Thank you @RobertB4444 for taking the time to explain the reasoning behind applying the $1M pre-2017 mortgage limit to post-2017 refinances. I do feel that this should be the case and that it is a reasonable interpretation of Pub 936. After all, it is the same acquisition balance, qualifying home, and ownership interest.
However, there seems to be conditions when the refinance mortgage includes a cash out that will cause the refinanced pre-2017 acquisition balance to lose it's pre-2017 status. Are there cash-out conditions that will cause this to happen? Are there situations where a mortgage can have both pre-2017 and post-2017 acquisition debt?
