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Get IRS Publication 936 2017

N t fit into any of these categories, use Part II of this publication to figure the amount of interest you can deduct. The three categories are as follows. 1. Mortgages you took out on or before October 13, 1987 (called grandfathered debt). 2. Mortgages you (or your spouse if married filing a joint return) took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2017 these mortgages plus any grandfathered debt totaled $1 millio.

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