Expired Individual Provisions that Do Not Apply to 2017 Federal Returns

The following individual provisions expired at the end of 2016 and therefore they do not apply to 2017 federal returns:

• Tuition and Fees Deduction – Form 8917/Form 1040, line 34
• Treating mortgage insurance premiums as qualified mortgage interest on Schedule A
• Exclusion of gain from income related to 2107 foreclosed home mortgage debt
• Non-business energy property credit on Form 5695
• Electric/fuel cell vehicle credits on Form 8936/Form 8910

Congress may still pass legislation that extends these provisions for two more years. They have not done so yet and until they do they again are not applicable for 2017 federal individual income tax returns. If these provisions are extended we will let you know.

See the Expired Tax Provisions page on the IRS website for more information.