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okay for this video i wanted to cover the irs form 8396 this is a mortgage interest credit form uh that is attached to your form 1040 tax return and so a taxpayer would include this form if they have an mcc uh approved loan and they may mortgage interest payments during the year which they are allowed to take a federal tax credit for uh an applicable percentage of that mortgage interest paid during the year so ive got a sample 8396 in front of us thats going along with the 1040 that well look at and then i also have one slide here where we will look at some of the mcc program background and then the fact pattern that well use to complete the 8396. so what is the mcc program well it was established in 84 and then it was amended again in 86 i believe and effectively what this is done what this is doing here is it allows first-time home buyers to take a federal tax credit for a percentage of the mortgage interest theyre paying during the year so its a government subsidy to try to he
