Per the IRS page Update on Extender Legislation:
The Bipartisan Budget Act of 2018 was signed Feb. 9, and retroactively extended and modified numerous tax provisions covering 2017. The IRS is updating the needed forms, instructions, and publications, and incrementally completing programming and testing of our processing systems to reflect each provision of the legislation.
Taxpayers may now file tax returns claiming the following:
- Extension of mortgage insurance premiums treated as qualified residence interest
- Schedule A, (Form 1040), Itemized Deductions
At this time, IRS Publication 936 still indicates that home mortgage insurance premiums are not deductible, with the following disclaimer: "At the time this publication went to print, Congress was considering legislation to extend the itemized deduction for mortgage insurance premiums. To find out if this legislation was enacted, and for more details, go to IRS.gov/Extenders."