skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Mortgage
menu link iconFormsmenu link iconPublicationsmenu link iconFAQs
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax ReturnTopic Screen for this Form
Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss AllocationTopic Screen for this Form
2013 Form 1098 Mortgage Interest Statement (Info Copy Only)
2012 Form 1098 Mortgage Interest Statement (Info Copy Only)Topic Screen for this Form
2012  Instructions for Form 1098, Mortgage Interest Statement
2012  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2013 Form 1098-MA Mortgage Assistance Payments
2012 Form 1098-MA Mortgage Assistance PaymentsTopic Screen for this Form
2012  General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 8329 Lender's Information Return for Mortgage Credit Certificates (MCCs)Topic Screen for this Form
Form 8330 Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs)Topic Screen for this Form
Form 8396 Mortgage Interest CreditTopic Screen for this Form
Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt ObligationsTopic Screen for this Form
Form 8828 Recapture of Federal Mortgage SubsidyTopic Screen for this Form
Instructions for Form 8828, Recapture of Federal Mortgage Subsidy
Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual InterestsTopic Screen for this Form
Principal Publications Publications
horizontal rule
Related Publications
Publication 785 Purchase Money Mortgages and Subordination of the Federal Tax LienPDF version of this PublicationTopic Screen for this Publication
Publication 936 Home Mortgage Interest DeductionIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 938 Real Estate Mortgage Investment Conduits (REMICS) Reporting Information (And Other Collateralized Debt Obligations (CDOs))PDF version of this PublicationTopic Screen for this Publication
Publication 4705 Overview: Mortgage Debt ForgivenessPDF version of this PublicationTopic Screen for this Publication
Publication 4705-SP Overview: Mortgage Debt Forgiveness (Spanish version)PDF version of this PublicationTopic Screen for this Publication
heading icon Frequently Asked Questions
FAQ - Itemized Deductions, Standard Deductions
Is the mortgage interest and property tax on a second residence deductible? The mortgage interest on a second...
FAQ - Itemized Deductions, Standard Deductions
I have a mortgage for land that I intend to build a home on. Can the interest be deducted for the mortgage?...
FAQ - Itemized Deductions, Standard Deductions
Is interest on a home equity line of credit deductible as a second mortgage? You may deduct home equity debt...
Related Topic Links
related topicAssumption of Mortgage
related topicAverage Mortgage Balance
related topicBuyer Assumes Mortgage
related topicDeductible Mortgage Interest
related topicDiscounted Mortgage Loan
related topicFirst-time Homebuyer Credit (FTHC) (FTHBC)
related topicHome Affordable Modification Program (HAMP)
related topicHome Mortgage Interest Deduction, Limits
related topicLate Payment Charge on Mortgage Payment
related topicLoan
related topicMortgage Assistance Payments under Section 235 of the National Housing Act
related topicMortgage Canceled
related topicMortgage Ending Early
related topicMortgage Insurance Premiums (MIP)
related topicMortgage Interest
related topicMortgage Interest Credit
related topicMortgage Interest Paid at Settlement
related topicMortgage Interest Refund
related topicMortgage Interest Statement
related topicMortgage Interest, Home
related topicMortgage Prepayment Penalty
related topicMortgage Proceeds Invested in Tax-exempt Securities
related topicMortgage Relief upon Sale or Other Disposition
related topicPrepaid Interest on Form 1098
related topicQualified Mortgage Insurance
related topicQualified Mortgage Insurance Premiums (MIP)
related topicQualified Principal Residence Indebtedness
related topicReal Estate Mortgage Investment Conduits (REMICs)
related topicRecapturing (Paying Back) a Federal Mortgage Subsidy
related topicRefinancing
related topicREMICs, FASITs, and Other Collateralized Debt Obligations (CDOs)
related topicReverse Mortgages
related topicSpecial Rules for Prepaid Mortgage Insurance