Is interest on a mobile home loan tax deductible?

You can deduct interest on any loan for a qualified home, and a mobile home loan will meet these terms in most cases. You must be using the home as your primary residence or earning income off its use as a business investment.

It is also necessary the home have sleeping, cooking and toilet facilities in order to be considered a qualified home. If your mobile home is in a community with shared facilities but does not house them directly, speak with an accountant regarding whether the interest on your loan is still deductible. 

Ref : www.loan.com