When claiming married filing separately, mortgage interest would be claimed by the person who made the payment. Therefore, if one of you paid alone from your own account, that person can claim all of the mortgage interest and property taxes.
In most cases, if you paid the expenses with a joint account you must divide the expenses evenly. If you both were liable for and paid interest on your mortgage that was on a Form 1098, attach an explanation to your return. Include:
- How much of the interest each of you paid
- The name and address of the person who received the form
Subject to the above, both you and your spouse can each deduct the interest you pay on up to $375,000 of a mortgage loan.
You may also claim the deduction if you appear as an owner on the deed to the home, even if you don't appear on the mortgage. The rules change slightly in community property states. There are nine community property states, including California. In these states, a home purchased during your marriage is usually joint property, even if only one spouse appears on the deed.
