Where do i enter real estate for land? Loan interest paid notice?

[MarilynG1]

You can't deduct interest on land that you keep and intend to build a home on. However, some interest may be deductible once construction begins.  

If you have started any construction on the land, you would be able to deduct the interest as Mortgage Interest as long as you make the the home your primary home within 24 months.   

If you rent the land, the interest would be a Rental Expense. 

Click this link for more info. 

[Mike9241]

what is the land for?  if an investment you might be entitled to an investment interest expense deduction which is limited to investment income.