if you paid them you can claim them. there is a tax concept of equitable ownership where taxpayers who do not have legal title to a property may still claim schedule A deductions for tax-deductible expenses paid. An equitable owner is a person who has the economic benefits and burdens of ownership bases on the facts. There is nothing specific about this in the tax code and related pronouncements. Rather the decisions as to EO ares based on facts as presented in court.
