Publication 936 - Home Mortgage Interest Deduction - 2003 Page 15
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15To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
H
Q
Married taxpayers . . . . . . . . 4
Military housing
Acquisition debt . . . . . . . . . 8
Help (See Tax help)
Qualified home . . . . . . . . . . 2
allowance . . . . . . . . . . . . . 4
Appraisal fees . . . . . . . . . . . 5
Home:
Minister’s housing
Acquisition debt . . . . . . . 2, 8
Assistance (See Tax help)
R
Construction . . . . . . . . . . . 4
allowance . . . . . . . . . . . . . 4
Average mortgage
Redeemable ground rents . . . 4
Cost of . . . . . . . . . . . . . . . 8
Mixed-use mortgage . . . . . . 11
balance . . . . . . . . . . . . . 10
Refinancing:
Destroyed . . . . . . . . . . . . . 4
More information (See Tax help)
Grandfathered debt . . . . . . 10
Divided use . . . . . . . . . . . . 3
Mortgage:
B
Home acquisition debt . . . . . 8
Equity debt . . . . . . . . . . 2, 8
Assistance payments . . . . . 4
Points, deductibility . . . . . . . 5
Borrowers . . . . . . . . . . . . . . 7
Equity debt only (Table
Average balance . . . . . . . 10
Refunds . . . . . . . . . . . . . 4, 7
Business, mortgage
1) . . . . . . . . . . . . . . . . 10
Date of . . . . . . . . . . . . . . . 8
Reminders, important . . . . . . 1
proceeds used for . . . . . . . 7
Improvement loan, points . . . 5
Ending early . . . . . . . . . . . 5
Rental payments . . . . . . . . . 4
Main . . . . . . . . . . . . . . . . . 2
Insurance premiums . . . . . . 5
Renting home . . . . . . . . . 3, 4
Mortgage interest . . . . . . . . 2
C
Late qualifying . . . . . . . . . . 8
Mortgage to buy, build,
Line-of-credit . . . . . . . . . . 10
Comments . . . . . . . . . . . . . 2
improve . . . . . . . . . . . . . 8
S
Mixed-use . . . . . . . . . . . . 11
Cooperative apartment
Office in . . . . . . . . . . . . . . 4
Prepayment penalty . . . . . . 4
owner . . . . . . . . . . . . . 5, 7
Sale of home . . . . . . . . . . . . 4
Part not qualified . . . . . . 8, 10
Proceeds invested in
Corporation, cooperative
Second home . . . . . . . . . 2, 5
Qualified . . . . . . . . . . . . . . 2
tax-exempt securities . . . . 4
housing . . . . . . . . . . . . . . 7
Secured debt . . . . . . . . . . . . 2
Rented . . . . . . . . . . . . . 3, 4
Proceeds used for
Credit, mortgage interest . . . 4
Seller-paid points . . . . . . . . . 5
Sale of . . . . . . . . . . . . . . . 4
business . . . . . . . . . . . . 7
Separated individuals . . . . . . 4
Second . . . . . . . . . . . . . . . 2
Proceeds used for
D
Substantial improvement . . . 8
Service fees . . . . . . . . . . . . 5
investment . . . . . . . . . . . 7
Housing allowance:
Stock, cooperative
Debt:
Refinanced . . . . . . . . 5, 8, 10
Military . . . . . . . . . . . . . . . 4
housing . . . . . . . . . . . . . . 7
Grandfathered . . . . . . . . 2, 10
To buy, build or improve . . . 8
Ministers . . . . . . . . . . . . . . 4
Grandfathered
Suggestions . . . . . . . . . . . . 2
Wraparound . . . . . . . . . . . 2
refinanced . . . . . . . . . . 10
How to report . . . . . . . . . . . 7
Mortgage interest:
Higher than limit . . . . . . . . . 9
Credit . . . . . . . . . . . . . . . . 4
T
Home acquisition . . . . . . 2, 8
How to report . . . . . . . . . . . 7
I
Table 1 Instructions . . . . . . 10
Home equity . . . . . . . . . 2, 8
Late payment charge . . . . . 4
Important reminders . . . . . . . 1
Tax help . . . . . . . . . . . . . . 13
Home equity only (Table
Limits on deduction . . . . . . . 8
Improvement:
Tax-exempt securities,
1) . . . . . . . . . . . . . . . . 10
Refunds . . . . . . . . . . . . 4, 7
Cost of . . . . . . . . . . . . . . . 8
mortgage proceeds
Not secured . . . . . . . . . . . . 2
Statement . . . . . . . . . . . . . 7
Substantial . . . . . . . . . . . . 8
invested in . . . . . . . . . . . . 4
Refinanced home
Instructions for Table 1 . . . 10
Taxpayer Advocate . . . . . . 13
acquisition . . . . . . . . . . . 8
N
Interest:
Tenant-Stockholders . . . . . . 7
Secured . . . . . . . . . . . . . . 2
Nonredeemable ground
Cooperative housing . . . . . . 7
Deed preparation fees . . . . . 5
Third party designee . . . . . . 1
rent . . . . . . . . . . . . . . . . . 4
Fully deductible . . . . . . . . . 2
Time-sharing . . . . . . . . . . . . 4
Designee, third party . . . . . . 1
Notary fees . . . . . . . . . . . . . 5
Home mortgage . . . . . . . . . 2
TTY/TDD information . . . . . 13
Divorce, acquiring interest in
Personal . . . . . . . . . . . . . . 1
home because of . . . . . . . 8
Prepaid . . . . . . . . . . . . . 4, 7
O
Divorced individuals . . . . . . 4
V
Rate method . . . . . . . . . . 10
Office in home . . . . . . . . . . . 4
VA funding fees . . . . . . . . . . 5
Refunded . . . . . . . . . . . . . 7
E
Where to deduct . . . . . . . . 11
Value, fair market . . . . . . . . 10
P
Equity debt . . . . . . . . . . . . . 8
Investment, mortgage
Payments of rent . . . . . . . . . 4
proceeds used for . . . . . . . 7
W
Personal interest . . . . . . . . . 1
F
Where to deduct interest
Points:
L
expense . . . . . . . . . . . . . 11
Fair market value . . . . . . . . 10
Claiming deductible . . . . . . 12
Late payment charge . . . . . . 4
Worksheet to figure:
Fees for services . . . . . . . . . 5
Defined . . . . . . . . . . . . . . . 5
Average mortgage
Limits:
Form:
Exception to general rule . . . 5
Home acquisition debt . . . . . 8
balance . . . . . . . . . . . . 10
1098 . . . . . . . . . . . . . . 7, 8
Excess . . . . . . . . . . . . . . . 5
Home equity debt . . . . . . . . 9
Deductible home mortgage
8396 . . . . . . . . . . . . . . . . 4
Funds provided are less
Itemized deductions . . . . . . 1
interest . . . . . . . . . . . . . 9
Free tax services . . . . . . . . 13
than . . . . . . . . . . . . . . . 5
On home mortgage interest
Qualified loan limit . . . . . . . 9
General rule . . . . . . . . . . . 5
deduction . . . . . . . . . . . . 8
Wraparound mortgage . . . . . 2
G
Second home . . . . . . . . . . 5
Line-of-credit mortgage . . . 10
Seller paid . . . . . . . . . . . . . 5
Grandfathered debt . . . . . 2, 10
Loan, home improvement . . . 5
Prepaid interest . . . . . . . 4, 5, 7
Ground rents . . . . . . . . . . . . 4
Prepayment penalty . . . . . . . 4
M
Publications (See Tax help)
Main home . . . . . . . . . . . . . 2
Page 15
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