If my second mortgage is not a HELOC, can I deduct the mortgage interest?

[Mike9241]

HELOC used to build an addition to an existing first or second residence is treated as acquisition indebtedness and, therefore, interest paid is deductible, subject to mortgage debt limitations rules. In addition, for the interest to be deductible, it must be secured by the taxpayer's residence and not exceed the cost of the residence. 

for example, interest paid on a HELOC used to pay personal expenses would not be deductible even if secured by the property. 

[MaxA1]

Yes.  As long as you meet the specifications mentioned in Mike9241's post, you can deduct the mortgage interest on your second mortgage.  Here are some links that may help give more clarity:

• Can I deduct mortgage interest?
• How do I handle multiple 1098 mortgage forms?

@JoeRids1