If Husband and I divorced in 2022, but we still both own the house, do we both include it on our taxes?

[Opus 17]

You can each list, as an itemized deduction, the portion of mortgage interest and property taxes that you each pay.  The combined total of what you claim must not be more than the actual expense. 

[JamesG1]

You may but you are not required to.  

If you each report your portion of the mortgage interest and real estate taxes paid, you have to meet these rules:

• You are legally obligated to pay the mortgage,
• You actually make the payment.  Paying from a joint account where you made sufficient deposits to cover the payments will usually meet this standard.  However, paying from your own account would be a stronger audit defense.

Mortgage interest and real property taxes are only deductible if you itemize expenses on your tax return rather than take the standard deduction.  The standard deductions for 2022 are:

• Single or MFS              $12,950
• Head of Household    $19,400

In most cases, a taxpayer will itemize expenses when the itemized deductions exceed the appropriate standard deduction.

@lmruiz20