My girlfriend and I purchased a home a few months ago. The loan is in her name, the house title is in both our names but I make the mortgage and HOA payments. My question, who gets to file the house?

[xmasbaby0]

If you are both on the deed then you can split it up and each enter the amount you each paid.  You might not see any difference on your tax returns.  Buying a home does not necessarily mean a big refund.

Go to Federal> Deductions and Credits> Your Home to enter mortgage interest, property taxes, private mortgage insurance (PMI) and loan origination fees (“points”) that you paid in 2020.  You should have a 1098 from your mortgage lender that shows this information.  Lenders send these in January/early February.

HOMEOWNERSHIP DEDUCTIONS

It is very hard for a lot of people to use itemized deductions now that the standard deduction is so much higher.  Your home ownership may not have any effect on your tax due or refund, especially if you purchased the house late in the year.  

Standard Deduction
Your itemized deductions have to be more than your standard deduction before you will see a change in your tax owed or tax refund.  The deductions you enter do not necessarily count “dollar for dollar;” many of them are subject to meeting  tough thresholds—medical expenses, for example, must meet a threshold that is pretty hard to reach.  The software program uses all the IRS rules that apply to the expenses you enter, and it tells you if you have enough to use your itemized deductions or if using the standard deduction is more advantageous for you.  Under the new tax laws, some deductions have been capped—there is a $10,000 limit to the itemized deductions for state, local, property and sales taxes. 

2020 Standard Deduction Amounts

Single $12,400   (+ $1650 65 or older)

Married Filing Separate  $12,400   (+ $1300 if 65 or older)

Married Filing Jointly $24,800   (+ $1300 for each spouse 65 or older)

Head of Household $18,650  (+ $1650 for 65 or older)

Home Ownership

There is not a first time home buyers credit on a Federal return. That ended in 2010. If your state has such as credit, you will be able to enter it when you prepare your state return.

Buying a home is not a guarantee of a big refund.  Your deductions for homeownership combined with your other deductions (if any) must exceed your standard deduction to change your tax due or refund. If you purchased your home late in the year, you do not even have a full year of home

ownership deductions.

Your closing costs on your new home are not deductible except for prepaid interest, prepaid property tax or loan origination fees.  There are no deductions for appraisal, inspections, title searches, settlement fees. etc.

Your down payment is not deductible.

Your homeowners insurance for fire, hazard, flood, etc. is not deductible for your own home.

Home improvements, repairs, maintenance, etc. for your own home are not deductible. 

Homeowners Association  (HOA) fees for your own home are not deductible.

[Opus 17]

Mortgage:  No one.  To deduct the mortgage interest, the taxpayer must be obligated on the loan and actually make the payments.  Since you make the payments but are not obligated on the loan, you can't deduct the interest.  Your GF could deduct the interest if she paid the mortgage and you paid other household expenses to equalize things.

Property taxes: You.  To deduct property property taxes, you must be an owner on the deed and actually make the payments.  Your GF could deduct property taxes if she paid them.  

HOA fees: Mostly non-deductible.  The only part of HOA fees that would be deductible would be property taxes for common areas, but only if you have an itemized statement that specifically shows the property taxes. Then, the property tax deduction goes to the taxpayer who is both a property owner and actually pays the fee. 

[Anonymous_]

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@Opus 17 wrote:

Mortgage:  No one.  To deduct the mortgage interest, the taxpayer must be obligated on the loan and actually make the payments.  Since you make the payments but are not obligated on the loan, you can't deduct the interest. 

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In order to take the home mortgage interest deduction, the interest must be actually paid by the taxpayer and the debt must be secured by a qualified home; the taxpayer does not have to be personally obligated to pay the note.

See https://www.irs.gov/publications/p936#en_US_2019_publink1000229900

[Hal_Al]

 You pretty much have a choice. One can claim it all or you can split it. It's usually best if only one claims it, allowing the other to use the standard deduction.

But, you have to meet the rules, which are:

1. You are legally obligated to pay it (being on the deed is enough  to meet this requirement)
2. You actually pay it. 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.