The article specifically mentions claiming this on Sch A, not Sch C.
"One of the activities described in Section 212 is the “management, conservation, or maintenance of property held for the production of income.” This section further states that “income” includes prior, current and subsequent years. It also states that “income” includes not only recurring income but also gains from the disposition of the property. Most real estate investors purchase property with the intention of selling it in the future at a gain. So, it appears that property taxes paid on real estate investment property would not be subject to the $10,000 cap.
Taxes paid on investment property should be reported as “Other Taxes” on Line 6 of Schedule A, Form 1040."
