Have a HELOC secured by my primary res to help buy a home for mom as her primary res. Her mortgage loan and title is in her name only. Is my HELOC interest deductible?

[ghirakami]

Would I need to be on the title to reap tax deduction benefits like HELOC interest or property tax?  How would these deductions be split between the 2 of us?

[DoninGA]

For the interest from the HELOC to be deductible on a federal tax return the funds from HELOC must be used to buy, build or substantially improve the taxpayer’s home that secures the loan.  The interest would NOT be deductible if the funds are used to purchase a residence that is not your home.  The loan must be secured by the taxpayer’s main home or second home (known as a qualified residence).