In most cases, you must be the owner of the property to take the deductions.
If you can prove that your son is the owner in every way but in name (constructive ownership), he could still be allowed to take the deduction.
(He could get audited and have to prove constructive ownership. If the IRS doesn't allow the deduction, he may have to go to tax court and argue your case.)
He will be able to explain in TurboTax why he is taking the deduction. In the Deductions & Credits section (where you enter mortgage interest), check The interest amount I entered is different than what's on my 1098 when entering the information.
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