How do I report property that I pay a mortgage on in WV when I live in GA?

[Anne2]

My niece lives in the house & only pays 1/2 of the mortgage payment & I pay the other 1/2.

[KarenJ · Accepted solution]

In order to take 50% of the mortgage interest deduction on the property, you would need to have your name on the deed- you must be an owner of the property.  If you are the owner or one of the owners,  you should just include the amount of mortgage interest you personally pay as a deduction on your taxes.  

I reviewed the Georgia 2017 instructions and do not see where you would need to make any adjustment for mortgage interest paid out of state.