It is NOT necessary for your name to be on the loan in order for you to deduct the portion of the mortgage interest that you actually pay. What is necessary is that you have an ownership interest in the qualified home that secures the mortgage.
https://www.irs.gov/publications/p936
Also, if you have an ownership interest in the property, you may deduct the portion of the real estate taxes that you actually pay.
You cannot deduct mortgage interest or property taxes that you don't actually pay.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
