Form 1098

[lbarthell]

The client have a form 1098 mortgage int statement. with a deduction in box in 5 mortgage ins. premiums the Tax Book reported the premiums is deductible the IRS PUB read mtg ins premiums has expired you no longer claim the deduction. do anyone know the right one.
Thank you

[Lion]

Publication 936 - Introductory Material

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Reminders


Mortgage insurance premiums. The itemized deduction for mortgage insurance premiums has expired. You can no longer claim the deduction.

[terryats]

Lion is correct, as this is from pub 936 2023. Mortgage insurance premiums. The itemized deduction for mortgage insurance premiums has expired. You can no longer claim the deduction. Here is link.

https://www.irs.gov/publications/p936

[TaxGuyBill]

As was noted above, Mortgage Insurance is no longer an Itemized deduction because it is no longer treated as mortgage interest.

However, if "insurance" is deductible (such as for a home office or a rental property), then it is still a deductible expense for those purposes.