How do I make a note to the IRS explaining that I am only taking 50% of the 1098 mortgage interest due to court agreement with my ex?

[Vanessa A · Accepted solution]

You do not need to make a note.  You can simply check the box under where you enter the mortgage interest that indicates that the interest amount you entered is different than what's on your 1098.

Since you are splitting the interest, you will also split the outstanding balance.