Ahhh, so you made a personal loan to your son. Then, either you also have a lien on the house and the loan is secured by the house or the loan is not secured by the home. If the home does not secure the loan, the deduction is not allowed. Your story may be more complicated.
I recommend reading Publication 936, Home Mortgage Interest Deduction which states:
Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). The loan may be a mortgage to buy your home, or a second mortgage.
You can’t deduct home mortgage interest unless the following conditions are met. • You file Form 1040 or 1040-SR and itemize deductions on Schedule A (Form 1040). • The mortgage is a secured debt on a qualified home in which you have an ownership interest. Secured Debt and Qualified Home are explained later.
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