I hold mortgages on properties I have sold and I have expenses associated with those mortgages such as mileage, meals, and management fees. Where do I expense these types of expenses? Thanks. Larry

If these were rentals, you would report those expenses on Schedule E.

If these are investments, those expenses are not deductible. 

If you are in the loan business, you could deduct those expenses as business expenses, but you may need to be registered and/or licensed with the state.