My spouse and I file separately and would normally split our mortgage interest and property tax deductions 50/50. But can my spouse deduct the interest and I the taxes?

[polron]

My spouse and I file separately and would normally split our mortgage interest and property tax deductions 50/50 for each of the interest and property tax. However, it works out in our favor if my spouse deducts the mortgage interest and I deduct the property taxes. I do not see any specific guidance down to this level of detail. Is this an acceptable practice?

[DS30 · Accepted solution]

Yes. As long as you do not live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin - would have to split 50/50) and if the mortgage interest and property taxes are paid jointly, then you can choose how you want to allocate the deductions (so you can claim all the property taxes and your spouse can claim all the mortgage interest).