support my partner, can I deduct interest on house payments?

[MaryAEnders]

Hello,

I have lived with my partner for 13 years.  He lost his job about 10 yrs ago.  He does not have any income.  He went bankrupt years ago.   I have been paying his mortgage payments every month.  Since I support him, can I deduct any mortgage payments?  mortgage interest?

thankyou,

Mary 

[MayaD]

You cannot deduct the mortgage interest and property tax if your name is not on the loan or the deed.

However, you might be able to claim your partner as a dependent on your return if he meets the requirements of Qualifying relative.

Qualifying relative

• They don't have to be related to you (despite the name).

• They aren't claimed as a dependent by someone else.

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

• They aren’t filing a joint return with their spouse.

• They lived with you the entire year.

• They made less than $4,300 in 2020.  (Social Security does not count)

• You provided more than half of their financial support.