She was put on the house and the mortgage several years ago by right of suvivorship. The mortgage 1098 had my daughter's SS# and she has always claimed the interest and the taxes. My daughter died in Feb. 2009, and the partner did not become the single owner until 2/09.
Her answer to me was that it was her turn. But, she never had a turn during the other years.
If she was put on the mortgage several years ago by right of survivorship and she paid the interest, she is entitles to claim the interest on her tax return.
Since your daughter's estate did not paid the interest in 2009 no deduction can be claim on the estate tax return.
Enrolled Agent
10 years self employed , Income Tax Preparation & Representation