Mortgage interest limit for unmarried taxpayers

[ptax255]

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. 

[TaxGuyBill]

They each get it, assuming they each PAY that interest.  So it would probably be best of they each paid half of the mortgage payment.

[BobKamman]

Or it might be best if each made every other payment.  They each get the $10,000 SALT deduction too, right?  Why would anyone want to get married these days?  

[IRonMaN]

"Why would anyone want to get married these days"

Because they have seen a lot of episodes of "Married With Children".  We all can't be in the shoe sales business but we can all live the dream of Al Bundy.

[BobKamman]

Marriage would be a heck of a lot easier if we didn't have to deal with spouses.

[sjrcpa]

Health insurance coverage.