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Year 1 Total Interest -
Deductible Portion -
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5-Year Amortization & Deduction Analysis
Principal Net Interest Cost Tax Savings
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About

Homeowners in the United States often utilize the mortgage interest deduction to reduce taxable income. This mechanism allows borrowers to deduct interest paid on the first $750,000 of mortgage debt (or $1,000,000 if originated before December 16, 2017). Accuracy in this calculation helps in determining whether itemizing deductions on IRS Schedule A yields a lower tax liability than the Standard Deduction.

The financial impact of this deduction depends heavily on the amortization curve. In the early years of a loan, the payment composition is primarily interest, maximizing potential tax savings. As the loan matures, the principal portion increases while the interest component decreases, reducing the tax benefit. This tool projects these shifts over the first five years to assist in long-term financial planning.

Understanding the interplay between your marginal tax bracket and eligible interest is critical. A taxpayer in the 37% bracket realizes significantly higher cash savings per dollar of interest paid compared to one in the 12% bracket. This calculator isolates the deductible portion of your payment and applies the specific debt limits mandated by current tax law.

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Formulas

The core calculation determines the monthly interest payment based on the outstanding principal balance. The formula for the monthly mortgage payment is:

M = P r1 + rn1 + rn 1

Where P is the principal, r is the monthly interest rate, and n is the total number of payments. The deductible interest component is then derived by applying the IRS debt limit ratio:

Ideductible = Itotal × min1, LcapBavg

Finally, the actual cash value of the tax savings is the product of the deductible interest and your marginal tax rate:

Savings = Ideductible × Ratemarginal

Reference Data

Loan AmountInterest RateAnnual Interest (Year 1)Deductible Interest (Post-2017)Tax Savings (24% Bracket)Tax Savings (35% Bracket)
$300,0006.0%$17,900$17,900$4,296$6,265
$400,0006.0%$23,800$23,800$5,712$8,330
$500,0006.5%$32,300$32,300$7,752$11,305
$600,0006.5%$38,800$38,800$9,312$13,580
$700,0007.0%$48,700$48,700$11,688$17,045
$750,0007.0%$52,200$52,200$12,528$18,270
$800,0007.0%$55,700$52,200 (Capped)$12,528$18,270
$900,0007.0%$62,700$52,200 (Capped)$12,528$18,270
$1,000,0007.5%$74,600$56,000 (Capped)$13,440$19,600
$1,200,0007.5%$89,500$56,000 (Capped)$13,440$19,600
$1,500,0008.0%$119,300$59,700 (Capped)$14,328$20,895

Frequently Asked Questions

For mortgages originated after December 15, 2017, you can deduct interest on the first $750,000 of indebtedness ($375,000 if married filing separately). For loans originating before this date, the limit remains at $1,000,000.
Yes. You only benefit from the mortgage interest deduction if your total itemized deductions (Mortgage Interest, State/Local Taxes, Charitable Contributions) exceed the Standard Deduction for your filing status. If they do not, utilizing the Standard Deduction is mathematically superior, rendering the mortgage deduction moot for that tax year.
Yes. Mortgage payments are amortized. In the early years, a large percentage of your payment goes toward interest, maximizing the deduction. As you pay down the principal, the interest portion shrinks, and consequently, your tax deduction decreases each year.
Generally, yes. The $750,000 debt limit applies to the combined total of loans used to buy, build, or substantially improve your main home and a second home. The funds must be secured by the property.
Discount points paid to lower your interest rate are effectively prepaid interest. They are often deductible in the year you pay them, or they must be amortized over the life of the loan, depending on specific IRS tests.