Deductions & Credits -> 1098: put only half of Mortgage interest (box 1) and MIP (box 5) amounts for owner occupied duplex?

[ChessBoxer]

On the Deductions & Credits tab -> Mortgage Interest and Refinancing (Form 1098), it mentions:

Important: Don't enter rental property mortgage interest here. Enter it with your rental expenses. We already deducted the personal portion of your mortgage interest from your rental property in the amount of $X,XXX.00.

I live in a two-family home, split up between two evenly sized apartment units with rent-paying tenants in one of them. Does that mean I should only enter half of the amounts that appear on the 1098 form my mortgage company gave to me? Or should I only enter half of the mortgage interest amount, and the full MIP amount, since the "Important:" warning only specifies one of them?

[DianeW777]

It depends.  If you are entering mortgage interest in both the rental activity and on your personal deductions under Deductions and Credits, then you should split 50/50 on each entry.  This would include the mortgage interest, mortgage insurance premiums and real estate taxes.