If I finance the Rural Housing Service mortgage loan guarantee fee into my loan, is the fee still deductible?

Would I deduct this amount as mortgage insurance premium? I did not receive a 1098 for this fee.

by all, all fees are tax deductible

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3 Comments.

  1. by all, all fees are tax deductible
    References :
    biz teacher

  2. Only what you pay out of pocket
    References :

  3. The fee is deductible, even if you finance the fee into your mortgage. Per IRS website, "If you paid a lump-sum premium for insurance provided by VA or Rural Housing, commonly known as a funding fee and guaranty fee respectively, no allocation is necessary, and you figure your deduction for 2008 based on the full amount of the payment. Enter the full amount in the worksheet for Schedule A, Line 13, to figure your deduction."
    References :
    IRS website, accountant

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