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Deductions & credits
Yes, if you are a legal owner of the home, you can deduct the amount of mortgage interest you personally pay.
If your name is on the legal title to the home, even if you are not directly liable for the mortgage, you can deduct any interest you pay on the debt. This is an exception to the general rule that you cannot deduct interest if the debt is not yours.
Treas. Reg. §1.163-1(b)
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February 6, 2020
12:24 PM