If you used all the mortgage revenue on line 12 for an activity, all interest is allocated to line 16 of that activity. In this case, remove the interest from the form or schedule to which it applies. They did not lend new amounts for the mortgage during the year. (This does not include lending the initial mortgage amount.) The waiver or refund of user fees applies only to taxpayers with adjusted gross income, as for the last year for which such information is available, at or less than 250% of the current federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment payment agreements) on or after April 10, 2018.