Yes, as long as:
- the amount of forgiveness requested for rent or lease payments to the related party is no more than the amount of mortgage interest owed on the property during the Covered Period that is attributable to the space being rented by the business; and
- the lease and mortgage were entered into before February 15, 2020.
Any ownership in common between the business and the property owner is a related party for these purposes. You must provide mortgage interest documentation to substantiate these payments.