Why are mortgage insurance premiums flowing through to the Alabama Schedule A, line 24?
The federal law containing the extenders for the PMI was passed on December 20, 2019 (Further Consolidated Appropriations Act, 2020). At that time, the AL instructions and forms had already been revised for tax year 2019, removing the amount from Schedule A, line 11. Since federal law now allows the PMI to be deducted, Alabama has determined that PMI should be included on Schedule A, line 24, other deductions (instead of Schedule A, line 11), for tax year 2019.
The PMI included on the federal Schedule A will automatically be carried to the AL Schedule A, line 24 in Drake19.