Line 8a

Official source

Enter on line 8a mortgage interest and points reported to you on Form 1098 unless one or more of the limits on home mortgage interest apply to you. For more information about these limits, see Limits on home mortgage interest , earlier.

Home mortgage interest limited.

If your home mortgage interest deduction is limited, see Pub. 936 to figure the amount of mortgage interest and points reported to you on Form 1098 that are deductible. Only enter on line 8a the deductible mortgage interest and points that were reported to you on Form 1098.

Refund of overpaid interest.

If your Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions forSchedule 1 (Form 1040), line 8z.

More than one borrower.

If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was your home, you can only deduct your share of the interest.

loading…

Line 8a

Official source

Enter on line 8a mortgage interest and points reported to you on Form 1098 unless one or more of the limits on home mortgage interest apply to you. For more information about these limits, see Limits on home mortgage interest , earlier.

Home mortgage interest limited.

If your home mortgage interest deduction is limited, see Pub. 936 to figure the amount of mortgage interest and points reported to you on Form 1098 that are deductible. Only enter on line 8a the deductible mortgage interest and points that were reported to you on Form 1098.

Refund of overpaid interest.

If your Form 1098 shows any refund of overpaid interest, don't reduce your deduction by the refund. Instead, see the instructions forSchedule 1 (Form 1040), line 8z.

More than one borrower.

If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was your home, you can only deduct your share of the interest.