Publication 936 - Home Mortgage Interest Deduction - Department Of Treasury - 2004
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16Publication 936
Contents
Cat. No. 10426G
Reminders . . . . . . . . . . . . . . . . . . . . . . 1
Department
Home
of the
Introduction . . . . . . . . . . . . . . . . . . . . . 1
Treasury
Mortgage
Internal
Part I. Home Mortgage Interest . . . . . . . 2
Revenue
Secured Debt . . . . . . . . . . . . . . . . . 2
Service
Qualified Home . . . . . . . . . . . . . . . . 2
Interest
Special Situations . . . . . . . . . . . . . . 4
Points . . . . . . . . . . . . . . . . . . . . . . 5
Mortgage Interest Statement . . . . . . . 7
Deduction
How To Report . . . . . . . . . . . . . . . . 7
Special Rule for Tenant-
Stockholders in Cooperative
Housing Corporations . . . . . . . . . 7
For use in preparing
Part II. Limits on Home Mortgage
Interest Deduction . . . . . . . . . . . . . 8
2004
Home Acquisition Debt . . . . . . . . . . . 8
Returns
Home Equity Debt . . . . . . . . . . . . . . 9
Grandfathered Debt . . . . . . . . . . . . . 10
Table 1 Instructions . . . . . . . . . . . . . 10
How To Get Tax Help . . . . . . . . . . . . . . 13
Index . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Reminders
Personal interest. Personal interest is not de-
ductible. Examples of personal interest include
interest on a loan to purchase an automobile for
personal use and credit card and installment
interest incurred for personal expenses.
But you may be able to deduct interest you
pay on a qualified student loan. For details, see
Publication 970, Tax Benefits for Education.
Limit on itemized deductions. Certain item-
ized deductions (including home mortgage inter-
est) are limited if your adjusted gross income is
more than $142,700 ($71,350 if you are married
filing separately). For more information, see the
instructions for Schedule A (Form 1040).
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
This publication discusses the rules for deduct-
ing home mortgage interest.
Get forms and other information
Part I contains general information on home
faster and easier by:
mortgage interest, including points. It also ex-
plains how to report deductible interest on your
Internet •
tax return.
Part II explains how your deduction for home
FAX •
mortgage interest may be limited. It contains
703–368–9694 (from your fax machine)
Table 1, which is a worksheet you may use to
figure the limit on your deduction.
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