Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Miscellaneous Credits

Mortgage Interest Credit

Mortgage Interest Credit

Taxpayers who hold qualified mortgage credit certificates (MCCs) under a qualified state or local government program may claim a nonrefundable credit for mortgage interest paid. The taxpayer must have a document titled, "Mortgage Credit Certificate (MCC)." The amount of the credit is on the certificate.

This topic is out of scope for the VITA/TCE programs and is included for your awareness only. Taxpayers who wish to claim this credit should seek the assistance of a professional tax preparer.

A home.