# Allocation of Mortgage Insurance Premiums; Correction
> **IRS** · Correcting amendment. · Published 2018-03-13 · Effective 2018-03-13 · 83 FR 10785
## Document
- **Document number:** 2018-05011
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 10785
- **CFR reference:** 26 CFR 1
- **Publication date:** 2018-03-13
- **Effective date:** 2018-03-13
- **Treasury docket:** TD 9588
## Abstract

This document contains corrections to final regulations (TD 9588) that were published in the Federal Register on Monday, May 7, 2012. The final regulations are related 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/03/13/2018-05011/allocation-of-mortgage-insurance-premiums-correction)
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