- Publication 530 - Introductory Material
- Publication 530 - Main Content
- What You Can and Cant Deduct
- Your house payment.
- Minister's or military housing allowance.
- Nondeductible payments.
- Hardest Hit Fund and Emergency Homeowners' Loan Programs
- State and Local Real Estate Taxes
- Deductible Real Estate Taxes
- Items You Cant Deduct as Real Estate Taxes
- Special Rules for Cooperatives
- Sales Taxes
- Home Mortgage Interest
- Limits on home mortgage interest.
- Limit for loan proceeds not used to buy, build, or substantially improve your home.
- Limit on loans taken out on or before December 15, 2017.
- Limit on loans taken out after December 15, 2017.
- Limit when loans exceed the fair market value of the home.
- Discharges of qualified principal residence indebtedness.
- Principal residence.
- Qualified principal residence indebtedness.
- Amount you can exclude.
- Ordering rule.
- Refund of home mortgage interest.
- Deductible Mortgage Interest
- Mortgage Interest Paid at Settlement
- General rule.
- Home improvement loan.
- Refinanced loan.
- Points not fully deductible in year paid.
- Figure A.
- Amounts charged for services.
- Points paid by the seller.
- Treatment by seller.
- Treatment by buyer.
- Funds provided are less than points.
- Excess points.
- Mortgage ending early.
- Form 1098.
- Where To Deduct Home Mortgage Interest
- Mortgage Interest Statement
- Mortgage Interest Credit
- Who qualifies.
- How to claim the credit.
- Reducing your home mortgage interest deduction.
- Selling your home.
- Figuring the Credit
- Figuring Your Basis
- Property transferred from a spouse.
- Cost as Basis
- Adjusted Basis
- Figuring Your Basis
- Keeping Records
- How To Get Tax Help
- Tax reform.
- Preparing and filing your tax return.
- Getting tax forms and publications.
- Access your online account (individual taxpayers only).
- Using direct deposit.
- Refund timing for returns claiming certain credits.
- Getting a transcript or copy of a return.
- Using online tools to help prepare your return.
- Resolving tax-related identity theft issues.
- Checking on the status of your refund.
- Making a tax payment.
- What if I cant pay now?
- Checking the status of an amended return.
- Understanding an IRS notice or letter.
- Contacting your local IRS office.
- Watching IRS videos.
- Getting tax information in other languages.
- The Taxpayer Advocate Service (TAS) Is Here To Help You
- Low Income Taxpayer Clinics (LITCs)
- What You Can and Cant Deduct
- Publication 530 - Additional Material
The itemized deduction for mortgage insurance premiums;
The credit for nonbusiness energy property.
At the time this publication went to print, Congress was considering legislation on expired tax benefits. To find out whether legislation extended these and other tax benefits to allow you to claim them on your 2018 return, go to IRS.gov/Extenders.
Qualified principal residence indebtedness. Qualified principal residence indebtedness can only be excluded from income in 2018 if the discharge is subject to an arrangement that was entered into and evidenced in writing before January 1, 2018. See Discharges of qualified principal residence indebtedness , later, and Form 982 for more information.
Limitation on deduction for home mortgage interest. You may be able to deduct mortgage interest only on the first $750,000 ($375,000 if married filing separately) of indebtedness. Higher limitations apply if you are deducting mortgage interest from indebtedness incurred on or before December 15, 2017.
Home equity loan interest. No matter when the indebtedness was incurred, you can no longer deduct the interest from a loan secured by your home to the extent the loan proceeds weren't used to buy, build, or substantially improve your home.
Limitation on the deduction for state and local taxes. You cannot deduct more than $10,000 ($5,000 if married filing separately) of your total state and local taxes, including taxes (or general sales taxes, if elected instead of income taxes), real estate taxes, and personal property taxes. See the Instructions for Schedule A (Form 1040) for more information.
Modified and amplified safe harbor method for participants in the Hardest Hit Fund and Emergency Homeowners' Loan Programs. If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Notice 2018-63 extends and preserves application of the Hardest Hit Fund safe harbor to homeowners who may be affected by the new limitation on the deduction for state and local taxes. For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Can't Deduct, later, and Notice 2018-63 for additional guidance. Notice 2018-63 is available at IRS.gov/IRB/2018-34_IRB#NOT-2018-63.
2018 Form 1040 redesigned. The 2018 Form 1040 has been redesigned and is supplemented with new Schedules 1 through 6. These additional schedules will be used as needed to complete more complex tax returns. References to Form 1040 and its related schedules have been revised accordingly in this publication.
Future developments. For the latest information about developments related to Pub. 530, such as legislation enacted after it was published, go to IRS.gov/Pub530.
Repayment of first-time homebuyer credit. Generally, you must repay any credit you claimed for a home you bought if you bought the home in 2008. See Form 5405 and its instructions for details and for exceptions to the repayment rule.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication provides tax information for homeowners. Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities.
The following topics are explained.
How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs.
What you can and can’t deduct on your tax return.
The tax credit you can claim if you received a mortgage credit certificate when you bought your home.
Why you should keep track of adjustments to the basis of your home. (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make.)
What records you should keep as proof of the basis and adjusted basis.
4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments
523 Selling Your Home
525 Taxable and Nontaxable Income
527 Residential Rental Property
547 Casualties, Disasters, and Thefts
551 Basis of Assets
555 Community Property
587 Business Use of Your Home
936 Home Mortgage Interest Deduction
Form (and Instructions)
Schedule A (Form 1040) Itemized Deductions
5405 Repayment of the First-Time Homebuyer Credit
8396 Mortgage Interest Credit
982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
See How To Get Tax Help , near the end of this publication, for information about getting publications and forms.
To deduct expenses of owning a home, you must file Form 1040, U.S. Individual Income Tax Return, and itemize your deductions on Schedule A (Form 1040). If you itemize, you can’t take the standard deduction.
This section explains what expenses you can deduct as a homeowner. It also points out expenses that you can’t deduct. There are three primary discussions: real estate taxes, sales taxes, and home mortgage interest.
Generally, your real estate taxes and home mortgage interest are included in your house payment.
You can use a special method to figure your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions.
You received assistance under:
A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or
An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state.
You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home.
If you meet these conditions, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received), and box 10 (real property taxes).
You may first allocate amounts paid to mortgage interest up to the amount shown on Form 1098. You may then use any reasonable method to allocate the remaining balance of the payments to real property taxes. Regardless of how you determine the deductible amount under this special safe harbor method, any amount allocated to state or local property taxes is subject to the limitation on the deduction for state and local taxes. However, you aren’t required to use this special method to figure your deduction for mortgage interest and real estate taxes on your main home.
For additional guidance, see Notice 2018-63, available at IRS.gov/irb/2018-34_IRB#NOT-2018-63.
Most state and local governments charge an annual tax on the value of real property. This is called a real estate tax. You can deduct the tax if it is assessed uniformly at a like rate on all real property throughout the community. The proceeds must be for general community or governmental purposes and not be a payment for a special privilege granted or service rendered to you.
The deduction for state and local taxes, including real estate taxes, is limited to $10,000 ($5,000 if married filing separately). See the Instructions for Schedule A (Form 1040) for more information.
You can deduct real estate taxes imposed on you. You must have paid them either at settlement or closing, or to a taxing authority (either directly or through an escrow account) during the year. If you own a cooperative apartment, see Special Rules for Cooperatives , later.
The following items aren’t deductible as real estate taxes.
If you own a cooperative apartment, some special rules apply to you, though you generally receive the same tax treatment as other homeowners. As an owner of a cooperative apartment, you own shares of stock in a corporation that owns or leases housing facilities. You can deduct your share of the corporation's deductible real estate taxes if the cooperative housing corporation meets the following conditions:
The corporation has only one class of stock outstanding,
Each stockholder, solely because of ownership of the stock, can live in a house, apartment, or house trailer owned or leased by the corporation,
No stockholder can receive any distribution out of capital, except on a partial or complete liquidation of the corporation, and
At least one of the following:
At least 80% of the corporation's gross income for the tax year was paid by the tenant-stockholders. For this purpose, gross income means all income received during the entire tax year, including any received before the corporation changed to cooperative ownership.
At least 80% of the total square footage of the corporation's property must be available for use by the tenant-stockholders during the entire tax year.
At least 90% of the expenditures paid or incurred by the corporation were used for the acquisition, construction, management, maintenance, or care of the property for the benefit of the tenant-shareholders during the entire tax year.
Generally, you can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). You must check the box on Schedule A (Form 1040), line 5a, if you elect this option. Deductible sales taxes may include sales taxes paid on your home (including mobile and prefabricated), or home building materials if the tax rate was the same as the general sales tax rate. For information on figuring your deduction, see the Instructions for Schedule A (Form 1040).
The deduction for state and local taxes, including general sales taxes, if elected instead of income taxes, is limited to $10,000 ($5,000 if married filing separately). See the Instructions for Schedule A (Form 1040) for more information.
If you elect to deduct the sales taxes paid on your home, or home building materials, you can't include them as part of your cost basis in the home.
This section of the publication gives you basic information about home mortgage interest, including information on interest paid at settlement, points, and Form 1098, Mortgage Interest Statement.
Most home buyers take out a mortgage (loan) to buy their home. They then make monthly payments to either the mortgage holder or someone collecting the payments for the mortgage holder.
Usually, you can deduct the entire part of your payment that is for mortgage interest, if you itemize your deductions on Schedule A (Form 1040). However, your deduction may be limited. See Limits on home mortgage interest for more information.
To be deductible, the interest you pay must be on a loan secured by your main home or a second home, regardless of how the loan is labeled. The loan can be a first or second mortgage, a home improvement loan, a home equity loan, or a refinanced mortgage.
Interest paid on home mortgage proceeds is only deductible to the extent the loan proceeds were used to buy, build, or substantially improve your home.
One item that normally appears on a settlement or closing statement is home mortgage interest.
You can deduct the interest that you pay at settlement if you itemize your deductions on Schedule A (Form 1040). This amount should be included in the mortgage interest statement provided by your lender. See the discussion under Mortgage Interest Statement , later. Also, if you pay interest in advance, see Prepaid interest , earlier, and Points, next.
The term "points" is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Points also may be called loan origination fees, maximum loan charges, loan discount, or discount points.
A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. See Points paid by the seller , later.
Enter on Schedule A (Form 1040), line 8a, the home mortgage interest and points reported to you on Form 1098 (discussed next). If you didn't receive a Form 1098, enter your deductible interest on line 8b, and any deductible points on line 8c. See Table 1 for a summary of where to deduct home mortgage interest and real estate taxes.
If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and social security number (SSN) or employer identification number (EIN) on the dotted lines next to line 8b. The seller must give you this number and you must give the seller your SSN. Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Failure to meet either of these requirements may result in a $50 penalty for each failure.
See the text for information on what expenses are eligible.
|IF you are eligible to deduct . . .||THEN report the amount
on Schedule A (Form 1040) . . .
|state and local real estate taxes||line 5b.|
|home mortgage interest and points reported on Form 1098||line 8a.|
|home mortgage interest not reported on
|points not reported on Form 1098||line 8c.|
If you paid $600 or more of mortgage interest (including certain points) during the year on any one mortgage to a mortgage holder in the course of that holder's trade or business, you should receive a Form 1098 or similar statement from the mortgage holder. The statement will show the total interest paid on your mortgage during the year. If you bought a main home during the year, it also will show the deductible points you paid and any points you can deduct that were paid by the person who sold you your home. See Points , earlier.
The interest you paid at settlement should be included on the statement. If it isn't, add the interest from the settlement sheet that qualifies as home mortgage interest to the total shown on Form 1098 or similar statement. Put the total on Schedule A (Form 1040), line 8a, and attach a statement to your return explaining the difference. Write "See attached" to the right of line 8a.
A mortgage holder can be a financial institution, a governmental unit, or a cooperative housing corporation. If a statement comes from a cooperative housing corporation, it generally will show your share of interest.
Your mortgage interest statement for 2018 should be provided or sent to you by January 31, 2019. If it is mailed, you should allow adequate time to receive it before contacting the mortgage holder. A copy of this form also will be sent to the IRS.
You bought a new home on May 3. You paid no points on the purchase. During the year, you made mortgage payments which included $4,480 deductible interest on your new home. The settlement sheet for the purchase of the home included interest of $620 for 29 days in May. The mortgage statement you receive from the lender includes total interest of $5,100 ($4,480 + $620). You can deduct the $5,100 if you itemize your deductions.
The mortgage interest credit is intended to help lower-income individuals afford home ownership. If you qualify, you can claim the credit on Form 8396 each year for part of the home mortgage interest you pay.
The MCC will show the certificate credit rate you will use to figure your credit. It also will show the certified indebtedness amount. Only the interest on that amount qualifies for the credit. See Figuring the Credit , later.
You must contact the appropriate government agency about getting an MCC before you get a mortgage and buy your home. Contact your state or local housing finance agency for information about the availability of MCCs in your area.
Figure your credit on Form 8396.
Two limits may apply to your credit.
A limit based on the credit rate, and
A limit based on your tax.
If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, the credit must be divided based on the interest held by each person.
John and his brother, George, were issued an MCC. They used it to get a mortgage on their main home. John has a 60% ownership interest in the home, and George has a 40% ownership interest in the home. John paid $5,400 mortgage interest this year and George paid $3,600.
The MCC shows a credit rate of 25% and a certified indebtedness amount of $130,000. The loan amount (mortgage) on their home is $120,000. The credit is limited to $2,000 because the credit rate is more than 20%.
John figures the credit by multiplying the mortgage interest he paid this year ($5,400) by the certificate credit rate (25%) for a total of $1,350. His credit is limited to $1,200 ($2,000 × 60%).
George figures the credit by multiplying the mortgage interest he paid this year ($3,600) by the certificate credit rate (25%) for a total of $900. His credit is limited to $800 ($2,000 × 40%).
If your allowable credit is reduced because of the limit based on your tax, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first.
You receive a mortgage credit certificate from State X. This year, your regular tax liability is $1,100, you owe no alternative minimum tax, and your mortgage interest credit is $1,700. You claim no other credits. Your unused mortgage interest credit for this year is $600 ($1,700 − $1,100). You can carry forward this amount to the next 3 years or until used, whichever comes first.
If you refinance your original mortgage loan on which you had been given an MCC, you must get a new MCC to be able to claim the credit on the new loan. The amount of credit you can claim on the new loan may change. Table 2 summarizes how to figure your credit if you refinance your original mortgage loan.
|IF you get a new (reissued) MCC and the amount of your new mortgage is ...||THEN the interest you claim on Form 8396, line 1, is* ...|
|smaller than or equal to the certified indebtedness amount on the new MCC||all the interest paid during the year on your new mortgage.|
|larger than the certified indebtedness amount on the new MCC||interest paid during the year on your new mortgage multiplied by the following fraction.|
amount on your new MCC
|original amount of your
|*The credit using the new MCC can't be more than the credit using the old MCC.
See New MCC can't increase your credit , later.
An issuer may reissue an MCC after you refinance your mortgage. If you didn't get a new MCC, you may want to contact the state or local housing finance agency that issued your original MCC for information about whether you can get a reissued MCC.
Basis is your starting point for figuring a gain or loss if you later sell your home, or for figuring depreciation if you later use part of your home for business purposes or for rent.
While you own your home, you may add certain items to your basis. You may subtract certain other items from your basis. These items are called adjustments to basis and are explained later under Adjusted Basis .
It is important that you understand these terms when you first acquire your home because you must keep track of your basis and adjusted basis during the period you own your home. You also must keep records of the events that affect basis or adjusted basis. See Keeping Records , later.
How you figure your basis depends on how you acquire your home. If you buy or build your home, your cost is your basis. If you receive your home as a gift, your basis is usually the same as the adjusted basis of the person who gave you the property. If you inherit your home from a decedent, different rules apply depending on the date of the decedent's death. Each of these topics is discussed later.
The cost of your home, whether you purchased it or constructed it, is the amount you paid for it, including any debt you assumed.
The cost of your home includes most settlement or closing costs you paid when you bought the home. If you built your home, your cost includes most closing costs paid when you bought the land or settled on your mortgage. See Settlement or closing costs , later.
If you elect to deduct the sales taxes on the purchase or construction of your home as an itemized deduction on Schedule A (Form 1040), you can't include the sales taxes as part of your cost basis in the home.
To figure the basis of property you receive as a gift, you must know its adjusted basis (defined later) to the donor just before it was given to you, its fair market value (FMV) at the time it was given to you, and any gift tax paid on it.
Pub. 551 gives more information, including examples, on figuring your basis when you receive property as a gift.
Your basis in a home you inherited is generally the fair market value of the home on the date of the decedent's death or on the alternative valuation date if the personal representative for the estate chooses to use alternative valuation.
If an estate tax return was filed, your basis is generally the value of the home listed on the estate tax return. If you received a Schedule A (Form 8971) statement from an executor of an estate or other person required to file an estate tax return after July 2015, you may be required to report a basis consistent with the estate tax value of the property.
If an estate tax return wasn't filed, your basis is the appraised value of the home at the decedent's date of death for state inheritance or transmission taxes.
For more information on consistent basis reporting, see Column (e)—Cost or Other Basis in the instructions for Form 8949. For more information on basis of inherited property generally, see Pub. 551 and Pub. 559.
If you inherited your home from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, refer to the information provided by the executor or see Pub. 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, available at IRS.gov/Pub/IRS-Prior/p4895–2011.pdf.
While you own your home, various events may take place that can change the original basis of your home. These events can increase or decrease your original basis. The result is called adjusted basis. See Table 3 for a list of some of the items that can adjust your basis.
This table lists examples of some items that generally will increase or decrease your basis in your home. It isn't intended to be all-inclusive.
|Increases to Basis||Decreases to Basis|
You put wall-to-wall carpeting in your home 15 years ago. Later, you replaced that carpeting with new wall-to-wall carpeting. The cost of the old carpeting you replaced is no longer part of your home's adjusted basis.
Keeping full and accurate records is vital to properly report your income and expenses, to support your deductions and credits, and to know the basis or adjusted basis of your home. These records include your purchase contract and settlement papers if you bought the property, or other objective evidence if you acquired it by gift, inheritance, or similar means. You should keep any receipts, canceled checks, and similar evidence for improvements or other additions to the basis. In addition, you should keep track of any decreases to the basis such as those listed in Table 3.
Keep this for your records. Also, keep receipts or other proof of improvements.
||Remove from this record any improvements that are no longer part of your main home. For example, if you put wall-to-wall carpeting in your home and later replace it with new wall-to-wall carpeting, remove the cost of the first carpeting.|
Type of Improvement
Type of Improvement
|Additions:||Heating & Air
|Bathroom||Central air conditioning|
|Lawn & Grounds:||Lighting fixtures|
|Retaining wall||Soft water system|
|Sprinkler system||Filtration system|
|Intercom||Pipes and duct work|
|Storm windows and doors||Built-in appliances|
|Central vacuum||Bathroom modernization|
If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
Getting answers to your tax questions. On IRS.gov, get answers to your tax questions anytime, anywhere.
Go to IRS.gov/Help for a variety of tools that will help you get answers to some of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal Income Tax for Individuals, which features details on tax-saving opportunities, 2018 tax changes, and thousands of interactive links to help you find answers to your questions. View it online in HTML, as a PDF, or download it to your mobile device as an eBook.
You may also be able to access tax law information in your electronic filing software.
TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
Your problem is causing financial difficulty for you, your family, or your business;
You face (or your business is facing) an immediate threat of adverse action; or
You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.
TAS has offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at 877-777-4778.
TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which shows you how the new tax law may change your future tax filings and helps you plan for these changes. The information is categorized by tax topic in the order of the IRS Form 1040. Go to TaxChanges.us for more information.
LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/LITCmap or see IRS Pub. 4134, Low Income Taxpayer Clinic List.
- Basis, Basis
- Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs
- Escrow accounts, Escrow accounts.
- HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs
- Homeowners association assessments, Homeowners’ association assessments.
- House payment, Your house payment.
- Housing allowance, minister or military, Minister's or military housing allowance.
- Keeping records, Keeping Records
- MCC (Mortgage credit certificate), Who qualifies.
- Minister's or military housing allowance, Minister's or military housing allowance.
- Mortgage credit certificate (MCC), Who qualifies.
- Mortgage interest
- Credit, Mortgage Interest Credit
- Deduction, Deductible Mortgage Interest
- Late payment charge, Late payment charge on mortgage payment.
- Paid at settlement, Mortgage Interest Paid at Settlement
- Refund, Refund of home mortgage interest., Refund of overpaid interest.
- Statement, Mortgage Interest Statement
- Mortgage prepayment penalty, Mortgage prepayment penalty.
- Sales taxes, Sales Taxes
- SBA Disaster loans, SBA disaster home loans.
- Settlement or closing costs
- Stamp taxes, Transfer taxes (or stamp taxes).
- State and local real estate taxes, State and Local Real Estate Taxes
- Statement, mortgage interest, Mortgage Interest Statement
- What you can and can’t deduct, What You Can and Can’t Deduct