Is a mobile home considered a second home if my daughter lives there and we do not charge her rent? It is in the town we live in. Can I deduct interest, taxes, lot rent?

[stampkim1]

Home is a few miles from ours. 

We have a primary residence and another home on a lake but no mortgage to deduct on the lake house. 

We do not live in the mobile home, our daughter does. 

We paid lot rent for 2017, she is paying it for 2018. Can we deduct the lot rent anywhere? 

[Hal_Al · Accepted solution]

Yes. You cannot deduct lot rent. You can deduct interest if the loan qualifies as a mortgage. That is, it is secured by the mobile home.