In the majority of cases, real estate taxes on your personal residence are only allowable for the property owner listed as owner on the title, which is the same with mortgage interest.
On the other hand, you may be able to deduct the real taxes and mortgage interest paid if you are the "equitable and beneficial owner", even if you are not the titled owner. This is an individual that has the "burden and benefit" of said property and occupies the property, is responsible for maintaining the property, and pays the mortgage payments.
Example Tax Scenario
Let’s look at an example. Tim and Joan were just married and cannot qualify for a mortgage loan to purchase a new San Diego home. Tim’s parents decide to help the young couple and purchase the home for them.
Tim’s parents do not live in the home purchased for Tim and Joan. Tim and Joan are responsible for the mortgage payments and pay them to the lending company; they are also responsible for the real estate taxes, which are placed in an escrow account. The young couple pays all the maintenance needs, insurance, utility and other bills associated with the home.
Tim’s parents may be listed at the titled owner of the home; however, Tim and Joan are the "equitable and beneficial" owners of the home, which allows them to deduct the real estate taxes along with the mortgage interest that was paid on the home. When filling out the tax form, this couple will need to use Schedule A.