If you are in one of the nine community property states, you may need to split it 50/50; consult applicable state law. If you are not in a community property state, you can allocate it any way you like; simply enter the amount each of you is claiming for the mortgage interest deduction on your separate return under mortgage interest.
It may be easier for the spouse whose name appears on the Form 1098 to claim the interest deduction, so that the IRS information return matching programs don't flag the returns for audit.
@vincerz
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
