Hi, unmarried couple bought a residence with >$2M mortgage. Is the mortgage limit $750K per taxpayer or per residence. I have found the following articles that say per taxpayer. Anyone has read otherwise?

https://www.thetaxadviser.com/issues/2016/dec/mortgage-interest-deduction-limit-per-taxpayer-basis.h...

With respect to mortgage interest, apply the home acquisition debt limit and the home equity debt limit to the qualified residence or residences to determine if all of the mortgage interest can be deducted. If you're unmarried and pay mortgage interest on the qualified residence, the limit on home acquisition debt and home equity debt is applied per taxpayer.