Form MT-15, Mortgage recording tax return, has a current list of the various tax rates in effect by jurisdiction. This form is not used to file your tax unless the property is located in more than one locality, and the localities impose tax at different rates.

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 · The legal authority for collecting the NYC Mortgage Recording Tax comes from Title 11, Chapter 26, Administrative Code and Tax Law Section 253-a. MT-15, otherwise known as the Mortgage Recording Tax Return, is a New York State Department of Finance form that needs to be properly filled out and filed in order for your mortgage to be recorded.

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Every taxpayer’s goal is to document the least amount of income possible on his or her tax return. The mortgage industry, on the other hand, depends on these tax returns to determine borrowers’ capacity. A servicer’s objective in analyzing self-employed borrowers’ tax returns, therefore, is to determine the most income available.

As a result, fewer homeowners now have the financial incentive to itemize their deductions on their tax return. And if you do not itemize, you cannot deduct mortgage interest or property tax payments.