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.
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.
H
- Help (see Tax help)
- Home:
-
- Acquisition debt, Fully deductible interest., Home Acquisition Debt
- Construction, Home under construction.
- Cost of, Cost of home or improvements.
- Destroyed, Home destroyed.
- Divided use, Divided use of your home.
- Equity debt, Fully deductible interest., Home Equity Debt
- Equity debt only (Table 1), Home equity debt only.
- Improvement loan, points, Home improvement loan.
- Main, Main home.
- Mortgage interest, Part I. Home
Mortgage Interest
- Mortgage to buy, build, improve, Mortgage treated as used to buy, build, or improve home.
- Office in, Office in home.
- Part not qualified, Part of home not a qualified home., Part of home not a qualified home.
- Qualified, Qualified Home
- Rented, Second home rented out., Renting out part of home., Rental of time-share.
- Sale of, Sale of home.
- Second, Second home.
- Substantial improvement, Substantial improvement.
- Housing allowance:
-
- Military, Ministers' and military housing allowance.
- Ministers, Ministers' and military housing allowance.
- How to report, How To Report
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.
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.
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)
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.
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