, More than one borrower.
Seller-paid points, treatment by buyer, Treatment by buyer.
Business
Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13
Mortgage proceeds used for, Mortgage proceeds used for business or investment.

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, Form 1098, Mortgage Interest Statement
Mortgage insurance premiums, Form 1098.
Form 8396, Mortgage interest credit.
Free tax services, Free help with your tax return.

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.

J

Joint returns, Married taxpayers.

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.
Mortgage insurance premiums
Claiming deductible, Claiming your deductible mortgage insurance premiums.
Mortgage interest, Publication 936 - Introductory Material, 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.

N

Nonredeemable ground rents, Nonredeemable ground rents.
Notary fees, Amounts charged for services.

O

Office in home, Office in home.

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, 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 credit.
Tax help, How To Get Tax Help
Tax-exempt securities
Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities.
Time-sharing arrangements, Time-sharing arrangements.

V

Valuation
Fair market value, Fair market value (FMV).

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