To qualify for a full deduction, a couple or a single taxpayer must have AGI of $100,000 or less to get a full deduction and no more than $109,00 to get a partial deduction. A married person who files separately must have AGI of $50,000 for the full deduction, or no more than $54,500 for a partial deduction. For more details, visit: http://turbotax.intuit.com/support/iq/Your-Home/Mortgage-Insurance-Deduction-/GEN12429.html (0 comments)