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Equity Loan- Interest Expense deductible for Business

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    Equity Loan- Interest Expense deductible for Business

    My client took out a home equity loan to payoff an existing loan in the business. If my client elects to treat the entire debt as not secured by her home and can trace the loan proceeds to the business, can she deduct the interest paid as a business expense using the 10T election?

    If so, if she took the equity loan out in 2018, can she do an amended return to include the interest expense as a business expense?

    Is there any downside by electing the debt as not secured by her home?

    When submitting the loan, is there any additional documentation or statement that I need to submit?
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