PROGRAM NOTICE

The Mortgage Credit Certificate program has been suspended as of 06/17/2020. For requests on Mortgage Credit Certificates that have already been issued, please visit this page for information and instructions.

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INTRO TO MORTGAGE CREDIT CERTIFICATES

What is an MCC, and how can it benefit my borrower?

ELIGIBILITY AND PROGRAM REQUIREMENTS

Details on who can apply and with which programs the MCC can be used.

MCC

FAQs

MCC specific frequently asked questions.

FORM

IRS-8396

This IRS form is designated for holders of qualified mortgage credit certificates Issued by state or local governmental units or agencies. IHDA cannot give tax advice; borrowers should contact their tax professional for tax advice on filling with their Mortgage Credit Certificate.

MCC

DOCUMENT SET

Contains all documents required for the MCC Program. 

MCC

REISSUANCE

Homeowners that already have a MCC may request an reissuance after refinancing. Click here for instructions and guidelines.

FORM

IRS-8329

Lenders must file an annual report with the IRS using form 8329. IHDA sends a cumulative a year-end MCC report to help lenders complete this form.