For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. This means your main home or your second home. A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities.

Your mortgage is a secured debt if you put your home up as collateral to protect the interests of the lender.

This information is found in Publication 936, Home Mortgage Interest Deduction.