Itemized deduction includes advance tax paid for previous year
Hi,
I am looking at my itemized deductions on the form Schedule A Itemized deductions.
Section: Taxes you Paid
Line 5a- State and Local taxes - this shows the advance tax for 2025 paid in Sept 2025 plus tax withheld for 2025 plus the advance tax i paid in January for 2024. Should the advance tax for 2024, paid in 2025 be included in itemized deductions for 2025?
Line 5b - State and local real estate taxes- this is my property tax
Line 5c- State and local personal property taxes - these come from my car's property tax paid in 2025. My car was used partly for taking care of my rental properties but not a big number there. I paid a total of around 265 dollars as property tax for the car. When i tried to search for this number's source using the 'Forms' it pointed me to the calculation of proportional usage of the car for business purposes. I have two houses where i used the car partially. But over all the part of property tax attributable the business use would be less than 5%. However, I see a figure of 530 here and i am not able to dig deeper into this number. Anyway I can find out the calculation? The non business portion of tax as calculate don the tax sheets is quite small.
Thanks for the help.