### Question
Can you define what certified indebtedness amount means?


### Answer
**Certified indebtedness amount** is defined as the following in *26 U.S.C. § 25*:

> the amount of indebtedness which is—



(A) incurred by the taxpayer—



(i) to acquire the principal residence of the taxpayer,



(ii) as a qualified home improvement loan (as defined in section 143(k)(4)) with respect to such residence, or



(iii) as a qualified rehabilitation loan (as defined in section 143(k)(5)) with respect to such residence, and


  


(B) specified in the mortgage credit certificate

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

