In order to deduct mortgage interest and property taxes,
there are two requirements.
1)
You must actually pay the interest and the property taxes.
2)
You must be legally liable for the debt or hold title to the property.
If
you are both legally liable for the mortgage or both hold title, and make equal payments,
you should each deduct 50% of the mortgage interest and
property taxes.
In other words, you
should deduct according to your liability/ownership and the dollar amount of
the deduction you actually paid .