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Deductions & credits
from 8396 instructions
Who Can Claim the Credit
You can claim the credit only if you were issued a qualified
Mortgage Credit Certificate (MCC) by a state or local governmental
unit or agency under a qualified mortgage credit certificate
program.
The home to which the certificate relates must be your main
home and must also be located in the jurisdiction of the
governmental unit that issued the certificate.
‎January 21, 2022
4:35 PM