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Mortgage Refinance & Taxes

Posted on: 29th Jan, 2009 01:48 pm
I refinanced my home in March, 2008. In April 2008, the new mortgage company sold my loan to another mortgage company.

Can I claim 100% of the points paid to the mortgage company I refinanced with in 2008 since they sold the loan? (I know that otherwise, I would only be able to claim a percentage of it)

Neither company is reporting the points paid on my 1098.

Thank you in advance for your help with the answer or pointing me in the direction where to find it. I've already checked the IRS publications and they don't cover this situation, that I could find.

Thanks!
We are not accountants, so, we can not give you official advice.
Form 1098 is issued if points paid are over $600 on a purchase.
Form 1098 is not required to be issued for refinances.
When points are paid on refinances, they are tax deductible over the life of the loan. So, every month you get to deduct 1/360th of the points. It does not amount too much in deductions. May not be worth worrying about.
If you sell the house or refinance you get to deduct that year all the part of the points that you never got to deduct.
Posted on: 29th Jan, 2009 02:24 pm
John,

Thank you for taking a stab at this for me. I thought I'd give this a shot since the tax sites couldn't seem to answer the question.

I just spent the last 30 minutes on the phone with the IRS (got great service, too!) and the lady walked through the rules and grey areas and determined that there isn't a definition in place for points when mortgage companies sell your loan to another company. Therefor, it wouldn't be recognized as an event where one could fully deduct the points in the year they were charged. (unless you paid at least that much in cash at closing, rather than rolling them into your loan - scour publication 936 and if it's not defined, assume it can't be done)

Hope this helps somebody else who may have the same question.

Thanks again, John! Have a great day!
Posted on: 29th Jan, 2009 02:42 pm
If you got your answer, good.
However, if this was a purchase of a primary residence, one or both of the lenders is responsible for issuing the Form 1098.
If it was a refinance or an investor property, no one ever is responsible to issue a form 1098
You indicated this was a refinance, so, no lender is required to issue a Form 1098 because the point(s) are not tax deductible in full, only over the life of the loan.
The policy is covered by the IRS regualtions.
Posted on: 29th Jan, 2009 02:48 pm
If you paid "points" then they are considered the same as interest and can be deducted on your tax returns. However, you need to be sure that what you paid was actually classified as "points" and not "origination".
Posted on: 29th Jan, 2009 05:13 pm
What exactly is Form 1098 used for?
Posted on: 17th Feb, 2009 10:40 am
You will receive the 1098 forms at the year end. This form is used to report expenses that you have paid or incurred, for which you may be able to claim certain tax deductions or credits.
Posted on: 17th Feb, 2009 11:07 pm
the rule regarding points paid on a refinance are a lot clearer than is being portrayed here.

when you refinance, you must allocate points paid over the term of the loan. so if you pay $6000, and have a 30-year loan, you can deduct $200 each year. if you refinance again, you would be able to deduct all the remaining amount of points that hadn't previously been claimed; and the points paid on the new mortgage begin with a new ticker just as on the previous transaction. i hope this is clear.

with a purchase of a home, you can deduct all points paid in the tax year immediately thereafter.
Posted on: 18th Feb, 2009 07:47 am
How about I refinance in April 2008 and I received 1098 with the point paid in Box 2?

I know that I have to allocate points over the term of loan (15 years), but I am wondering in Schedule A -Itemized Deductions which line should I report the point?

Line 10. Home Mortgage interest and points reported to you on Form 1098
or Line 12 Points not reported to you on Form 1098

I am confused because I am using TaxCut and my points went into line 12

and there is no option to check when it comes to refi.

Thank you in advance.
Joy
Posted on: 05th Mar, 2009 11:26 am
sorry, joy; i don't know anything about those automated tax forms, so i cannot comment on that. i'd report it on line 10 though, inasmuch as you received the 1098. but if your program puts it on 12, i doubt the irs is going to squawk much anyway.
Posted on: 05th Mar, 2009 11:41 am
Thank you George! I really appreciate your help.

I think the same way and I guess I will have to put the number manually as Taxcut doesn't let me do it.

Thanks I really appreciate.

Joy
Posted on: 06th Mar, 2009 06:56 am
I refinanced in March of last year. Real Property Taxes were paid for June 1st through the refinance. My 1098 shows only the property taxes paid for Sept 1st. How do I report the taxes from June 1st with no real document?
Posted on: 27th Feb, 2010 02:55 pm
You will have to speak to a tax expert in this regard, Marilyn. He will check out the whole situation and let you know what steps you need to take. However, it's quite surprising to me that you had paid taxes till June while the documents show that you've paid till the month of September.
Posted on: 01st Mar, 2010 01:13 am
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