<prompt> Human: I married my wife 3 month ago. She is still in school.She originally had about 45k student loan at 7 interest. Her dad at the time though he would payoff that student loan from his house heloc which was only 4.So current situation, student loan is already paid. But we owe her dad about 42k towards his mortgages. I am making monthly payments to his mortgage directly.So since house is under his name but payments are made by me, who is allowed to take that deduction? He doesnt itemize his deduction anyway. But I do itemize I also pay mortgage for my own house as well.Can I use these deduction?  <response>: In the eyes of the tax code you are gifting money to your father in law. So no. 