This was on a rental property that was sold many years ago. In the past the interest on the wrapped mortgage was deducted from the interest received on the installment payments. The net interest is what was being reported on Sch B. I am trying to correct the prior problems and report it correctly. Does it have to go to 4952 and ultimately end up on Sch A or should it ultimately end up on some other form? They won't qualify to file Sch A and it will increase their income by a few thousand dollars if it has to be reported there. Please advise.