Investment interest (15.10), but only up to the amount of net investment income (15.10).
Premiums paid in 2017 for qualified mortgage insurance on a principal or second residence will not be deductible as interest, unless Congress extends the law authorizing the deduction (15.6).
Interest on personal loans (such as loans to buy autos and other personal items and credit card finance charges) is not deductible with the exception of qualifying student loan interest seeChapter 33.
Interest on loans for business purposes is fully deductible on Schedule C. Interest on loans related to rental property is fully deductible from rental income on Schedule E. Whether interest is a business, investment, or a personal expense generally ...
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