2003 Tax Help Archives  
Publication 936 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Acquisition debt, Home Acquisition Debt
Appraisal fees, Amounts charged for services.
Assistance (see Tax help)
Average mortgage balance, Average Mortgage Balance

B

Borrowers, More than one borrower.
Business, mortgage proceeds used for, Mortgage proceeds used for business or investment.

D

Debt:
Grandfathered, Fully deductible interest., Grandfathered Debt
Grandfathered refinanced, Refinanced grandfathered debt.
Higher than limit, Debt higher than limit.
Home acquisition, Fully deductible interest., Home Acquisition Debt
Home equity, Fully deductible interest., Home Equity Debt
Home equity only (Table 1), Home equity debt only.
Not secured, Debt not secured by home.
Refinanced home acquisition, Refinanced home acquisition debt.
Secured, Secured Debt
Deed preparation fees, Amounts charged for services.
Designee, third party, Important Reminders
Divorce, acquiring interest in home because of, Acquiring an interest in a home because of a divorce.
Divorced individuals, Divorced or separated individuals.

E

Equity debt, Home Equity Debt

I

Important reminders, Important Reminders
Improvement:
Cost of, Cost of home or improvements.
Substantial, Substantial improvement.
Instructions for Table 1, Table 1 Instructions
Interest:
Cooperative housing, Figuring deductible home mortgage interest.
Fully deductible, Fully deductible interest.
Home mortgage, Part I. Home Mortgage Interest
Personal, Important Reminders
Prepaid, Prepaid interest., Prepaid interest on Form 1098.
Rate method, Interest paid divided by interest rate method.
Refunded, Refunded interest.
Where to deduct,
Investment, mortgage proceeds used for, Mortgage proceeds used for business or investment.

L

Late payment charge, Late payment charge on mortgage payment.
Limits:
Home acquisition debt, Home acquisition debt limit.
Home equity debt, Home equity debt limit.
Itemized deductions, Important Reminders
On home mortgage interest deduction, Part II. Limits on Home Mortgage Interest Deduction
Line-of-credit mortgage, Line-of-credit mortgage.
Loan, home improvement, Home improvement loan.

M

Main home, Main home.
Married taxpayers, Married taxpayers.
Military housing allowance, Ministers' and military housing allowance.
Minister's housing allowance, Ministers' and military housing allowance.
Mixed-use mortgage, Mixed-use mortgages.
More information (see Tax help)
Mortgage interest:
Credit, Mortgage interest credit.
How to report, How To Report
Late payment charge, Late payment charge on mortgage payment.
Limits on deduction, Part II. Limits on Home Mortgage Interest Deduction
Refunds, Refunds of interest., Refunded interest.
Statement, Mortgage Interest Statement
Mortgage:
Assistance payments, Mortgage assistance payments.
Average balance, Average Mortgage Balance
Date of, Date of the mortgage.
Ending early, Mortgage ending early.
Insurance premiums, Amounts charged for services.
Late qualifying, Mortgage that qualifies later.
Line-of-credit, Line-of-credit mortgage.
Mixed-use, Mixed-use mortgages.
Prepayment penalty, Mortgage prepayment penalty.
Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities.
Proceeds used for business, Mortgage proceeds used for business or investment.
Proceeds used for investment, Mortgage proceeds used for business or investment.
Refinanced, Refinancing., Refinanced home acquisition debt., Refinanced grandfathered debt.
To buy, build or improve, Mortgage treated as used to buy, build, or improve home.
Wraparound, Wraparound mortgage.

N

Nonredeemable ground rent, Nonredeemable ground rent.
Notary fees, Amounts charged for services.

O

Office in home, Office in home.

P

Payments of rent, Rental payments.
Personal interest, Important Reminders
Points:
Claiming deductible, Claiming your deductible points.
Defined, Points
Exception to general rule, Exception.
Excess, Excess points.
Funds provided are less than, Funds provided are less than points.
General rule, General rule.
Second home, Points
Seller paid, Points paid by the seller.
Prepaid interest, Prepaid interest., Points, Prepaid interest on Form 1098.
Prepayment penalty, Mortgage prepayment penalty.
Publications (see Tax help)

Q

Qualified home, Qualified Home

R

Redeemable ground rents, Redeemable ground rents.
Refinancing:
Grandfathered debt, Refinanced grandfathered debt.
Home acquisition debt, Refinanced home acquisition debt.
Points, deductibility, Refinancing.
Refunds, Refunds of interest., Refunded interest.
Reminders, important, Important Reminders
Rental payments, Rental payments.
Renting home, Second home rented out., Renting out part of home., Rental of time-share.

S

Sale of home, Sale of home.
Second home, Second home., Points
Secured debt, Secured Debt
Seller-paid points, Points paid by the seller.
Separated individuals, Divorced or separated individuals.
Service fees, Amounts charged for services.
Stock, cooperative housing, Stock used to secure debt.
Suggestions, Comments and suggestions.

T

Table 1 Instructions, Table 1 Instructions
Tax help, How To Get Tax Help
Tax-exempt securities, mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities.
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Tenant-Stockholders, Special Rule for Tenant-Stockholders in Cooperative Housing Corporations
Third party designee, Important Reminders
Time-sharing, Time-sharing arrangements.
TTY/TDD information, How To Get Tax Help

V

VA funding fees, Amounts charged for services.
Value, fair market, Fair market value (FMV).

W

Where to deduct interest expense,
Worksheet to figure:
Average mortgage balance, Average of first and last balance method.
Deductible home mortgage interest,
Qualified loan limit,
Wraparound mortgage, Wraparound mortgage.