Condo with Two Owners: Tax Deductions and Mortgage Interest

[M_S2010]

Recently, as of 2025, I purchased a condo as my primary residence. The title and loan are in both my girlfriend's name and mine. I pay the mortgage (includes the principal, interest, and escrow), while she covers the condo and garage fees. Our tax filings are separate. We do not plan on getting married, and we do not co-own any bank accounts. My taxes are complex, including real estate in different states, foreign and domestic stocks, dividends, cryptocurrency, federal treasury bonds, and state municipal bonds. Over the last few years, I have itemized my deductions. Question: How do we claim the condo mortgage and condo fees? Should we file as I've outlined above, or is there something different we should do?

[Mike9241]

you paid the interest and taxes so you get to deduct them subject to their respective limitations. note that deposits into the real estate escrow are not deductible. you get the deduction when the taxes are taken out of escrow.

[rjs]

The condo fees and garage fees are not deductible. If you get a letter or other document from the condo management telling you that part of the fee is mortgage interest, then whoever paid the fee can deduct that mortgage interest, if he or she itemizes deductions.

Basically the person who actually paid a deductible expense, and only that person, is entitled to claim the deduction for that expense, subject to the general limitations on the deductions.

It's possible that new tax legislation will affect your deductions. You are probably aware that the bill that the House recently passed includes an increase in the limit for state and local taxes, which includes real estate tax. Stay tuned.