Do I qualify to take real property taxes deductions if I pay the property taxes on my residential home that is not in my name?

[tsgtrublu]

Property is in the name of "A Revocable Trust" (deceased husband's name). His Will allows me to live in home.

[MinhT1]

No. You can only deduct property taxes assessed in your own name.

[Mike9241]

disagree with @MinhT1 

Taxpayers who do not have legal title to a property may still claim a Schedule A deduction for real estate taxes they pay if they are an equitable owner. An equitable owner is a person who has the economic benefits and burdens of ownership based on the facts. Occupying and MAINTAINING the home and paying the taxes and mortgage (if there is one) on it are factors that might indicate equitable ownership. 

payments by you, not reimbursed,  for insurance, utilities, repairs and maintenance, landscaping costs, and other bills associated with the property would be further evidence you are an equitable owner. 

the following are Tax court decisions in favor of the taxpayer being an EO. 

Phan, TC Summ, Op. 2015-1

Trans, TC Memo 1999-233

Uslu, TC Memo 1997-551

Edosada , TC Summ. Op. 2012-17