تسمح شهادة ائتمان الرهن العقاري (MCC) الصادرة عن Idaho Housing and Finance Association لمشتري المنزل بالمطالبة بائتمان ضريبي اتحادي بقيمة 35% من فائدة الرهن العقاري المدفوعة سنويًا ، حتى $2،000 كل عام. يعد MCC ائتمانًا ضريبيًا فعليًا ، لاستخدامه في سداد أي ضرائب فدرالية قد يدين بها المقترض ، ويمكن تجديده لمدة تصل إلى 3 سنوات. قد يكون مشتري المنزل مؤهلاً لتلقي الإعفاء الضريبي طالما أنه يشغل المنزل. سيحتاج المقترضون إلى التواصل مع متخصصي الضرائب للحصول على مشورة محددة بشأن MCC / الائتمان الضريبي.
If you have additional questions about the Mortgage Credit Certificate (MCC), please email email@example.com.
What is a Mortgage Credit Certificate?
MCC holders may receive the complete Mortgage Interest Credit annually at the time they file their tax return with IRS Form 8396. If you have any tax questions, we recommend you consult a qualified tax professional.
Do I qualify to receive an MCC?
How do I apply for an MCC?
When will I receive a copy of my MCC?
More answers to frequently asked questions.
Yes, within 30 days of closing on your loan. When applying post-closing, the $300 application fee will need to be split. $200 will go to your lender and $100 should be mailed to Idaho Housing along with the completed application documents.
Once I have my MCC, how do I receive the tax credit?
You will need to claim the credit each year when you file your taxes. Use IRS Form 8396 to claim your credit. If you have questions when completing your taxes, please consult a qualified tax professional. Idaho Housing is unable to provide tax advice.
If my income increases, will I lose the tax credit?
The MCC is for the life of the loan as long the home remains your principal residence. If you sell your home or move and your income is higher, you may be held to a Recapture Tax by the IRS. A qualified tax professional will be able to answer your questions about potential recapture.
What happens if I sell the home or move?
Depending on how long you have been in the home, you may be held to a Recapture Tax under certain circumstances. The Recapture Tax expires after nine years. If you are required to pay a Recapture Tax as a result of the MCC administered by Idaho Housing, please contact Idaho Housing because there may be an opportunity for reimbursement. Please refer to the application documents for specifics on potential recapture.
What is the Recapture Reimbursement Guarantee?
If you are subject to a Recapture Tax, there are certain situations in which Idaho Housing will reimburse the Recapture Tax amount. Please contact Idaho Housing for information if you are subject to the tax.
I am considering refinancing or I am already in the process of doing so. Will I lose the MCC from my original loan?
You may transfer your existing MCC to the new loan. You will need a Reissued MCC (RMCC) to transfer the benefit to your new loan. There is an RMCC application that may be signed at or before closing and that requires a $50 fee.
يرجى الملاحظة that if you have previously refinanced your home and you did not apply for an RMCC at that time, you will not be able to transfer the benefit to your new loan. An MCC must be reissued each time a home is refinanced or the benefit will be lost.
My refinance has already closed. Can I still apply for an RMCC?
Yes. You may apply for an RMCC for 30 days after closing. The application and the $50 fee will need to be submitted directly to Idaho Housing. Post-closing RMCC applications are approved on a case-by-case basis, so it is still best to apply before you close on your refinance.
The amount of my refinance loan is higher than my original loan. Can I still get a Reissued MCC?
Yes, as long as the credit amount you claim on your taxes does not exceed the amount claimed with your original loan. We recommend consulting a tax professional to ensure you are following IRS guidelines for the RMCC when claiming the credit on your taxes.
I am refinancing and my income is higher than the income limit for the MCC program. Can I still get a Reissued MCC?
Yes. Income limits are only considered for eligibility at the time your home is purchased. You can still apply for an RMCC with your refinance even if your income has increased.
I have a question that isn’t answered here. Where can I find more information?
Your lender or a tax professional can help answer your questions. You can find more information from the IRS about the Mortgage Interest Credit هنا. You can also contact our MCC Administrator by emailing firstname.lastname@example.org.
مثال على مزايا الائتمان الضريبي للمقترضين:(بناءً على $200،000 ، رهن عقاري لمدة 30 عامًا بسعر فائدة 4%)
|عام||فوائد الرهن العقاري المدفوعة||35% ائتمان ضريبي|
|يكون الإعفاء الضريبي طوال مدة القرض ؛ يوضح هذا المثال أنه في السنوات الخمس الأولى فقط يمكن للمقترض الحصول على $10،000 في صورة ائتمانات ضريبية.|