Deducting utilities that are under the tenant's name?

[John Lee]

I pay for internet, gas and electricity each month but the bills are under the tenant's name. He reimburses me for them but I'm the one making the payments. I'm adding his reimbursements as income but can I deduct these utilities?

Similarly, can I deduct mileage/car related expenses on my taxes if the car is under my moms name. The loan and the title is under her name but its my car and I pay her each month for it.

Or does all this needs to be under my name for me to deduct them?