@Opus 17 wrote:
Mortgage: No one. To deduct the mortgage interest, the taxpayer must be obligated on the loan and actually make the payments. Since you make the payments but are not obligated on the loan, you can't deduct the interest.
In order to take the home mortgage interest deduction, the interest must be actually paid by the taxpayer and the debt must be secured by a qualified home; the taxpayer does not have to be personally obligated to pay the note.
See https://www.irs.gov/publications/p936#en_US_2019_publink1000229900
