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Subject:  Re: Splittling deductions on separate returns Date:  8/27/2011  8:56 AM
Author:  aj485 Number:  113873 of 121219

She filed married filing separately but used the numbers he gave her. She assumes he split the mortgage interest between the two of them. He makes the mortgage payments but the house title and mortgage are joint.

Hmmm...Since 'he' makes the mortgage payments, I'm a little surprised that she didn't have to show proof that she had made 50% of the mortgage payments in order to claim 50% of the interest deduction. From IRS Pub 936:

More than one borrower. If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. Show how much of the interest each of you paid, and give the name and address of the person who received the form. Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13.

Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. Let each of the other borrowers know what his or her share is.


It may be that even though you said 'he' makes the mortgage payments, he's making them from a joint account, which would mean that really 'they' make the mortgage payments. Similarly, if they live in a community property state, and assets earned during the marriage are used to make the payments, then 'they' would probably be considered to be making the payments. Other than that, I would have expected that she would have had to show that she actually made 50% of the mortgage payments in order to claim 50% of the interest deduction.

AJ
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