If neither of you have a qualified person as a dependent to enter on your tax return then neither can have Head of Household filing status. You would both file as Single, if you are unmarried.
Deducting the mortgage interest, property taxes, points or mortgage insurance as itemized deductions can only be entered on a Schedule A for the person who actually paid those expenses. However, this may be a moot point since the Standard Deduction has been increased. Your total itemized deductions must be greater than the standard deduction for your filing status to have any tax benefit.
Standard deductions for 2018
- Single - $12,000 add $1,600 if age 65 or older
- Married Filing Separately - $12,000 add $1,300 if age 65 or older
- Married Filing Jointly - $24,000 add $1,300 for each spouse age 65 or older
- Head of Household - $18,000 add $1,600 if age 65 or older
