Publication 936 - Home Mortgage Interest Deduction - 2011 Page 15
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16To 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
F
Investments:
Mortgages:
Average mortgage balance and
Assistance payments (under
Acquisition debt . . . . . . . . . . . . 2,
9
Fair market value (FMV) . . . . .
10
total amount of interest
sec. 235 of National Housing
Alimony . . . . . . . . . . . . . . . . . . . . . .
Fees:
4
allowable . . . . . . . . . . . . . . . .
13
Act) . . . . . . . . . . . . . . . . . . . . . .
4
Appraisal . . . . . . . . . . . . . . . . . . .
7
Amortization:
Mortgage proceeds used
Average balance . . . . . . . . . . .
10
Notaries . . . . . . . . . . . . . . . . . . . .
7
Points . . . . . . . . . . . . . . . . . . . . . .
5
for . . . . . . . . . . . . . . . . . . . . . . 5,
8
Date of . . . . . . . . . . . . . . . . . . . . .
9
Points (See Points)
Appraisal fees . . . . . . . . . . . . . . . .
7
Ending early . . . . . . . . . . . . . . . .
7
Figures (See Tables and figures)
Armed forces:
Late qualifying . . . . . . . . . . . . . .
9
Form 1040, Schedule A . . . . . . . 8,
Housing allowance . . . . . . . . . .
4
J
Line-of-credit . . . . . . . . . . . . . . .
10
12
Assistance (See Tax help)
Joint returns . . . . . . . . . . . . . . . . .
4
Mixed-use . . . . . . . . . . . . . . . . .
11
Form 1040, Schedule C or
Average mortgage
Preparation costs for note or
C-EZ . . . . . . . . . . . . . . . . . . . . . .
12
balance . . . . . . . . . . . . . . . . . . .
10
deed of trust . . . . . . . . . . . . . .
7
L
Form 1040, Schedule E . . . . . .
12
Proceeds invested in
Form 1040, Schedule F . . . . . .
12
Lender mortgage
tax-exempt securities . . . . . .
5
B
statements . . . . . . . . . . . . . . . .
10
Form 1098:
Proceeds used for
Borrowers:
Mortgage insurance
Limits:
business . . . . . . . . . . . . . . . . . .
8
More than one . . . . . . . . . . . . . .
8
premiums . . . . . . . . . . . . . . . 7,
8
Cooperative housing, mortgage
Proceeds used for
Seller-paid points, treatment by
Mortgage interest . . . . 1, 4, 7,
8
interest deduction . . . . . . . . .
8
investment . . . . . . . . . . . . . . . .
8
buyer . . . . . . . . . . . . . . . . . . . . .
7
Deductibility of mortgage
Form 8396:
Qualified loan limit . . . . . . 10,
11
Business:
insurance premiums . . . . . . .
7
Mortgage interest credit . . . . . .
4
Refinanced . . . . . . . . . . . 5, 9,
10
Average mortgage balance,
Deductibility of points . . . . . . . .
7
Reverse . . . . . . . . . . . . . . . . . . . .
4
Free tax services . . . . . . . . . . . .
13
Home acquisition debt . . . . . . .
9
total amount of interest
Statements provided by
Home equity debt . . . . . . . . . . .
9
otherwise allowable to each
lender . . . . . . . . . . . . . . . . . . .
10
G
Home mortgage interest
activity . . . . . . . . . . . . . . . . . . .
13
To buy, build, or improve . . . . .
9
Grandfathered debt . . . . . . . 2,
10
deduction . . . . . . . . . . . . . . . . .
8
Mortgage proceeds used
Wraparound . . . . . . . . . . . . . . . .
2
for . . . . . . . . . . . . . . . . . . . . . . . .
8
Ground rents . . . . . . . . . . . . . . . . .
Qualified loan limit . . . . . . 10,
11
4
Line-of-credit mortgage . . . . .
10
N
Loans (See also
H
C
Nonredeemable ground
Mortgages) . . . . . . . . . . . . . . . 8,
9
Hardest Hit Fund
rents . . . . . . . . . . . . . . . . . . . . . . .
4
Clergy:
Home improvement,
Program . . . . . . . . . . . . . . . . . 1,
4
Notary fees . . . . . . . . . . . . . . . . . . .
7
Ministers’ and military housing
points . . . . . . . . . . . . . . . . . . . .
5
Help (See Tax help)
allowance . . . . . . . . . . . . . . . . .
4
Qualified loan limit . . . . . . . . . .
11
Home:
Cooperative housing . . . . 2, 5,
8
O
Acquisition debt . . . . . . . . . . . 2,
9
Cost of home or
M
Office in home . . . . . . . . . . . . . . .
4
Construction . . . . . . . . . . . . . . . .
4
improvements . . . . . . . . . . . . . .
9
Cost of . . . . . . . . . . . . . . . . . . . . .
9
Main home . . . . . . . . . . . . . . . . . . .
2
Credits:
Destroyed . . . . . . . . . . . . . . . . . .
4
Married taxpayers . . . . . . . . . . . .
4
P
Mortgage interest . . . . . . . . . . .
4
Divided use . . . . . . . . . . . 3, 9,
10
Military housing
Penalties:
Equity debt . . . . . . . . . . . . . . . 2,
9
allowance . . . . . . . . . . . . . . . . . .
4
Mortgage prepayment . . . . . . .
4
D
Equity debt only (Table
Ministers’ housing
Points . . . . . . . . . . . . . . . . . . . . . .
5-7
1) . . . . . . . . . . . . . . . . . . . . . . .
10
Date of mortgage . . . . . . . . . . . . .
9
allowance . . . . . . . . . . . . . . . . . .
4
Claiming deductible . . . . . . . .
12
Fair market value . . . . . . . . . . .
10
Debt:
Missing children, photographs
Exception to general rule . . . .
5
Grandfathered debt . . . . . . . 2,
10
Choice to treat as not secured
of . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Excess . . . . . . . . . . . . . . . . . . . . .
7
Improvement loan, points . . . .
5
by home . . . . . . . . . . . . . . . . . .
2
Mixed-use mortgages . . . . . . .
11
Funds provided less than . . . .
7
Main . . . . . . . . . . . . . . . . . . . . . . . .
2
Grandfathered . . . . . . . . . . . 2,
10
More information (See Tax help)
General rule . . . . . . . . . . . . . . . .
5
Mortgage interest (See
Home acquisition . . . . . . . . . . 2,
9
Home improvement loans . . . .
5
Mortgage insurance
Mortgage interest)
Home equity . . . . . . . . . . . . . . 2,
9
Seller paid . . . . . . . . . . . . . . . . . .
7
premiums . . . . . . . . . . . . . . . . . .
7
Office in . . . . . . . . . . . . . . . . . . . .
4
Home equity only (Table
Prepaid interest . . . . . . . . . . . . 4,
Claiming deductible . . . . . . . .
13
8
Qualified . . . . . . . . . . . . . . . . . . . .
2
1) . . . . . . . . . . . . . . . . . . . . . . .
10
Prepayment penalties . . . . . . . .
4
Mortgage interest . . . . . . . . . . . .
2
Renting out part of . . . . . . . . . . .
4
Not secured by home . . . . . . . .
2
Cooperative housing . . . . . . . . .
8
Publications (See Tax help)
Sale of . . . . . . . . . . . . . . . . . . . . . .
4
Secured . . . . . . . . . . . . . . . . . . . .
2
Second . . . . . . . . . . . . . . . . . . . . .
2
Credit . . . . . . . . . . . . . . . . . . . . . .
4
Deductions:
Time-sharing
Fully deductible interest . . . . . .
2
Q
Home office . . . . . . . . . . . . . . . . .
4
Home mortgage interest . . . . . 1,
arrangements . . . . . . . . . . . . .
4
Mortgage insurance
Qualified homes . . . . . . . . . . . . . .
2
2,
4
Housing allowance:
premiums . . . . . . . . . . . . . . . .
13
Qualified loan limit:
How to report . . . . . . . . . . . . . . .
8
Ministers and military . . . . . . . .
4
Mortgage interest (See
Late payment charges . . . . . . .
4
Average mortgage
Mortgage interest)
Limits on deduction . . . . . . . . . .
8
balance . . . . . . . . . . . . . . . . . .
10
I
Points . . . . . . . . . . . . . . . . . . . 5,
12
Worksheet to figure (Table
Ministers’ and military housing
Deed preparation costs . . . . . .
7
Improvements:
1) . . . . . . . . . . . . . . . . . . . . . . .
11
allowance . . . . . . . . . . . . . . . . .
4
Divorced taxpayers . . . . . . . . . 4,
9
Cost of . . . . . . . . . . . . . . . . . . . . .
9
Prepaid interest . . . . . . . . . . . 4,
8
Home acquisition debt . . . . . . .
9
Prepayment penalty . . . . . . . . .
4
R
Points . . . . . . . . . . . . . . . . . . . . . .
5
Refunds . . . . . . . . . . . . . . . . . . 5,
8
E
Redeemable ground rents . . . .
4
Substantial . . . . . . . . . . . . . . . . . .
9
Sale of home . . . . . . . . . . . . . . . .
4
Emergency Homeowners’ Loan
Refinancing . . . . . . . . . . . . . . . . . .
5
Interest (See also Mortgage
Special situations . . . . . . . . . . .
4
Program . . . . . . . . . . . . . . . . . 1,
4
Grandfathered debt . . . . . . . . .
10
interest) . . . . . . . . . . . . . . . . . . . .
2
Statement . . . . . . . . . . . . . . . . . .
7
Home acquisition debt . . . . . . .
9
Equity debt . . . . . . . . . . . . . . 2,
9-10
Interest rate method . . . . . . . .
10
Where to deduct . . . . . . . . . . .
12
Equity debt only (Table
Refunded . . . . . . . . . . . . . . . . . 5,
8
Worksheet to figure (Table
Refunds:
1) . . . . . . . . . . . . . . . . . . . . . . .
10
Where to deduct . . . . . . . . . . .
12
1) . . . . . . . . . . . . . . . . . . . . . . .
11
Mortgage interest . . . . . . . . . 5,
8
Publication 936 (2011)
Page 15
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