My girlfriend and I are buying a house together. I am not eligible for the credit because I already own a home. I will be putting the down payment down, but we will be splitting the mortgage. We will both be on the deed, but under tenancy in common. This allows us to provide different ownership percentages, and hers will most likely be under 50%.

Can she claim the entire credit since I am not eligible?

Also, how can we divvy up the mortgage and property tax deductions?