The 1098 mortgage interest statement is made out to my deceased wife. She died in 2021. Her name and TIN is on the tax form. The dead is in my name, mortgage in hers

[kirchworks3496]

the deed is in my name mortgage in deceased wifes name. How do i file 1098

[AmyC · Accepted solution]

Yes, if you meet the conditions. If the mortgage is based on your property, it is secured debt. The official rules from Pub 936 are:

You can’t deduct home mortgage interest unless the following conditions are met.

• You file Form 1040 or 1040-SR and itemize deductions on Schedule A (Form 1040).
• The mortgage is a secured debt on a qualified home in which you have an ownership interest. Secured Debt and Qualified Home are explained later.

[kirchworks3496]

👍... thanks