Thanks for the replys. Guess I was feeling lazy at the time and should have Googled for this info. I just did tonight and found out something interesting. In my case on reporting the interest to the IRS, I don't have to file a form 1098. That is only required if the mortgage is secured by real property, meaning land attached. The house we sold was a manufactured home on leased land, so it is not considered "property". Just as in real estate taxes, you don't get a tax bill on that type house because you don't own the land. The same would hold true for a live-on boat. Just as I still have to report the interest as income, my buyers get to claim the interest paid as a deduction.