@Critter-3
that seems very dodgy to me. The only tax provision that I know of that specifically allows a payment made by one person to be treated as a gift to another is student loan interest paid by a parent on behalf of a child. When a parent pays student loan interest on the child’s student loan, then either the parent or the child can take the deduction, and if the child takes the deduction the reason is that the payment is treated as a gift.
I’m not aware that that is written down for any other tax deduction, and the regulations are specific that in order to deduct mortgage interest and property taxes, you have to be the person who is obligated and the person who actually pays. I would consider that very risky in case of audit. Professional advice would always be suggested.
