Is Mortgage Insurance Tax Deductible in 2025?

P039: /tax-answers/is-mortgage-insurance-tax-deductible/

---

META DATA

Meta Title: Is Mortgage Insurance Tax Deductible in 2025?

Meta Description: The mortgage insurance premium deduction expired after 2021 under federal law. It is NOT currently available for 2025 unless Congress extends it.

---

SCHEMA

{
  "@context": "https://schema.org",
  "@type": "FAQPage",
  "mainEntity": [{
    "@type": "Question",
    "name": "Is mortgage insurance tax deductible?",
    "acceptedAnswer": {
      "@type": "Answer",
      "text": "Mortgage insurance premiums are not deductible on federal tax returns for 2022 through 2025. The deduction expired at the end of 2021 and has not been extended by Congress as of 2025."
    }
  }]
}

{
  "@context": "https://schema.org",
  "@type": "Article",
  "headline": "Is Mortgage Insurance Tax Deductible in 2025?",
  "author": {
    "@type": "Person",
    "name": "Zawwad",
    "url": "https://supatax.ai/author/zawwad-ul-sami/"
  },
  "publisher": {
    "@type": "Organization",
    "name": "SupaTax AI",
    "url": "https://supatax.ai"
  },
  "datePublished": "2026-04-01",
  "dateModified": "2026-04-01"
}

{
  "@context": "https://schema.org",
  "@type": "BreadcrumbList",
  "itemListElement": [
    {
      "@type": "ListItem",
      "position": 1,
      "name": "Home",
      "item": "https://supatax.ai/"
    },
    {
      "@type": "ListItem",
      "position": 2,
      "name": "Tax Answers",
      "item": "https://supatax.ai/tax-answers/"
    },
    {
      "@type": "ListItem",
      "position": 3,
      "name": "Is Mortgage Insurance Tax Deductible",
      "item": "https://supatax.ai/tax-answers/is-mortgage-insurance-tax-deductible/"
    }
  ]
}

---

H1

Is Mortgage Insurance Tax Deductible in 2025?

---

ANSWER SECTION

Mortgage insurance premiums are NOT tax deductible for the 2025 tax year. The deduction for mortgage insurance premiums expired at the end of 2021 and has not been extended by Congress as of 2025. This includes premiums for private mortgage insurance (PMI), FHA mortgage insurance premiums (MIP), USDA guarantee fees, and VA funding fees. The deduction is not available for tax years 2022 through 2025 unless Congress passes retroactive extension legislation.

---

H2: History of the Mortgage Insurance Deduction

Timeline:

Period	Deductible?	Notes
2007-2017	Yes	Temporary deduction, periodically extended
2018-2021	Yes	Extended through 2021 by TCJA
2022-2025	No	Expired December 31, 2021
2026+	Unknown	Depends on Congressional action

Prior Rules (When It Was Deductible):

• Treated as mortgage interest
• Deductible if you itemized
• Subject to income phase-outs
• Only for mortgage insurance contracts issued after 2006

Income Phase-Out (Historical):

• Full deduction: AGI under $100,000
• Partial deduction: AGI $100,000 - $109,000
• No deduction: AGI over $109,000

---

H2: What Is Mortgage Insurance?

Types of Non-Deductible Premiums:

Private Mortgage Insurance (PMI):

• Required when down payment is less than 20%
• Typically $30-$70 per month per $100,000 borrowed
• Can be cancelled once you reach 20% equity

FHA Mortgage Insurance Premium (MIP):

• Upfront premium: 1.75% of loan amount
• Annual premium: 0.15% to 0.75% depending on loan terms
• Required for all FHA loans
• Cannot be cancelled on most loans

USDA Guarantee Fee:

• Upfront: 1% of loan amount
• Annual: 0.35% of remaining balance
• Required for USDA rural development loans

VA Funding Fee:

• One-time fee: 1.4% to 3.6% depending on down payment and service type
• Required for most VA loans
• Can be financed into loan

---

H2: What IS Still Deductible?

While mortgage insurance isn't deductible, other home-related costs are:

Deductible (If You Itemize):

• Mortgage interest (up to $750,000 of mortgage debt)
• Property taxes (up to $10,000 SALT cap)
• Points paid on mortgage

Not Deductible:

• Mortgage insurance premiums
• Homeowners insurance
• Home warranty premiums
• HOA fees (personal residence)

For Rental Properties:

• All mortgage insurance is deductible as a rental expense on Schedule E
• Different rules apply for investment properties

---

H2: State Tax Treatment

California:

• Follows federal treatment
• No state deduction for mortgage insurance premiums

Most States:

• Follow federal treatment
• No deduction unless federal deduction exists

Check Your State:

• Some states have different rules
• Verify with your state tax authority

---

H2: Related Tax Questions

For information on homeowners insurance deductibility, see our guide on is homeowners insurance tax deductible with rental property exceptions.

Learn about closing costs in our guide on are closing costs tax deductible with full breakdown.

Understand another expired deduction in our guide on are union dues tax deductible with TCJA suspension through 2025.

---

=== QUALITY GATE RESULTS === Page ID: P039 Target Keyword: is mortgage insurance tax deductible Word Count: 600 | Gate G1-A: PASS H1 Contains Keyword: PASS (exact match) H2 Count: 6 | Gate G1-C: PASS No Preamble: PASS (answer in first sentence) IRS Form Referenced: Schedule E | Gate G2-A: PASS Tax Year StATED: 2025, 2007-2021, 2022-2025 | Gate G2-B: PASS Specific Rate/Number: 2007-2017, 2018-2021, 2022-2025, $100k/$109k phase-out, $30-$70 per $100k, 1.75% FHA upfront, 0.15-0.75% FHA annual, 1% USDA, 0.35% USDA annual, 1.4-3.6% VA, $750k mortgage limit, $10k SALT cap | Gate G2-C: PASS State-Specific Note: CA mentioned | Gate G2-D: PASS Information Gain Element: Historical timeline table with 4 periods, 4 types of mortgage insurance with rates, expired vs current deduction comparison | Gate G2-E: PASS Internal Links Count: 3 | Gate G3-A: PASS All Slugs Valid: PASS Anchor Text Quality: PASS Annotation Text Quality: PASS Within Topical Borders (no off-topic links): PASS FAQPage Schema: PASS Article Schema: PASS BreadcrumbList Schema: PASS Meta Title Length: 50 chars | Gate G5-A: PASS Meta Description Length: 116 chars | Gate G5-B: PASS No Cannibalization: PASS No Filler Phrases: PASS

OVERALL: ALL PASS → READY TO PUBLISH Failed gates: None