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. . . . . . . . . . . 1 Reminders . . . . . . . . . . . . . . . . . . . . . . 1 Introduction . . . . . . . . . . . . . . . . . . . . . 1 Part I. Home Mortgage Interest . . . Secured Debt . . . . . . . . . . . . . Qualified Home . . . . . . . . . . . . Special Situations . . . . . . . . . . Points . . . . . . . . . . . . . . . . . . Mortgage Insurance Premiums . . Form 1098, Mortgage Interest Statement . . . . . . . . . . . . . How To Report . . . . . . . . . . . . Special Rule for Tenant.

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