Federal tax law
Publication 936 — Home Mortgage Interest Deduction
Federal tax law and IRS guidance as published — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 5 chapters · 9 sections
- Jurisdiction
- United States
Contents
▸Home Mortgage Interest Deduction
Overview▸2025 Returns
- Part I contains general information on home mortgage
▸Part II explains how your deduction for home mortgage
- Part I Qualified Loan Limit
- Part II Deductible Home Mortgage Interest
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