Line 10

On line 10, enter mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement .

Home mortgage interest limited: If your home mortgage interest deduction is limited, you may only enter on line 10 the deductible mortgage interest and points that were reported to you on federal Form 1098. For more information about when your deduction is limited, see Limit on home mortgage interest .

Refund of overpaid interest: If your federal Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the amount of the refund. Instead, see Itemized deductions and review 2023 IRS Publication 525, Taxable and Nontaxable Income.

Interest reported on someone else’s federal Form 1098: If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s federal Form 1098, report your share of the interest on line 11 (see Line 11 instructions).

Federal Form 1098 does not show all interest paid: If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 10 and keep an explanation of the difference with your tax records.

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Line 10

Official source

On line 10, enter mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement .

Home mortgage interest limited: If your home mortgage interest deduction is limited, you may only enter on line 10 the deductible mortgage interest and points that were reported to you on federal Form 1098. For more information about when your deduction is limited, see Limit on home mortgage interest .

Refund of overpaid interest: If your federal Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the amount of the refund. Instead, see Itemized deductions and review 2023 IRS Publication 525, Taxable and Nontaxable Income.

Interest reported on someone else’s federal Form 1098: If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s federal Form 1098, report your share of the interest on line 11 (see Line 11 instructions).

Federal Form 1098 does not show all interest paid: If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 10 and keep an explanation of the difference with your tax records.