MFJ, plan to live separately. Can we claim two primary homes for tax purposes?

Question

Hi folks,

I'm tired of commuting 68 miles daily to work, and plan to purchase a home near my work location while my husband still lives in the current home with my kids. I plan to live in the new house at least 5 days/ week, and apply for a primary residence mortgage. Can we claim two property tax deductions on our joint tax return?

Any advice would be super appreciated.

-Stephanie

Katie Ripp · Answer

Yes you can potentially deduct property tax paid on more than one primary home, but keep in mind that the total is limited by the SALT limit which is now $40,000 for MFJ MAGI under $500,000.

Julius V. · Answer

Hi @Stephanie Joe - One more thing to keep in mind: for mortgage interest deductions, the IRS allows you to deduct interest on up to two residences (your primary and one secondary home), as long as both are used personally (not as rentals). So if your husband stays in the original home and you move into the second one near work, and both are titled under your names and used as personal residences, you can deduct mortgage interest on both homes (up to the applicable debt limits).

This is separate from property tax deductions, which, as Katie noted, are subject to the SALT cap (currently $10K but increasing to $40K for MFJ under $500K AGI starting under the new OBBBA bill).

Kevin Aumack · Answer

Hi Stephanie,

Yes you can claim certain expenses for tax purposes. Primarily, you would be able to deduct the mortgage interest and property taxes if you're going to use it as a second home.

There may also be some other deductions I am not thinking of right now and the picture would definitely change if you were going to use one of them as a rental.

Aaron Zimmerman · Answer

Agreed with everyone above. I would also consider renting out the property on the days you're not there to cover part of the mortgage if possible

Ashish Acharya · Answer

Yes, you can deduct property taxes on both homes on your joint tax return, but there’s an important updated cap to keep in mind.

State and Local Tax (SALT) Deduction Limit — Updated for 2025:

The One Big Beautiful Bill Act (OBBBA) increased the SALT deduction cap to $40,000 per year for married filing jointly.

This cap includes all state and local income taxes, property taxes, and sales taxes combined.

The deduction begins to phase out for households with adjusted gross income (AGI) over $500,000 (married filing jointly).

So while you and your spouse can own and occupy different homes, the total SALT deduction across both properties (and any other state/local taxes) is limited to $40,000, assuming your income is below the phaseout threshold.

Primary Residence Mortgage Rules:

You are eligible to apply for a primary residence mortgage on the new home since you will be living there at least five days per week.

The IRS defines a primary residence based on where you spend most of your time, not whether your family lives there.

CPA Insights:

You can deduct property taxes on both homes, subject to the $40,000 SALT cap.

You may treat the new home as your primary residence for mortgage and tax purposes, based on your time spent living there.

Review whether itemizing deductions (including property taxes and mortgage interest) provides a greater tax benefit than claiming the standard deduction, especially under current law.

This post does not create a CPA-Client relationship. The information contained in this post is not to be relied upon. Readers should seek professional advice.

Jason Malabute · Answer

Hi Stephanie,

Great question—this comes up more often than you’d think. For mortgage interest deductions, the IRS allows married couples filing jointly to deduct interest on up to two homes: one primary and one secondary residence, as long as both are used for personal purposes and not as rentals. So if your husband stays in your current home and you move into a second home closer to work—and both homes are titled under your names and used personally—you may be able to deduct mortgage interest on both, within the applicable debt limits.

For property taxes, you can also deduct property taxes paid on more than one residence. However, keep in mind that this is subject to the SALT (State and Local Tax) deduction limit. Previously, that cap was $10,000. But under the recently passed One Big Beautiful Bill, the limit has been temporarily increased to $40,000 for married couples filing jointly with AGI under $500,000.

Jeff Roth · Answer

Hi Stephanie-

Great question! You asked if you and your spouse can have two primary residences for tax purposes in California.

While I am not a tax expert and you should consult a local tax expert in California and/or real estate attorney; in Michigan, if a married couple files taxes separately, they can claim homestead exemption property taxes on two separate primary residences. While this lowers property taxes (which does help), it does not affect income taxes.

To Your Success!

MFJ, plan to live separately. Can we claim two primary homes for tax purposes?

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