How much mortgage interest can we write off? We are not married. We are joint owners, equally paying mortgage ($1.45M) with annual interest is $36k.

Numbers are examples for understanding the $750k mortgage interest limit for single individuals who co-own and equally contribute to their property.

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After a split Ninth Circuit panel overturned the previous Tax Court decision giving unmarried couples double the mortgage interest deduction available to married couples, the IRS issued AOD 2016-02, 2016-31 IRB 193 (Aug. 1, 2016), acquiescing in the Ninth Circuit’s decision in Voss v. Commissioner, 796 F. 3d 1051 (9th Cir. 2015). The Voss decision held that the § 163(h)(3) limitations on mortgage interest deductibility are applied on a per-taxpayer basis, rather than on a per-residence basis.

But contact your TT Live rep to verify.