Changes to the 2018 Publication 936

If you viewed or downloaded the 2018 Publication 936 before January 25, 2019, please note the following changes.

On page 11, the text in Part II of Table 1, has been changed to read as follows:

  • Line 12: Enter the total of the average balances of all mortgages from lines 1, 2, and 7 on all qualified homes. See the line 12 instructions. (The text in the next two bullets did not change.)
  • Line 13: Enter the total amount of interest that you paid on the loans from line 12. See the line 13 instructions.

On page 12, the numbered list for "Mixed-use mortgages" has been changed as follows:

  • #1a now states: First, any home equity debt not used to buy, build, or substantially improve the home.
  • #3 has been deleted.
  • The paragraph before "Example 1" now states: Complete line 12 of Table 1 using the figure from line (2) above.

On page 13, the "Note" has been changed to read as follows:

  • If the average balance consists of more than one category of debt (grandfathered debt, home acquisition debt, and home equity debt), see Mixed-use mortgages, earlier, to figure the average mortgage balance.