Qualified Mortgage Insurance Premiums - No Longer Deductible
1

Note. Legislation was passed 12/20/2019 that extends the treatment of mortgage insurance premiums as interest. Check back for updated information once it becomes available. 

Per the IRS Instructions for Schedule A (Form 1040), page 1:

Expired deduction for mortgage insurance premiums.

At the time these instructions went to print, the deduction for mortgage insurance premiums had expired. You can't claim a deduction for amounts paid or accrued after 2017. To find out if legislation extended the deduction so you can claim it on your 2018 return, go to IRS.gov/ScheduleA.