Important Reminders
Third party designee. You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend,
family member, or any other person you choose. This allows the IRS to call the person you identified as your designee to answer
any questions that may
arise during the processing of your return. It also allows your designee to perform certain actions. See your income tax package
for details.
Personal interest. Personal interest is not deductible. Examples of personal interest include interest on a loan to purchase an automobile for
personal use and credit
card and installment interest incurred for personal expenses.
But you may be able to deduct interest you pay on a qualified student loan. For details, see Publication 970, Tax Benefits for
Education.
Limit on itemized deductions. Certain itemized deductions (including home mortgage interest) are limited if your adjusted gross income is more than $139,500
($69,750 if you are
married filing separately). For more information, see the instructions for Schedule A (Form 1040).
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.
This publication discusses the rules for deducting home mortgage interest.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us at *taxforms@irs.gov. Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
