Only the owner can deduct the
taxes and interest.
If you are the "constructive or beneficial owner", you can deduct the taxes and interest even if you
aren't the legal owner. "Constructive ownership" is a
complicated concept but in general it means that you treat the home as if you
owned; that you accept all the responsibility of ownership and derive the
benefits of ownership.
For example, it might be the
case that you are the only heir, and will inherit the house as soon as the
estate is probated, at which point you will sell it and keep the profits.
In the meantime, you have been paying the tax, mortgage, and performing
all needed repairs and maintenance to keep the property in good shape.
You might be a constructive owner in that case.
On the other hand, if the home
will be inherited by someone else, and you are paying the bills but not doing
any other work, and the heir is starting to move their stuff in, then you
probably aren't a constructive or beneficial owner. In that case, the
estate should be making the payments and deducting the expenses on the estate
tax return, or the estate should reimburse you before the remaining funds are
disbursed
