Publication 936 - Home Mortgage Interest Deduction - 2011
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Contents
Cat. No. 10426G
What’s New . . . . . . . . . . . . . . . . . . . . . 1
Home
Department
of the
Reminders . . . . . . . . . . . . . . . . . . . . . . 1
Treasury
Introduction . . . . . . . . . . . . . . . . . . . . . 1
Mortgage
Internal
Part I. Home Mortgage Interest . . . . . . . 2
Revenue
Secured Debt . . . . . . . . . . . . . . . . . . 2
Service
Qualified Home . . . . . . . . . . . . . . . . . 2
Interest
Special Situations . . . . . . . . . . . . . . . 4
Points . . . . . . . . . . . . . . . . . . . . . . . 5
Mortgage Insurance Premiums . . . . . . . 7
Deduction
Form 1098, Mortgage Interest
Statement . . . . . . . . . . . . . . . . . 7
How To Report . . . . . . . . . . . . . . . . . 8
Special Rule for Tenant-
Stockholders in Cooperative
Housing Corporations . . . . . . . . . 8
For use in preparing
Part II. Limits on Home Mortgage
2011
Interest Deduction . . . . . . . . . . . . . 8
Returns
Home Acquisition Debt . . . . . . . . . . . . 9
Home Equity Debt . . . . . . . . . . . . . . . 9
Grandfathered Debt . . . . . . . . . . . . . 10
Worksheet To Figure Your Loan
Limit and Your Deduction . . . . . . . 11
How To Get Tax Help . . . . . . . . . . . . . . 13
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 15
What’s New
Future developments. The IRS has created
a page on IRS.gov for more information about
Publication 936, at Infor-
mation about any future developments affecting
Publication 936 (such as legislation enacted af-
ter we release it) will be posted on that page.
Hardest Hit Fund and Emergency Homeown-
ers’ 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 the mortgage during the year. For
details, see
Hardest Hit Fund and Emergency
Homeowners’ Loan Programs
under Special
Situations, later.
Reminders
Photographs of missing children. The Inter-
nal Revenue Service is a proud partner with the
National Center for Missing and Exploited Chil-
dren. 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.
Introduction
Get forms and other information
This publication discusses the rules for deduct-
faster and easier by:
ing home mortgage interest.
Part I contains general information on home
mortgage interest, including points and mort-
Internet
IRS.gov
gage insurance premiums. It also explains how
to report deductible interest on your tax return.
Dec 05, 2011
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