11,345,810 federal tax returns deducted home mortgage interest for tax year 2023, claiming $165.6 billion in total, an average of $14,590 per return. That is 7.1% of all 159.9 million returns filed. Because the deduction is only available to people who itemize, and most filers now take the standard deduction, the share is small: 76% of itemizers claimed it.
The deduction leans toward higher incomes. Returns with adjusted gross income of $200,000 or more made 36% of the claims and 46% of the dollars.
Where it is claimed most
the District of Columbia has the highest share of returns claiming the deduction, 15.6%, followed by Maryland (15.3%) and California (12.1%). The lowest shares are in West Virginia (2.3%), South Dakota (2.7%) and North Dakota (2.8%). Average claims are largest in Hawaii ($18,230), Washington and California, where home prices and loan sizes are high. California alone accounts for $38.3 billion, 23% of the national total.
How the deduction works
You can deduct interest on up to $750,000 of mortgage debt used to buy, build or improve your main home or a second home ($1 million for loans taken out before December 16, 2017). It only helps if your itemized deductions, including state and local taxes and charitable gifts, add up to more than the standard deduction. For 2023 the standard deduction was $13,850 for single filers and $27,700 for married couples filing jointly.
Mortgage interest deduction by state
| State | Returns claiming | Interest deducted | Average per return | Share of all returns | Share of itemizers |
|---|---|---|---|---|---|
| District of Columbia | 54,530 | $883M | $16,200 | 15.6% | 79% |
| Maryland | 474,860 | $6,085M | $12,810 | 15.3% | 79% |
| California | 2,235,970 | $38,325M | $17,140 | 12.1% | 81% |
| Utah | 168,620 | $2,467M | $14,630 | 10.9% | 82% |
| Virginia | 440,170 | $6,483M | $14,730 | 10.6% | 80% |
| New Jersey | 462,450 | $6,349M | $13,730 | 9.9% | 77% |
| Oregon | 198,670 | $2,825M | $14,220 | 9.6% | 80% |
| Washington | 363,050 | $6,364M | $17,530 | 9.6% | 82% |
| Massachusetts | 342,260 | $5,282M | $15,430 | 9.5% | 80% |
| Colorado | 291,890 | $4,968M | $17,020 | 9.5% | 85% |
| Hawaii | 63,910 | $1,165M | $18,230 | 9.2% | 80% |
| Georgia | 418,140 | $5,222M | $12,490 | 8.6% | 73% |
| Connecticut | 155,260 | $2,094M | $13,490 | 8.5% | 78% |
| Delaware | 38,610 | $513M | $13,290 | 7.6% | 80% |
| New York | 726,510 | $10,707M | $14,740 | 7.4% | 76% |
| Nevada | 104,460 | $1,656M | $15,850 | 6.7% | 75% |
| Arizona | 225,180 | $3,530M | $15,680 | 6.6% | 77% |
| Minnesota | 192,050 | $2,480M | $12,910 | 6.6% | 77% |
| Rhode Island | 37,210 | $476M | $12,790 | 6.5% | 81% |
| Idaho | 57,510 | $890M | $15,480 | 6.5% | 78% |
| Illinois | 386,240 | $4,616M | $11,950 | 6.3% | 75% |
| North Carolina | 299,790 | $4,115M | $13,730 | 6.1% | 76% |
| New Hampshire | 44,400 | $630M | $14,180 | 6.1% | 77% |
| Montana | 32,650 | $470M | $14,400 | 5.9% | 73% |
| South Carolina | 143,200 | $1,959M | $13,680 | 5.8% | 76% |
| Florida | 631,340 | $9,708M | $15,380 | 5.6% | 70% |
| Texas | 765,930 | $10,913M | $14,250 | 5.6% | 72% |
| Alabama | 113,010 | $1,402M | $12,410 | 5.3% | 70% |
| Pennsylvania | 311,480 | $3,940M | $12,650 | 4.9% | 71% |
| Maine | 31,310 | $415M | $13,260 | 4.4% | 75% |
| Tennessee | 142,990 | $2,248M | $15,720 | 4.4% | 71% |
| Missouri | 124,590 | $1,491M | $11,970 | 4.3% | 70% |
| Kansas | 59,250 | $697M | $11,760 | 4.3% | 66% |
| Oklahoma | 72,970 | $832M | $11,400 | 4.3% | 65% |
| Michigan | 205,680 | $2,368M | $11,510 | 4.2% | 71% |
| New Mexico | 41,380 | $520M | $12,560 | 4.2% | 71% |
| Wisconsin | 123,640 | $1,431M | $11,580 | 4.2% | 70% |
| Alaska | 14,520 | $216M | $14,860 | 4.2% | 77% |
| Mississippi | 49,840 | $530M | $10,620 | 4.1% | 64% |
| Vermont | 13,370 | $167M | $12,490 | 4.0% | 69% |
| Nebraska | 37,430 | $425M | $11,370 | 3.9% | 64% |
| Louisiana | 75,860 | $916M | $12,080 | 3.9% | 66% |
| Kentucky | 77,660 | $913M | $11,760 | 3.9% | 73% |
| Arkansas | 50,360 | $606M | $12,030 | 3.9% | 67% |
| Indiana | 122,960 | $1,473M | $11,980 | 3.8% | 70% |
| Ohio | 207,950 | $2,353M | $11,310 | 3.7% | 70% |
| Wyoming | 10,330 | $161M | $15,560 | 3.7% | 67% |
| Iowa | 53,830 | $583M | $10,830 | 3.6% | 62% |
| North Dakota | 10,360 | $144M | $13,930 | 2.8% | 58% |
| South Dakota | 12,190 | $175M | $14,330 | 2.7% | 58% |
| West Virginia | 17,850 | $215M | $12,020 | 2.3% | 70% |
Tax year 2023 returns, by state of the filer's address. Sorted by share of all returns. Share of itemizers is returns claiming the deduction divided by returns that itemized. The national figures above use the IRS U.S. total, which includes some returns not assigned to a state, so they are slightly higher than the sum of the state rows.
Source
Internal Revenue Service, Statistics of Income, Individual Income Tax Statistics, State Data, tax year 2023 (fields N1, N04470, N19300 and A19300), downloaded October 23, 2026. U.S. government data in the public domain. Averages and shares are our calculations. Our tables are available under CC BY 4.0. Credit "My Credit Guide (mycreditguide.org)".
Steven Reynolds, "Mortgage Interest Deduction by State," My Credit Guide, October 23, 2026, https://mycreditguide.org/data/mortgage-interest-deduction-by-state/.