It can get a little tricky. Whoever paid for it can deduct it on their Schedule A Itemized Deductions. Unless, you live in a Community Property state, then it is reported on each tax return 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?
Married Filing Separately in a Community Property State