Can we deduct the property taxes, homeowners insurance and maintenance from an inherited house my wife owns 50% of. Our son lives there but doesn't pay rent.

[xragman1949]

Our son pays the utility bills, but my wife pays all repairs and maintenance.  Any decisions about the house are made by my wife.

[MargaretL]

You can deduct property taxes, but not homeowners insurance or maintenance.  If your son just lives there and doesn't pay rent, it is not considered a rental property; no income is reported, and no rental expenses are allowed.  You may treat the inherited home as your second home and deduct property taxes, mortgage interest (if any) under Your Home section. Since she is a 50% owner, be sure to deduct only the portion that she actually paid.  Other deductions are not allowed for 2nd homes/primary residences. 

1. Federal Taxes
2. Deductions and Credits
3. Your Home - Property Taxes