How do I report transfer of my mom's house

[scrapjules]

My mom transferred her manufactured home into my name late this year because her health continues to fail.  It should have been in my name all along because I took out the loan to buy her house and have been making all those payments.  I have now paid the 2nd half of the property taxes and a full year of Landlord insurance on the house.  I do NOT charge my mom rent since she does pay rent to the park where her house is physically located.  How will this affect my taxes?  I have our own home mortgage already.  Do I claim just the payments that I have made on the house (insurance and taxes) as well as the loan interest I pay on the house?  Do I report any maintenance that we do to the house?

[Hal_Al]

You do not report the actual transfer, on your tax return.

You now have a "2nd home" (that a relative is living in rent free).  You may deduct loan interest and real estate taxes, just like you do on your primary home.  Since the loan was in your name, you may even deduct the interest you paid, prior to the transfer. 

You do not have a rental unit. You cannot deduct insurance or maintenance.