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Mortgage Interest Limitation 2007

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    Mortgage Interest Limitation 2007

    Well here we go, Mortgage Interest Limitation revisited for 2007 tax year.

    Received one my first ones of the season, I think I know the answer, but will someone please confirm.

    Refinance - $435,000
    Costs $ 4,232
    Loan Orig Fee $ 4350 (Amortize maybe over 30 years) ? use of funds is a ?
    Creative Loan Broker ($500 processing Fee, $500 Underwriting Fee and $800 Doc Fee) plus accrued interest of $298?

    Insurance and Taxes Impound 830

    Payoff First (original acquistion debt) $137,997 with interest of $695
    Payoff Second (Improvement Debt) $58,604
    So these are part of the acquisition debt balance, correct?

    Payoff Third (most likely equity debt, I can' trace) $32,189

    Payoff Credit Card $ 2189 (Personal) within the $1000K equity debt
    Payoff Auto Loan $ 6,417 (Personal) within the $100K equity debt

    Balance - net check $ 185,399

    They used approx $160,000 to purchase a partial interest in a second home.

    All is secured on the primary home.

    Anything over the $100,000 is limited on the mortage interest debt, correct?

    So basic math, I have acquistion debt of $196,601
    Equity Debt of $ 32,189 from above, plus costs etc. $54,494 plus the cash out of $185,399 = $239,893.

    Limited to $100K so t/p is over limit by $139,893.

    I know the numbers might not work totally , but just close proximity is good for this question.

    Thanks for any responses,

    Sandy
    Last edited by S T; 02-12-2008, 10:15 PM.

    #2
    Mortgage interest

    original aquisition debt is 137,997 plus 58,604. You can use another 100k as equity debt.

    What is the purpose of the second home? If it is for investment purposes you may have investment interest. If it is a rental you may have rental interest.

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