Foreign Mortgage Interest Deduction

[CowboyMC]

I have a second home in a foriegn country and pay mortage interest to a foriegn entity.
I understand I can generally deduct on Schedula A my mortage interest on a second home but the IRS istructions for 1040 Schedule A Line 11 says I can be fined $50 for not suppling the EIN number for mortage inetrest not on a 1098 form. This foreign entity does not have an EIN and does not do business in the US. What is the story? Also my tax software will not let me proceed without an EIN.

[flyingron]

Foreign homes can be used as qualified second homes (provided all the other requirements are met).
You're not required to do that SSN thing and subject yourself to the $50 penalty unless the person who you are paying your mortgage to is the person you bought the house from (and even then the US is pretty much only concerned if they are subject to US taxes on the interest income you are generating for them).

Your tax software sucks if it gets bent over this.