Are Mortgage Insurance Premiums Deductible in 2018?
Changes to the Deductibility of Mortgage Insurance Premiums (MIP) P.L. 116-94, Division Q, Revenue Provisions, section 102, retroactively extends the applicability of section 163 (h) (3) (E) for tax years 2018 and 2019, and through tax year 2020, to provide for the deductibility of mortgage insurance premiums (MIP).