I am getting a divorce, but it is not yet complete. My wife currently resides in the house and wants full ownership of the house in the divorce. The deed and mortgage are solely in my name because her income was not used for the loan, and she did not want to attend the signing.
My wife will eventually refinance the home into her name, but the mortgage is still in my name in the interim, and I will receive a 1098 from the mortgage company. While the mortgage is solely in my name, how do I assign the mortgage interest and property tax credits to her?
You can still report the interest you actually paid, using the 1098, just enter less than the full total. Your wife can enter the interest by checking the box for "I don't have a 1098" (or it might be "my name is not on the 1098") and enter the amount she is responsible for.
Assuming you paid from joint funds for some period of time in 2023 before you separated, then you can use any reasonable method that you both agree on, to allocate who is responsible for which part of the interest. Just make sure that between the two of you, you don't claim more than the total.