Taxpayer has a 1098 for interest on qualified home acquisition mortgage prior to 2018 and mortgage is under $1M and so all of the interest is deductible on Schedule A Line 8A.
Taxpayer has a second 1098 for home equity debt that was not used to buy, build or improve the main home and so for federal Schedule A, none of the interest is deductible.
On federal Schedule A, does taxpayer check the box on Line 8 indicating he didn't use all of the home mortgage proceeds from those loans to buy, build,or substantially improve his home?