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We have a home equity line of credit with 0 owed. We do not have any other mortgage. Do I need to state the HELOC lender?

 
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We have a home equity line of credit with 0 owed. We do not have any other mortgage. Do I need to state the HELOC lender?

If your HELOC balance is zero, and you also do not have a mortgage, there is nothing to report on your tax return.  You do not need to list the lender.

Unless you had a balance on a loan and paid interest sometime during the 2017 tax year, you will not have a mortgage interest deduction.  Also, when you pay mortgage interest, the lender is required to provide you with a Form 1098.

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