I have utility and property tax expenses that I pay however they are all in my mother's name, how do I report these expenses on my taxes since they are not in my name?

[ColeenD3]

You don't. Utility expenses are not deductible. In order to claim property taxes, you must both be liable for the amount as well as pay it.

[SweetieJean]

Utility costs cannot be claimed on a Federal tax return.  You cannot claim property taxes paid unless you are listed on the deed.  In essence, you have made a non-deductible gift to your Mother.  Given that, if her non-Social Security income was less than $4,300 in 2020,  you may be able to claim her as a dependent.

[Mike9241]

@ColeenD3 too bad you didn't mention the concept of equitable owner. 

@thegoose94 An EO doesn't even need to have legal title to the property. An EO is one who has the economic benefits and burdens of the type an owner would incur on property they occupy as a residence.  if you are n EO then the IRS and even better the courts allow you to take a schedule A deduction for taxes and mortgage interest. I am not saying you are an EO.  that depends on the totality of the costs you pay for living there - mortgage, taxes, insurance, utilities, repairs, maintenance vs what mom pays. 

[Carl]

You can't claim property taxes unless you are

- Legally obligated to pay them, and

- Actually pay them

However, if you can prove Equitable Ownership (EO) in the property, you may be able to claim them. But Equitable Ownership is not necessarily what one may think it is. See IRS Court Ruling 2001-0072 at https://www.irs.gov/pub/irs-wd/01-0072.pdf for the specifics that I am aware of. (There may be other things that I am not aware of or privy to.)

[ColeenD3]

In making the determination of Equitable Ownership, the Tax Court considered several key factors:

• Had the right to possess the property and to enjoy the use, rents, and profits.

• Had the duty to maintain the property.

• Was responsible for insuring the property.

• Bore the risk of loss of the property.

• Was obligated to pay taxes, assessments, and charges against the property.

• Had the right to improve the property.

• Had the right to obtain legal title to the property at any time by paying the balance of the purchase price.

[Carl]

@ColeenD3 I would love the link to that tax court document to bookmark for future reference, if it's not to much trouble. Thanks.

[Anonymous_]

https://www.leagle.com/decision/2001138281bjtcm130111321

https://www.leagle.com/decision/1995157270jttcm150211293

[ColeenD3]

@Carl. I replied to the email.

[Carl]

Who said taxes are easy? The phrase "State law determines the nature of property rights, and Federal law determines the appropriate tax consequences of those rights" just makes things more complicated. 🙂

https://www.leagle.com/decision/intco20170425f05 Section 2, fifth paragraph.  Seems like the more I dig, the deeper the hole gets. 🙂