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Introduction

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 2008-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 6050H.—Returns Relating to Mortgage Interest Received in Trade or Business From Individuals

This notice explains how individual taxpayers may allocate prepaid qualified mortgage insurance premi

ums to determine the amount that may be deducted in 2007. This notice also provides guidance to reporting entities on the information reporting of prepaid qualified mortgage insurance premiums for 2007. Comments are requested on the rules that should apply to the allocation and reporting of premiums in future years. See Notice 2008-15, page 313.

2008–4 I.R.B. 309 January 28, 2008

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▸Contents — Internal Revenue Bulletin 2008-4
Internal Revenue Bulletin 2008-4

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