Deductions & credits

No, the rental property tax is not a business expense unless you are in the business of renting properties.

 

The rental property taxes paid is an expense that is entered on Schedule E, Supplemental Income and Loss

 

Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).