in whose name is the title? your's or mom's. if your's all you did was allow her to live there. you still own it.
transferring title to mom or letting her live there rent-free is a gift and gifts of this nature are not deductible
if you still have title since you are not renting it at fair value most expenses are not deductible. if the title is still in your name you can deduct on Schedule A, subject to the limitations, real estate taxes and mortgage interest (assuming you're still on the mortgage). if the title was given to your mom. you would have to file a gift tax return since the value would be over the annual exclusion. since you no longer own it you don't have rental real estate. Taxpayers who do not have legal title to a property may still claim a Schedule A deduction for real estate taxes and mortgage interest paid if they are the equitable owner of the property. An equitable owner is a person who has the economic benefits and burdens of ownership, based un the facts. there have been numerous tax court cases dealing with whom is an equitable owner. sometimes the taxpayer wins sometimes the IRS wins. you may want to consult a tax lawyer since the decisions even vary by what tax court made the decision.
