Carl
Level 15

Investors & landlords

IRS Publication 936 at https://www.irs.gov/pub/irs-pdf/p936.pdf starting on page 9 with "Part II - Limits on Home Mortgage Interest Deduction" covers all the fine details, exceptions, and the what-not. It covers a lot. So you'll have to read it through to determine what applies to your specific situation, and determine just how it applies.