Yes. Acquiring a permit is not a requirement to claim the mortgage interest on Schedule A. Clearing the land would qualify as construction cost.
A little more info:
A
manufactured home qualifies under this rule: Interest on land can be deductible
if you intend to build a house on it. You can claim a mortgage interest
deduction if you will be completing and moving into the home within 24 months
of when you start claiming the write-off. The deduction covers your loan on
your lot as well as your construction loan if any. To be able to claim this
write-off, the house under construction must be your first or second house, and
your total mortgage debt must be $1.1 million or less.
Please feel free to post any additional details or questions in the comment section.
https://www.nolo.com/legal-encyclopedia/deducting-interest-when-constructing-new-building.html
