Finest Home Design Software Program 2024
You must reduce your mortgage interest deduction by your share of any cash portion of a patronage dividend that the cooperative receives. The patronage dividend is a partial refund to the cooperative housing company of mortgage interest it paid in a prior 12 months. To be deductible, the interest you pay have to be on a loan secured by your primary home or a second home, no matter how the mortgage is labeled. The loan can be a first or second mortgage, a house improvement mortgage, a home equity loan, or a refinanced mortgage.
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