The bank restructured my mortgage in 2015, as I could not make a payment for some time because I was unemployed
If the deferred interest is included on your 1098 or your refinance/restructure documents and was paid during 2015, you may deduct it. If the deferred interest was rolled in to the backside of your loan and not paid, you cannot deduct it.
How to report mortgage interest
Have you received Form 1098 for Mortgage Interest paid in 2015?
If the deferred interest is included on your 1098 or your refinance/restructure documents and was paid during 2015, you may deduct it. If the deferred interest was rolled in to the backside of your loan and not paid, you cannot deduct it.
How to report mortgage interest