The instructions say, "Enter on line 5b the state and local taxes you paid on real estate you own that
wasn't used for business." I can't find a clear statement about this in any IRS publication. My assumption has been that any taxes I claim as an expense on Schedule E must be subtracted from the full real estate tax bill and enter that difference on Line 5b of Schedule A, but I would like to know for sure that that's what I'm supposed to do.
