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If the lot rental is straight rental for a personally owned and used mobil home then the deduction is not allowed on the Schedule A.
In some states (such as Maryland), you can buy your home subject to a ground rent. A ground rent is an obligation you assume to pay a fixed amount per year on the property. Under this arrangement, you are leasing (rather than buying) the land on which your home is located.
If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest.
A ground rent is a redeemable ground rent if all of the following are true.
Your lease, including renewal periods, is for more than 15 years.
You can freely assign the lease.
You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specific amount.
The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled.
Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest.
Payments on a nonredeemable ground rent are not mortgage interest. You can deduct them as rent if they are a business expense or if they are for rental property.