Maybe.
If you plan on building a home on it, you can claim the interest if the home is completed within 24 months. If this is your case, then you would include it in the mortgage interest section as if you did receive a form 1098. The interest would be recorded in box 1.
If the land is just for personal use, then the interest would not be deductible.
Interest on land purchased for investment or business use is deductible.
See links below for reference.
https://www.irs.gov/pub/irs-pdf/p936.pdf
https://ttlc.intuit.com/questions/2957158-can-i-claim-the-interest-on-my-land-loan
https://pocketsense.com/loan-interest-land-deductible-8490567.html
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