If i pay the mortgage interest for my son's home can I use the deduction on my Schedule A?

No you cannot deduct the amounts because you do not own the home.

These amounts could also be considered to be rental payments that you are making to your son that he would be required to report as income on his 1040 income tax return using the schedule E of his 1040 income tax return.

Hope that you find the above enclosed information useful for your situation.

Bash, the US taxcourt ruled earlier this year that the if the taxes were paid with "donative intent" the owner of the property--the son--can deduct the property taxes. Ditto for the mortgage interest. That is, the money was paid on the son's behalf.

If dad pays out more than $13,000, he needs file form 709. If he gifts more less than $26,000 his wife can split the gift with him and they can file just one form.

No. The mortgage interest deduction is available for the homeowner.

In fact, your son might be liable for it as income. It is money he receives as though it were rent from his parents living with him. If he does have to recognize it as rental income, he can deduct it as mortgage interest expense and other taxes.

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.

Probably not but you might be able to declare the money as a gift to your son - I'm not sure what the limit is this year but it was $12,000 last year.