Who can deduct mortgage interest and property taxes for a home residence.?

No.
If you deduct these from your taxes expect a nice audit..

The legal owner of the home that has been used as collateral to secure the mortgage for the home and makes the payments would be the only that can legally take the deduction of the schedule A itemized deductions of the 1040 income tax return.
Hope that you find the above enclosed information useful for your situation and good luck.

No, you can’t deduct them. To deduct them you must both be legally obligated to pay them and actually pay them. You’re not obligated for the payment, so you can’t deduct them. He didn’t pay them so he can’t deduct them either.

Only the owner(s) can deduct property taxes paid – regardless of who paid them. Only the borrower(s) of record can deduct interest paid – regardless of who makes the mortgage payments.

The person who both owes and pays the money. So neither of you. he owes but does not pay, you pay but do not owe. Legally, neither of you is entitled to claim the deduction.

That said, let him claim it and split the money with you or some such deal. You will never be able to claim it b/c the 1098 doesn’t come to you, and the property taxes don’t come to you.

In order to deduct mortgage interest and property taxes you must be legally liable for the expenses and you must be the one actually paying it.

If you’re not listed on the mortgage as a borrower, then you aren’t legally liable for the mortgage interest and you cannot deduct it even if you are the one paying it.

If you are not listed on the deed to the house as a legal owner, then you are not legally liable for the property taxes and you cannot deduct them either.

Your son cannot take the deduction because he is not actually paying them out of his own pocket, so in your case nobody gets the tax deduction.