Can I claim mortgage interest deduction even though the mortgage is under the deceased SSN?

[Vanessa · Accepted solution]

If you are an owner of the property and are paying the mortgage then yes, you may claim the mortgage interest deduction. If you are not then No, you cannot. 

"Interest paid by the taxpayer on a mortgage upon real estate of which he is the legal or equitable owner, even though the taxpayer is not directly liable upon the bond or note secured by such mortgage, may be deducted as interest on his indebtedness." https://www.law.cornell.edu/cfr/text/26/1.163-1#b