Because I paid payment B in 2023, so for tax year 2022 I should only report payment A? That is correct. You will only report the payments you actually made in 2022.
Since every year has 2 installment of property tax, there will be payment C and payment D in 2023. In tax year 2023 I should report payment B +payment C + payment D, is that correct? Correct. If you make payment B, C and D all in 2023, you will claim them on your 2023 return if you itemize your deductions.
Will report of payment B+ payment C+ payment D cause any trouble in tax report for the year of 2023? No. As long as you are liable for the payment and make the payment, there will be no trouble with you reporting them all in 2023. However, the is a SALT tax limit. The total State and Local Taxes you can deduct is limited to $10,000. So, if this would put you over the limit, you could wait until January of 2024 to pay payment D (if that does not make it past due)
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