Mortgage Insurance is a write off!
Mortgage insurance (MI) has always been an easy, safe and affordable way for homebuyers to purchase a home with less than the traditional 20%
downpayment. Now, it’s even more appealing thanks to a new federal law that allows eligible borrowers with adjusted gross incomes up to $100,000 to deduct 100% of their 2007 borrower-paid MI premiums on their federal tax returns*.
The law is effective for transactions closed in 2007. MI premiums paid between January 1 and December 31, 2007 may qualify for tax deductibility on borrowers’ federal tax returns as follows:
- Borrowers with adjusted gross incomes below $100,000 may deduct 100% of their MI premiums.
- Deductions are phased out at 10% increments for borrowers with adjusted gross incomes between $100,000 and $109,000.
When determining loan options that best meet your borrowers’ individual needs, make sure to consider the following benefits of a single loan with MI versus a piggyback loan:
- MI premium payments are fixed and unaffected by rising interest rates
- MI is cancellable if borrower-paid**
- MI payment period is typically shorter than term of 2nd lien
- Helps preserve access to future home equity
- Only one loan – typically results in faster homebuying process
- MI is now tax-deductible!