Who gets to claim depreciation with multiple owners?

[Michael Cote]

My uncle and I both own a home and are on the deed. The mortgage is under my name alone however. The question is, who gets to claim the depreciation deduction on taxes? Would it be me because I’m the sole mortgage holder, or can you split it 50/50 with the other people on the deed? Because he makes a much higher income, it would seem to be smarter to let him claim the deduction and just split between the savings he would make. Is this illegal?