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Form  
8396
Department of the Treasury  
Internal Revenue Service (99)
Mortgage Interest Credit
(For Holders of Qualified Mortgage Credit Certificates Issued by   
State or Local Governmental Units or Agencies) 
a
 
Information about Form 8396 and its instructions is at 
www.irs.gov/form8396
.
a
 
Attach to Form 1040 or 1040NR.
OMB No. 1545-0074
20
13
Attachment   
Sequence No. 
138
Name(s) shown on your tax return 
Your social security number 
Enter the address of your main home to which the qualified mortgage certificate relates if it is different from the address sho
wn on your tax return. 
Name of Issuer of Mortgage Credit Certificate 
Mortgage Credit Certificate Number 
Issue Date 
Before you begin Part I,
 figure the amounts of any of the following credits you are claiming: Credit for the elderly or the disabled, 
alternative motor vehicle credit, and qualified plug-in electric drive motor vehicle credit.
Part I 
Current Year Mortgage Interest Credit 
1 
 
Interest paid on the certified indebtedness amount. If someone else (other than your spouse if 
filing jointly) also held an interest in the home, enter only your share of the interest paid   .    .    .
1 
2 
 
Enter the certificate credit rate shown on your 
mortgage credit certificate. Do not 
enter the 
interest rate on your home mortgage
....................
2 
% 
3 
 
If line 2 is 20% or less, multiply line 1 by line 2. If line 2 is more than 20%, or you refinanced 
your mortgage and received a reissued certificate, see the instructions for the amount to enter .
3 
You must reduce your deduction for home mortgage interest on Schedule A (Form 1040)
by the amount on line 3.
4 
Enter any 2010 credit carryforward from line 16 of your 2012 Form 8396
........
4 
5 
Enter any 2011 credit carryforward from line 14 of your 2012 Form 8396
........
5 
6 
Enter any 2012 credit carryforward from line 17 of your 2012 Form 8396
........
6 
7 
Add lines 3 through 6
.........................
7 
8 
 
Limitation based on tax liability. Enter the amount from the Credit Limit Worksheet (see 
instructions)
............................
8 
9 
 
 
Current year mortgage interest credit.  
Enter the 
smaller 
of line 7 or line 8. Also include this 
amount in the total on Form 1040, line 53, or Form 1040NR, line 50. Check box 
c 
on that line and 
enter “8396” in the space next to that box  .
..................
9 
Part II 
Mortgage Interest Credit Carryforward to 2014. 
(Complete 
only 
if line 9 is less than line 7.) 
10 
Add lines 3 and 4
..........................
10 
11 
Enter the amount from line 7
.......................
11 
12 
Enter the 
larger 
of line 9 or line 10
.....................
12 
13 
Subtract line 12 from line 11
.......................
13 
14      2012 credit carryforward to 2014. 
Enter the
 smaller 
of line 6 or line 13
........
14 
15 
Subtract line 14 from line 13
.......................
15 
16      2011 credit carryforward to 2014. 
Enter the 
smaller 
of line 5 or line 15
........
16 
17      2013 credit carryforward to 2014. 
Subtract line 9 from line 3. If zero or less, enter -0-    .    .    .
17 
For Paperwork Reduction Act Notice, see your tax return instructions. 
Cat. No. 62502X 
Form 
8396
 (2013) 
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