Publication 936, Home Mortgage Interest Deduction
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.
Other Items You May Find Useful:
Publication 523, Selling Your Home
Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
Publication 530, Tax Information for Homeowners
Publication 535, Business Expenses
Comment on Publication 936
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