If you are referring to excess real estate taxes questions in the home office deduction area, that is real estate taxes you paid but have not taken the deduction for elsewhere on your return.
For example, if you paid real estate taxes but are not itemizing deductions. You would answer "Yes" you have excess real estate taxes and put the amount of taxes you paid in the box.
Another example is, you itemized deductions, but your real estate tax deduction was limited. Any real estate taxes you paid above the limit that apply to your home office location would be entered as excess.
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