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2017 Publication 936
31 Jan 2018 This publication discusses the rules for deduct- ing home mortgage interest. Part I contains general information on home mortgage interest
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What Are Patronage Refunds?
The principal requirement for qualification is consent by the patron to include the total amount of the patronage refund or per- unit retain in taxable income.
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1026.40 Requirements for home equity plans.
The first category consists of plans that permit minimum payment of only accrued finance charges (interest only plans). Repayment of the reverse mortgage
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