Part II explains how your deduction for home mortgage

interest may be limited. It contains Table 1, which is a worksheet you can use to figure the limit on your deduction.

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.

You can send us comments through IRS.gov/ FormComments . Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/

Publication 936 (2025) Catalog Number 10426G Oct 28, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.

Useful Items You may want to see:

Publication

504 523 527 530

504 Divorced or Separated Individuals

530 Tax Information for Homeowners

523 Selling Your Home

527 Residential Rental Property

See How To Get Tax Help at the end of this publication for information about getting these publications.