# Allocation of Mortgage Insurance Premiums
> **IRS** · Final regulations and removal of temporary regulations. · Published 2012-05-07 · Effective 2012-05-04 · 77 FR 26698
## Document
- **Document number:** 2012-10937
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 26698
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-05-07
- **Effective date:** 2012-05-04
- **Treasury docket:** TD 9588
## Abstract

This document contains final regulations that explain how to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year. The final regulations reflect changes to the law made by the Tax Relief and Health Care Act of 2006, the Mortgage Forgiveness Debt Relief Act of 2007, and the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The regulations affect taxpayers who pay prepaid qualified mortgage insurance premiums.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/05/07/2012-10937/allocation-of-mortgage-insurance-premiums)
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