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Rules Governing Practice before IRS

Reporting mortgage insurance premiums (MIP) treated as qualified residence interest through December 31, 2017

The deduction for mortgage insurance premiums (MIP) treated as qualified residence interest under IRC section 163(h)(3)(E)(iv) has been extended for amounts paid or accrued through December 31, 2017. This deduction phases out ratably for taxpayers with adjusted gross income of $100,000 to $110,000.  Lenders must report MIP received in 2017 in Box 5, in accordance with the 2017 Instructions for Form 1098.

Lenders who have already filed Forms 1098 and did not include reportable MIP should file corrected Forms 1098, including the reportable amounts, by the due date for filing the returns.  Lenders who furnished statements to borrowers that did not include MIP should furnish corrected statements by March 15, 2018.