Finance

A North Dakota homeowner deducts mortgage interest on their federal income tax return. Under current tax law, this deduction applies to:

AAll mortgages on any number of properties without limit
BInterest on acquisition debt for a primary and one second home, up to the current IRS limit✓ Correct
COnly the primary residence and not second homes
DOnly FHA and VA loans

Explanation

The mortgage interest deduction under current law (as modified by the Tax Cuts and Jobs Act of 2017) applies to acquisition indebtedness on a primary residence and one second home, subject to a cap on the mortgage balance.

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