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What is an MCC?

MCCs allow the homebuyer to qualify for a federal income tax credit equal to a percentage of the interest paid on their home loan each year, up to a maximum of $2,000 per year.

MCC holders still qualify for a regular deduction of the remaining interest paid on their home loan, providing a double benefit.

How It Works — Side by Side

The table below shows how an MCC reduces your effective monthly mortgage payment on a $150,000 loan.

Detail Without MCC With MCC
Mortgage Amount $150,000 $150,000
Mortgage Interest Rate 6.50% 6.50%
Monthly Mortgage Payment $948.10 $948.10
MCC Rate None 25%
Monthly Credit Amount (1st Year)* None $166.67
Effective Monthly Payment (1st Year) $948.10 $781.44

*Annual Credit Limit of $2,000