@gjemmott
for unmarried co-owners of a residence, the debt limit applies to each taxpayer, not to the property - Voss 116 AFTR 22 2015-5529 (9th Cir 2015)
https://us9thcircuitcourtofappealsopinions.justia.com/2015/08/08/voss-v-commissioner-2/
the IRS announced it would follow this decision (AOD 2016-02)
https://www.irs.gov/pub/irs-aod/aod-2016-02.pdf
read the last paragraph
