[brierfield]

I have a second home in Ireland for which I have a mortgage from an Irish bank.
I claimed the interest paid on this mortgage as a deduction on last years return.
The IRS has recently sent me a correspondence (CP2000) claiming that I cannot claim this interest deduction. I believe this to be in error.
Can anyone tell me if I can claim this deduction?

[ebaines]

Did the bank issue you a form 1098 to document your interest payments? Since it's an Irish bank I would guess not, in which case as a practical matter it's going to be very difficult to take the deduction. Since it's a foreign bank you would have to withhold 30% of the amount of interest paid and file form 1042 to document the tax withholding. It is unlikely that the bank has an EIN that you would need to do that, and highly unlikely that they'd be willing to accept less than the full amount to be paid to them.

[brierfield]

Thanks ebaines,

After posing my question I found some similar threads and I'm hoping per AtlantaTaxExpert that I can deduct this.

https://www.askmehelpdesk.com/taxes/home-mortgage-interest-deduction-foreign-property-us-tax-return-415054.html

Regards.