2012 mortgage credit certificate program - Broward County! - broward-2025

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The document is a Program Manual for the Housing Finance Authority of Broward County, Florida, detailing the 2012 Mortgage Credit Certificate (MCC) Program. It aims to assist low and moderate-income individuals in acquiring affordable housing by providing tax credits based on mortgage interest payments. The manual outlines eligibility requirements, loan processing procedures, definitions, and various forms necessary for participation in the program. It also explains the implications of recapture taxes if properties are sold within nine years of purchase and includes guidelines for lenders and participants involved in the program.
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The MCC tax credit remains in place for the life of the mortgage, so long as the residence remains the borrowers principal residence. The total MCC tax credit for each year cannot exceed the recipients total federal income tax liability for that year, after accounting for all other credits and deduc tions.
0:12 1:21 If you are unsure if you have an MCC. Contact your mortgage lender or local housing agency forMoreIf you are unsure if you have an MCC. Contact your mortgage lender or local housing agency for assistance. To learn more check out these links which you can click in the description.
The Mortgage Credit Certificate (MCC) Program offers qualified first-time homebuyers a Federal income tax credit. The credit can reduce potential Federal income tax liability, creating additional net spendable income for qualified first-time homebuyers to possibly use toward their monthly mortgage payment.
Form 8396 Mortgage Interest Credit is separate from Form 1098 Mortgage Interest Statement you receive from your bank or financial institution for mortgage interest paid.
If you refi, you will lose the MCC.

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The Mortgage Tax Credit Certificate (MCC) program was established by the Deficit Reduction Act of 1984 and was modified by the Tax Reform Act of 1986.
The MCC is in effect for the life of the loan as long as the home remains the borrowers principal residence. The MCC is not transferable to a new loan when refinancing, nor can it be assigned or transferred to a new buyer or another home.

Related links

Florida Finance Housing Corporation 2013 Annual Report

Apr 9, 2018 used the Mortgage Credit Certificate Program, which provides an annual tax credit that can result in a savings of up to $2,000 per year. To

Learn more
Revenue Procedure

Issuers of qualified mortgage bonds and issuers of mortgage credit certificates may rely on these safe harbors to satisfy the requirements of sections. 143(e)

Learn more

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