Category

Real Estate

Type

Itemized

2025 Limit

Interest on up to $750,000 of acquisition debt ($375K MFS)

2026 Limit

Interest on up to $750,000 of acquisition debt ($375K MFS)

IRC Reference

IRC § 163(h)

Eligibility

Homeowners who itemize

Notes / Description

Primary and secondary residence. Home equity debt interest only deductible if proceeds used to buy, build, or substantially improve the home.