For the mortgage interest and real estate taxes, things get a little tricky or super easy. Most people take the standard deduction so this may not matter at all.
1. Is the 1098 in one name or both names? the IRS says is what to do if you don't get the interest form, as seen on page 11 of About Publication 530, Tax Information for Homeowners is:
More than one borrower. If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your paper return explaining this. Show how much of the interest each of you paid, and give the name and address of the person who received the form. Deduct your share of the interest on Schedule A (Form 1040), line 8b, and enter “See attached” to the right of that line.
2. The IRS believes you should claim the part for which you pay. The IRS doesn't have much to say about how that is determined. Do you have a shared account? Does one person pay the mortgage while the other pays groceries and light? However you split the bills and pay them is how you live. Just be prepared to show how you determined who claims how much.
As a couple that has set up your finances, you can arrange them to pay bills as you please. The IRS has this chart of deductibility from Pub 936.
This would be a judgement call on your part for what you feel could be proven to the IRS,
Single or single and head of household (if a child or parent or other person is involved- maybe) for the filing status.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
