Sec. 52104. Additional information on returns relating to mortgage interest
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(2)of section 6050H(b) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (C), by redesignating subparagraph
(D)as subparagraph (G), and by inserting after subparagraph
(C)the following new subparagraphs: the amount of outstanding principal on the mortgage as of the beginning of such calendar year, the address of the property securing such mortgage, the date of the origination of such mortgage, and . Subsection
(d)of section 6050H of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (1), by striking the period at the end of paragraph
(2)and inserting , and , and by inserting after paragraph
(2)the following new paragraph: the information required to be included on the return under subparagraphs (D), (E), and
(F)of subsection (b)(2). . The amendments made by this section shall apply to returns and statements the due date for which (determined without regard to extensions) is after December 31, 2016.