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It covers key requirements for deductibility, including itemizing deductions on Schedule A and having a qualified secured debt tied to a home in which the taxpayer has an ownership interest. It also describes limits that may apply, provides guidance on mortgage interest and mortgage insurance premiums, and outlines how to report deductible amounts.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":46,"@type":70,"position":76},"https://docshare.wps.com/template/paper-templates/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/publication-936-home-mortgage-interest-deduction-for-use-in-preparing-2025-returns/303454/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/publication-936-home-mortgage-interest-deduction-for-use-in-preparing-2025-returns/303454.png","ImageObject",442,249,{"name":88,"@type":89},"Mimi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What must I do to deduct home mortgage interest?","Question",{"text":109,"@type":110},"You must file Form 1040 or 1040-SR and itemize deductions on Schedule A. The mortgage must be a secured debt on a qualified home in which you have an ownership interest, and both you and the lender must intend repayment.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Can I deduct mortgage insurance premiums?",{"text":114,"@type":110},"No. The itemized deduction for mortgage insurance premiums has expired, so you can no longer claim it.",{"name":116,"@type":107,"acceptedAnswer":117},"Are home equity loan interest deductions available?",{"text":118,"@type":110},"Home equity loan interest is no longer deductible to the extent the loan proceeds were not used to buy, build, or substantially improve your home. 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The itemized deduction for mortgage insurance premiums has expired. You can no longer claim the deduction.  \nHome equity loan interest. No matter when the indebtedness was incurred, you can no longer deduct the interest from a loan secured by your home to the extent the loan proceeds weren't used to buy, build, or substantially improve your home.  \nHome mortgage interest. You can deduct home mortgage interest on the first $750,000 ($375,000 if married filing separately) of indebtedness. However, higher limitations ($1 million ($500,000 if married filing separately)) apply if you are deducting mortgage interest from indebtedness incurred before December 16, 2017.  \nFuture developments. For the latest information about developments related to Pub. 936, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub936)[ ](go to IRS.gov/Pub936)[IRS.gov/Pub936](go to IRS.gov/Pub936) .  \nPhotographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.  \nIntroduction  \nThis publication discusses the rules for deducting home mortgage interest.  \nPart I contains general information on home mortgage interest, including points. It also explains how to report deductible interest on your tax return.  \nPart II explains how your deduction for home mortgage interest may be limited. It contains Table 1, which is a worksheet you can use to figure the limit on your deduction.  \nComments and suggestions. We welcome your comments about this publication and suggestions for future editions.  \nYou can send us comments through  [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[FormComments](FormComments. Or)[. Or](FormComments. Or), you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  \nAlthough we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.  \nGetting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, goto the IRS Interactive Tax Assistant page at [IRS.gov/](IRS.gov/)  \nPublication 936 (2025) Catalog Number 10426G  \nOct 28, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\nHelp/ITA where you can find topics by using the search feature or viewing the categories listed.  \nGetting tax forms, instructions, and publications.  \nGo to [IRS.gov/Forms](IRS.gov/Forms) to download current and prior-year forms, instructions, and publications.  \nOrdering tax forms, instructions, and publications.  \n[Go to](Go to IRS.gov/OrderForms to order current)[ ](Go to IRS.gov/OrderForms to order current)[IRS.gov/OrderForms](Go to IRS.gov/OrderForms to order current)[ to order current](Go to IRS.gov/OrderForms to order current) forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you","cbCaimbxrLtrO3Yu","https://ap.wps.com/l/cbCaimbxrLtrO3Yu","pdf",1353191,23,"English","# Introduction\n## Part I. Home Mortgage Interest\n## Part II. Limits on the Deduction\n## Comments and Suggestions\n## Getting Answers and Tax Help\n## Useful Items","[{\"question\":\"What must I do to deduct home mortgage interest?\",\"answer\":\"You must file Form 1040 or 1040-SR and itemize deductions on Schedule A. The mortgage must be a secured debt on a qualified home in which you have an ownership interest, and both you and the lender must intend repayment.\"},{\"question\":\"Can I deduct mortgage insurance premiums?\",\"answer\":\"No. The itemized deduction for mortgage insurance premiums has expired, so you can no longer claim it.\"},{\"question\":\"Are home equity loan interest deductions available?\",\"answer\":\"Home equity loan interest is no longer deductible to the extent the loan proceeds were not used to buy, build, or substantially improve your home. The document explains that limits depend on how the borrowed funds were used.\"}]","Publication 936 - Home Mortgage Interest Deduction - For use in preparing 2025 Returns | PDF",8]