It should show a separate calculation for the a part of the year when the model new MCC was in impact. Combine the quantities from both calculations for line three, enter the entire on line three of the form, and enter “See attached” on the dotted line next to line 2. In the 12 months of refinancing, add the applicable amount of curiosity paid on the old mortgage and the relevant amount of curiosity paid on the new mortgage, and enter the total on Form 8396, line 1. An issuer could reissue an MCC after you refinance your mortgage. If you didn’t get a model new MCC, you might wish to contact the state or native housing finance agency that issued your unique MCC for details about whether you can get a reissued MCC.
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