I have a 2nd mortgage loan. Can I deduct the interest for tax year 2019?

[DoninGA]

Yes, you can deduct the mortgage interest from the 2nd loan on your personal residence on the 2018 tax return and for tax year 2019.

• If you itemize, you can deduct the interest on up to $750,000 in mortgage debt, if the loan was used to buy or improve a first or second home.
• Mortgages and refinances taken out before December 16, 2017 are grandfathered in at the $1 million debt limit.
• You can still deduct the interest on a new or existing home equity loan or line of credit, but only if it’s used to buy, build, or substantially improve your home and your total mortgage debt doesn’t exceed $750,000.