How should I claim the deductions from a 1098 form if I co-own a house with my partner?

[minmik]

The form has his name listed first and his SSN. My name is listed second and my SSN is not listed. The mortgage payments are paid using his bank account, not a joint account.

[Critter-3]

He paid the mortgage and he has the 1098 is his SS# so ONLY he should claim the mortgage interest on his return.

[ThomasM125]

If you are legally responsible for the mortgage payment, then you can deduct your share of it on your tax return. It doesn't matter who actually pays it, if you contributed to that payment. Just enter the form 1098 like you would if it was in your name, and then the amount of interest you contributed. Also, your partner could deduct the full amount if you prefer.

Should you take your portion of the deduction, It might be advisable to mail your tax return in and attach a statement explaining that you are allowed the deduction even though your social security number is not on the form 1098, but it is common for mortgage interest to not be reported on a form 1098, so it may not present a problem if you forgo this extra step. Also, if the IRS were to question your deduction, you could supply them with a copy of the 1098 showing your name on it and that should resolve the issue.

@minmik 

[Edited 1/19/22 at 5:56 PST]

[Critter-3]

Ok ... listen up ...only one of you should claim the house so the one whose SS#  is on the 1098 should claim the interest and the other person takes the standard deduction ... this is a win win for both parties.   The fact that the payment is being made from his account only solidifies his right to the deduction.