Every Tax Break Available to Homeowners

From mortgage interest to energy-efficient home improvements, discover how homeownership can significantly reduce your tax bill.

Homeownership remains one of the most tax-advantaged investments in the American tax code. Mortgage interest, property taxes, and certain home-related expenses provide substantial deductions that can save homeowners thousands of dollars each year.

The mortgage interest deduction allows you to deduct interest on up to $750,000 of mortgage debt ($375,000 if married filing separately). Combined with the state and local tax (SALT) deduction of up to $10,000, these deductions can push many homeowners well above the standard deduction threshold, making itemizing worthwhile.

Recent legislation has also introduced generous energy-efficient home improvement credits. The Residential Clean Energy Credit covers 30% of solar panel, battery storage, and geothermal installation costs with no dollar limit. The Energy Efficient Home Improvement Credit provides up to $3,200 annually for insulation, windows, heat pumps, and other qualifying upgrades.

Key Deductions & Credits

Mortgage Interest Deduction

$3,000 - $15,000

Deduct interest paid on up to $750,000 of mortgage debt for your primary and second home. For mortgages taken before December 16, 2017, the limit is $1,000,000.

Property Tax Deduction (SALT)

$1,000 - $10,000

Deduct state and local property taxes as part of the $10,000 SALT deduction cap ($5,000 if married filing separately).

Residential Clean Energy Credit

$2,000 - $10,000+

Claim 30% of the cost of solar panels, solar water heaters, geothermal heat pumps, battery storage, and small wind turbines installed on your home through 2032.

Energy Efficient Home Improvement Credit

$500 - $3,200

Up to $3,200 per year for qualifying energy improvements: $2,000 for heat pumps and biomass stoves plus $1,200 for insulation, windows, doors, and electrical panels.

Home Sale Capital Gains Exclusion

$10,000 - $100,000+

Exclude up to $250,000 ($500,000 for married filing jointly) in capital gains when selling your primary residence if you lived there at least 2 of the last 5 years.

Forms You May Need

Form 1098 — Mortgage Interest Statement
Schedule A (Form 1040) — Itemized Deductions
Form 5695 — Residential Energy Credits
Form 8396 — Mortgage Interest Credit (for MCC holders)
Form 1099-S — Proceeds from Real Estate Transactions

Filing Tips

  • Compare your itemized deductions against the standard deduction ($15,000 single, $30,000 joint for 2025) to determine which method saves more.
  • If you refinanced your mortgage, points paid at closing are deductible over the life of the loan or immediately if used for home improvement.
  • Keep receipts for all home improvements as they increase your cost basis and reduce capital gains when you eventually sell the home.
  • Claim energy credits in the year the improvement was installed and placed in service, not when you purchased the equipment.
  • If you work from home, the home office deduction can stack on top of homeowner deductions for additional savings.
  • Check if your state offers additional property tax credits, homestead exemptions, or first-time homebuyer programs.

Common Mistakes to Avoid

  • Itemizing when the standard deduction would actually save more money, especially after the SALT cap reduced the benefit of property tax deductions.
  • Deducting the full property tax bill when only the ad valorem tax portion is deductible. Assessments for specific improvements are not deductible.
  • Missing the energy-efficient home improvement credit because you did not save manufacturer certification statements.
  • Forgetting to include points paid on a home purchase, which are fully deductible in the year of purchase.
  • Not tracking the cost of home improvements that increase basis and reduce future capital gains on the sale.

Recommended Software

TurboTax Deluxe maximizes homeowner deductions by importing Form 1098 data directly from your lender and comparing itemized versus standard deduction in real time.

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FAQ

Can I deduct private mortgage insurance (PMI)?
The PMI deduction has historically been extended by Congress on a year-by-year basis. Check the current status for your filing year. When available, it is an itemized deduction for borrowers with AGI under $109,000.
What counts as a qualified energy improvement?
For the 30% Residential Clean Energy Credit: solar panels, solar water heaters, geothermal heat pumps, small wind energy, battery storage, and fuel cells. For the annual Energy Efficient Home Improvement Credit: insulation, energy-efficient windows and doors, heat pumps, central AC, water heaters, and electrical panel upgrades.
Do I need to itemize to claim energy credits?
No. Energy tax credits are not itemized deductions. They are claimed on Form 5695 and directly reduce your tax liability regardless of whether you take the standard deduction or itemize.
How does the home sale exclusion work?
If you owned and lived in your home as your primary residence for at least 2 of the 5 years before the sale, you can exclude up to $250,000 of gain ($500,000 for married filing jointly). You can use this exclusion every 2 years.

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