1098 Mortgage Interest - divorced

[samdus87]

My ex and I were divorced at the end of 2024, and we own a home together. My ex lives in the original house, and I live in a new home. For 2024 it was agreed that I paid the mortgage interest on the co-owned home and on my own primary residence. As such, I am claiming both homes on my taxes, but only one is my primary residence where I live. 

The second is not considered my secondary "vacation" home, and I do not collect rent from my ex as part of our settlement. How do I categorize this other home? It is primary for my ex, and both our names are still on the mortgage. 

[LindaS5247]

The interest you pay on a mortgage on a home other than your main or second home is considered personal interest and isn't deductible. It would only be deductible if your original home was used for business or investment purposes.

You may deduct mortgage interest on your main home and one second home. A second home is a property you own and occupy for part of the year, in addition to your primary residence, often used for vacations or leisure, but not primarily for rental income.