Per IRS Publication 530 Tax Information for Homeowners, page 8:
Qualified Mortgage Insurance
Qualified mortgage insurance is mortgage insurance provided by the Veterans Administration, the Federal Housing Administration, or the Rural Housing Administration, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).
To enter your qualifying mortgage insurance premiums as an Itemized Deduction, please follow the steps below: