The condo fees and garage fees are not deductible. If you get a letter or other document from the condo management telling you that part of the fee is mortgage interest, then whoever paid the fee can deduct that mortgage interest, if he or she itemizes deductions.
Basically the person who actually paid a deductible expense, and only that person, is entitled to claim the deduction for that expense, subject to the general limitations on the deductions.
It's possible that new tax legislation will affect your deductions. You are probably aware that the bill that the House recently passed includes an increase in the limit for state and local taxes, which includes real estate tax. Stay tuned.
