Publication 936 - Home Mortgage Interest Deduction - Department Of Treasury - 2008 Page 16
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Rent:
Separate returns . . . . . . . . . . . . .
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How to figure (Table
Nonredeemable ground
1) . . . . . . . . . . . . . . . . . . . . .
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Separated taxpayers . . . . . . . . .
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Valuation:
rents . . . . . . . . . . . . . . . . . . . . .
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Mortgage to buy, build, or
Spouses . . . . . . . . . . . . . . . . . . . . .
Fair market value . . . . . . . . . . . .
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4
Redeemable ground
improve home (Figure
Statements provided by
rents . . . . . . . . . . . . . . . . . . . . .
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C) . . . . . . . . . . . . . . . . . . . . . . . .
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lender . . . . . . . . . . . . . . . . . . . . .
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W
Rental payments . . . . . . . . . . . .
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Points (Figure B) . . . . . . . . . . . .
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Stock:
Worksheets:
Qualified loan limit worksheet
Renting of home:
Cooperative housing . . . . . . . . .
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Deductible home mortgage
(Table 1) . . . . . . . . . . . . . . . .
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Part of . . . . . . . . . . . . . . . . . . . . . .
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Suggestions for
interest . . . . . . . . . . . . . . . . . .
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Time-sharing
Tax credits:
publication . . . . . . . . . . . . . . . . .
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Qualified loan limit . . . . . . . . . .
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arrangements . . . . . . . . . . . . .
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Mortgage interest . . . . . . . . . . .
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Wraparound mortgages . . . . . .
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Repairs . . . . . . . . . . . . . . . . . . . . . .
Tax help . . . . . . . . . . . . . . . . . . . . .
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T
Reverse Mortgages . . . . . . . . . . .
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Tax-exempt securities:
Tables and figures:
Mortgage proceeds invested
Deductible home mortgage
in . . . . . . . . . . . . . . . . . . . . . . . .
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S
interest:
Taxpayer Advocate . . . . . . . . . .
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Sale of home . . . . . . . . . . . . . . . . .
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Fully deductible,
Time-sharing
Second home . . . . . . . . . . . . . . 2,
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determination of (Figure
arrangements . . . . . . . . . . . . . .
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Secured debt . . . . . . . . . . . . . . . . .
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A) . . . . . . . . . . . . . . . . . . . . . .
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TTY/TDD information . . . . . . . .
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Seller-paid points . . . . . . . . . . . .
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Page 16
Publication 936 (2008)
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