Thank you for giving me the opportunity to assist you. I will give the best answer that I can with the information provided.
Mortgage insurance provided by the VA is also known as a funding fee. This is allowed to be deducted fully in 2010 if the mortgage was issued in 2010.
There is a possible limitation to mort. insurance premiums if your AGI is more than 100K.
For more information, see page 7:
Thank you for your assistance on this matter.
You are very welcome.