While not in liquid form, the water might be the planet's largest reservoir and suggests water can be driven to these great depths by plate tectonics, which partially melt the rocks in the mantle, the authors said.
In a 2011 decision, the U.S. Tax Court ruled that an unmarried taxpayer could not deduct home mortgage interest that she paid until she became an equitable co-owner of the property with her boyfriend and was legally obligated to make the mortgage payments. On her 2007 Form 1040, the taxpayer had attempted to deduct a full year's worth of interest.
1 For example, if one spouse is ordered to pay the mortgage in lieu of direct alimony payments, the receiving spouse is eligible to deduct half of the mortgage interest on an ongoing basis. 2  Photocopy Form 1098 and distribute a copy to each spouse so that both parties have a copy of the form for their records. Refer to your divorce agreement if there are any discrepancies over dividing the interest. 2  For example, if one spouse is ordered to pay the mortgage in lieu of direct alimony payments, the receiving spouse is eligible to deduct half of the mortgage interest on an ongoing basis.