I pay my mortgage monthly with automatic bill pay from Bank "A" (Checking) to Bank "B" (Mortgagor). A payment was drafted from Bank "A" on 12/23/14 and the funds were deducted from my checking balance that day. Before year-end Bank "A" mailed a check to Bank "B" that they applied to my mortgage on 1/2/15. When I received Form 1098 from Bank "B" the interest for that payment was not included because it posted in 2015. Can I deduct that interest payment on Sch. A as 'Home Mortgage Interest Not Reported to you on Form 1098' or do I have to defer the deduction to 2015?