Mortgage interest deduction: Your rights after divorce

Questioner

My question is about mortgage interest deduction. I have been paying all the costs for the house since I bought it. My partner at the time never paid anything. We have been divorced since 2010 and I still pay everything myself, even though my ex-partner was still on paper. Recently, the discharge from joint and several liability was finally arranged and the house is fully my property. I recently received a letter from the tax authorities stating that they in principle agree with the fact that I may receive all mortgage interest deductions (for 2014-2015), but my ex still has to sign for approval. With the divorce, the verbal agreement was also made that I would bear all the burdens, but then also receive all the benefits. This has gone well all those years, my ex has never had to pay a penny. But if my ex doesn't sign now, I can pay back half of my mortgage interest deduction. Because my ex was on paper, my ex is 'entitled' to half of the mortgage interest deduction. Spoke on the phone with my ex, sent the documents that need to be signed to my ex, but I still haven't received anything back (after repeated requests). I've had to ask the tax authorities for a postponement several times. I think my ex thinks 'if I keep my mouth shut and don't sign anything, I can get half of the mortgage interest deduction! Free money!' My ex never paid anything for the house or the mortgage. Does my ex have the 'right' to mortgage interest deduction? Because that would mean that my ex can reclaim the money I paid in mortgage interest from the tax authorities. If this is the case, can I then start legal proceedings so that I can still get the mortgage interest deduction back? It is demonstrable that I have always borne all mortgage costs, which is why I also believe that the mortgage interest deduction should be due to me.

Lawyer

If you owned the home together, you must also share the owner's costs. If one of you leaves the home, you or your ex can deduct the mortgage interest 2 years after leaving the home, even if your ex unfortunately did not contribute to the costs. However, you do have a claim on your ex for more than half of the owner's costs and you can recover this via the court if necessary. And in extension of this, you can take the position that your ex should not be entitled to the mortgage interest deduction, although that is not fully enforceable. It is therefore important that your ex is written to to agree to the tax authorities' arrangement.