@Anonymous_
@TomD8
Although publication 936 lists a requirement that the mortgage holder must be a legal owner and obligated on the mortgage, I do not believe that is in the actual tax code. I believe that the tax code itself only requires that the taxpayer be a borrower.
On the other hand, I have never before considered the concept that a cosigner might not be a borrower if the note is not in default. I don’t know how to resolve that question, maybe professional tax advice is warranted.
