Mortgage interest reported on the 1098 can be deducted by those who are legally obligated to pay it. Two criteria must be met.
1) You must be legally obligated to pay it.
2) You must have actually paid it.
SO yes, if both of you meet the above criteria then each of you can claim what you actually paid. However, if your name is not the one shown on the 1098, if you are audited be prepared to prove you paid what you claim. Else the IRS will disallow the deduction and you'll pay a fine/penalty for claiming a deduction you didn't qualify to take. (If you can't prove it, then you don't qualify)
