• IRS Form 8396: Interest Mortgage Loan is filed by homeowners to obtain a mortgage interest-bearing loan, but this can only be done by those who have received a Mortgage Loan Certificate from a local or state government agency.

  • An interest-bearing mortgage loan is designed for low- and middle-income individuals to help them afford a home.
  • Individuals eligible for interest-bearing mortgage loans may each year claim a loan for a portion of the interest paid on the mortgage loan.