Can someone claim mortgage interest on a home they own and pay for, but is not on the mortgage loan?

[DS30]

Yes if your name is on the deed and you make the mortgage payments.

The Internal Revenue Service typically requires that you have a legal obligation to pay the mortgage and interest before you can claim the deduction on your taxes. An exception exists if your name is on the deed, you actually make the payments and you have the legal right to use the property. For example, if your parents help you obtain financing and take out a mortgage in their names, you can’t deduct mortgage interest if they are the ones making the payments. But if you make the payments yourself, the mortgage interest is deductible on your own taxes as long as you itemize on Schedule A. If your parents add your name to the deed to their house and they continue to reside there and make all of the mortgage payments, only they -- not you -- can deduct the interest.