Hello, can I still deduct on my taxes the interest from a HELOC on my primary residence?

I talked to them about getting a HELOC out of primary home residence.

Resident shall be responsible to furnish light bulbs for fixtures.

The first as mentioned above -- equity add through the principle portion of the loan payment -- and I am also sending some extra payments to the first position loan as an extra equity insurance policy and pay off my primary residence faster.

I will definitely be checking deferred maintenance during the due diligence period and most likely there will be some needed.It's definitely not 100% turn key, there are most likely some renovations I can come in and value add, especially in the exterior and extra security to make the residents feel safe as it is a C class area. 

Would a Lender use the $ that I have in my HELOC account ........... would they let this count towards being $ that I have in a " Savings Account " , as they want to see that you have 6 months of Rent saved up " Per " rental / your own personal Residence that you have Thank you for the input and help 

Fair warning it's sort of long.I've been hosting an Airbnb room as a hobby in my primary residence for several months now.

Then I’d set aside about $3mm for my startup costs: Office leasing, my securities counsel buddies from Cravath...Bloomberg terminals and jet leasing.

Thanks buddy.

However, it is my understanding that you can only use a HELOC on a personal residence.