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Mortgage Points Deduction — Tax Deduction Guide 2026

Deduct mortgage points (prepaid interest) paid at closing on your primary home purchase.

$3,000
Avg Annual Savings
No Limit
Max Deduction
Itemized
Deduction Type
Form 1098, Schedule A
Tax Forms

Eligibility

Homebuyers paying points on mortgage origination

Tax Savings Calculator

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Estimated Tax Savings

$1,100

At the 22% tax bracket, a $5,000 deduction saves you $1,100 in taxes.

Savings by Tax Bracket

10%
$1,364
12%
$1,636
22%
$3,000
24%
$3,273
32%
$4,364
35%
$4,773
37%
$5,045

Requirements

  • 1Must be on primary residence
  • 2Points must be customary in area
  • 3Can deduct fully in year paid for purchase

Common Mistakes to Avoid

  • !Amortizing when full deduction is available
  • !Including non-qualifying fees

Required Tax Forms

Form 1098Schedule A

Calculate Your Full Tax Savings

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Frequently Asked Questions

What is the Mortgage Points Deduction?

Deduct mortgage points (prepaid interest) paid at closing on your primary home purchase.

Who is eligible for the Mortgage Points Deduction?

Homebuyers paying points on mortgage origination

How much can I save with the Mortgage Points Deduction?

The average tax savings is $3,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the Mortgage Points Deduction?

You'll need to file Form 1098 and Schedule A to claim this deduction.

What are common mistakes with the Mortgage Points Deduction?

Common mistakes include: Amortizing when full deduction is available; Including non-qualifying fees. Always double-check requirements before filing.

Is the Mortgage Points Deduction worth claiming?

With average savings of $3,000, the mortgage points deduction is worthwhile for most eligible taxpayers. Make sure you meet all eligibility requirements.