The spouse who paid it can deduct it, or you can split it...

Tax Year Prior to 2020: Filling separately and itemizing deductions. how to do this with mortgage interest, house taxes, and other interest

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The spouse who paid it can deduct it, or you can split it. However, if you live in a Community Property State then it is all split 50/50. Also, when you file as Married Filing Separately, if one spouse itemizes on Schedule A, the other must also itemize on Schedule A.

Is it better for a married couple to file jointly or separately?

https://ttlc.intuit.com/replies/3288477

Married Filing Separately in a Community Property State

https://ttlc.intuit.com/replies/3301943