In the US, MI (mortgage insurance) has been tax-deductible since 2007. After the new law came into operation, getting US mortgage insurance became cheaper as opposed to a ‘piggyback’ loan for some homeowners. The 2006 Mortgage Insurance tax-deductibility law provided the cost of PMI mortgage insurance as an itemized deduction for homeowners with an annual income of up to $109,000.
Private mortgage insurance and mortgage protection insurance are two considerably separate insurance products, although they seem alike. Mortgage protection insurance can be expressed in terms of a life insurance policy, which is structured to compensate the amount of mortgage in the event of a policyholder’s death. On the other hand, private mortgage insurance ensures payment to the lender, should a homeowner default on a loan, and allows the latter to finance his/her home in return for a smaller down payment.
Private mortgage insurance can be divided into two parts:
Borrower-Paid Private Mortgage Insurance: Also known "Traditional Mortgage Insurance," the BPMI is a default insurance policy that private insurers offer on mortgage loans and are paid by homeowners. In this type of MI, homeowners need not make the down payment of 20%.
Lender-Paid Private Mortgage Insurance (LPMI): When the lender pays for Private Mortgage Insurance (with the borrower being unaware of it), it is called an LPMI. The lender recovers the cost of the PMI premium by adding it to the interest on the loan. Usually, LPMI features in the case of loans that do not need the MI meant for high loan-to-value loans.